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Yue Qiu

Shanghai University of Finance and Economics - School of Accountancy

No. 777 Guoding Road, Shanghai

Shanghai, 200433

China

  • Shanghai University of Finance and Economics - School of Accountancy

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Scholarly Papers (1)

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Do Regulators' Random Inspections have "Teeth"? Evidence from the Valuation of Corporate Cash Holdings

Journal of Accounting and Public Policy, volume 56, 2026[10.1016/j.jaccpubpol.2026.107419]
Number of pages: 54 Posted: 05 Feb 2026
Shijun Guo, Gerald J. Lobo, Yue Qiu and Joseph Zhang
Chongqing University, University of Houston - C.T. Bauer College of Business, Shanghai University of Finance and Economics - School of Accountancy and Bowling Green State University
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Abstract:

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Random inspection, Regulatory oversight, Value of cash holdings, Information asymmetry, Agency Problem