Clearwater Bay
Kowloon, 999999
Hong Kong
Hong Kong University of Science & Technology (HKUST)
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corporate governance, credit crisis, global financial institutions
analysts' forecasts, cash flows
analysts' forecasts, cash flows, earnings' usefulness
Mandatory CSR Disclosure, Information Asymmetry, Political/Social Risk, China
Mandatory IFRS adoption, financial statement comparability, cross-border investment
Comparability, Uniformity, IFRS, Mutual Funds, Foreign Investment
Cross-country event study, Earnings announcement, Price reaction
cross-country study, firm value, board reforms
International corporate governance, investor protection, stock price informativeness
Accounting Earnings, Corporate governance structure, Insider trading, Southeast Asian corporations, Stock price formation
Mandatory CSR disclosure, Firm performance, Social externalities, China
International Financial Reporting Standards; Crash risk; Non-financial firms; Financial firms
Post-Earnings-Announcement Drift, IFRS, Global
International Accounting Standards, Home bias, Portfolio choice
initial public offerings; International Financial Reporting Standards; underpricing; financial globalization
international accounting, investor protection, analysts' forecasts, cash flows
Bank social performance, Deposit flows, Trust
Staggered difference-in-differences estimates; board reforms
Financial covenants, conservatism, cross-country studies, debt contracting
accounting earnings; executive compensation; fair value accounting; historical cost accounting; contracting; pay performance sensitivity
Bank financial reporting; IFRS 9; Loan loss provision; State-owned banks
Learning from peers, Disclosure, Consumer complaints, Mortgages, Competition
corporate scandal, political ties, market credibility, China
Boardroom gender diversity reforms; Institutional Investors; cross-country study
Cross-Country Study; Disclosure Theories; Political Connections; Voluntary Disclosure
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cross-country study, disclosure theories, political connections, voluntary disclosure
NFRD, sustainability reporting, ESG, institutional investors, disclosure processing costs
Market Power; Credit Rating Agency; Rating Standards; Reputation
Initial public offerings, International Financial Reporting Standards
bank social performance, retail deposit flows, information processing costs JEL codes: D80, G21, M14
Transparency Within and Among MNEs and National States, Agency Theory, Multinational Corporations (MNCs) and Enterprises (MNEs), Headquarters-Subsidiary Roles and Relations
Partial privatization, China, Overseas listing, Political connection
International financial reporting; Accounting standards; Accrual accounting
