Chris X. Zhao

Hong Kong Baptist University (HKBU) – Department of Accountancy and Law

Hong Kong

SCHOLARLY PAPERS

3

DOWNLOADS

1,115

SSRN CITATIONS

12

CROSSREF CITATIONS

4

Scholarly Papers (3)

Do Managers Issue More Voluntary Disclosure When GAAP Limits Their Reporting Discretion in Financial Statements?

Number of pages: 61 Posted: 04 Jan 2019 Last Revised: 12 Aug 2021
University of Iowa - Department of Accounting, Penn State University, University of Kentucky - Von Allmen School of Accountancy, The University of Oklahoma and Hong Kong Baptist University (HKBU) – Department of Accountancy and Law
Downloads 609 (81,264)
Citation 12

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managerial discretion, mandatory disclosure, voluntary disclosure, quality of accounting information

Do Managers Issue More Voluntary Disclosure When GAAP Limits Their Reporting Discretion in Financial Statements?

Journal of Accounting Research, Volume 60, Issue 1
Posted: 03 Apr 2022
University of Iowa - Department of Accounting, Penn State University, University of Kentucky - Von Allmen School of Accountancy, The University of Oklahoma and Hong Kong Baptist University (HKBU) – Department of Accountancy and Law

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managerial discretion; mandatory financial reporting; voluntary disclosure; quality of accounting information

2.

Public and private enforcement of non-GAAP reporting

Number of pages: 65 Posted: 21 May 2019 Last Revised: 17 Jan 2024
University of Iowa, Texas A&M University - Mays Business School, Donald G. Costello College of Business at George Mason University and Hong Kong Baptist University (HKBU) – Department of Accountancy and Law
Downloads 473 (112,523)
Citation 7

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Non-GAAP Reporting; Securities Class Actions; Litigation; SEC Enforcement

3.

The Effect of Outside Directors’ Equity Compensation on Labor Investment

Number of pages: 55 Posted: 12 Feb 2024
Lingnan University - Department of Finance and Insurance, University of Hawaii at Manoa - School of Accountancy, Hong Kong Baptist University (HKBU) – Department of Accountancy and Law and Hong Kong Baptist University (HKBU) - Department of Accountancy & Law
Downloads 33 (827,755)

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Outside Director Equity Compensation, Labor Investment, Corporate Governance, Employee Injuries, Pro-social Employee Policies