Michael Firth

Lingnan University - Department of Finance and Insurance

Castle Peak Road

Tuen Mun, New Territories

Hong Kong

China

  • Lingnan University - Department of Finance and Insurance

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SCHOLARLY PAPERS

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Scholarly Papers (56)

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1.

Earnings Management, Corporate Governance and the Market Performance of Seasoned Equity Offerings

Number of pages: 32 Posted: 02 Dec 2002
Michael Firth, Ken Ching and Oliver M. Rui
Lingnan University - Department of Finance and Insurance, Hong Kong Polytechnic University - School of Accounting and Finance and China Europe International Business School (CEIBS)
Downloads 1,977 (8,591)
Citation 5

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earnings management, corporate governance, seasoned equity offerings

2.

Corporate Governance and CEO Compensation in China

Number of pages: 37 Posted: 29 Jan 2003
Oliver M. Rui, Michael Firth and Peter M.Y. Fung
China Europe International Business School (CEIBS), Lingnan University - Department of Finance and Insurance and Hong Kong Polytechnic University
Downloads 1,735 (10,628)
Citation 23

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Compensation, SOEs

3.

Simultaneous Relationships Among Ownership, Corporate Governance, and Financial Performance

Number of pages: 40 Posted: 18 Apr 2003
Oliver M. Rui, Michael Firth and Peter M.Y. Fung
China Europe International Business School (CEIBS), Lingnan University - Department of Finance and Insurance and Hong Kong Polytechnic University
Downloads 1,128 (20,627)
Citation 1

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Ownership, Corporate Governance, SOEs

4.

Do Ownership Structure and Governance Mechanisms Have an Effect on Corporate Fraud in China's Listed Firms?

Number of pages: 40 Posted: 26 May 2005
Gong-meng Chen, Michael Firth, Ning Daniel Gao and Oliver M. Rui
Hong Kong Polytechnic University - School of Accounting and Finance, Lingnan University - Department of Finance and Insurance, Hong Kong Polytechnic University - School of Accounting and Finance and China Europe International Business School (CEIBS)
Downloads 972 (25,673)
Citation 3

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Ownership, corporate governance, fraud, China's enforcement actions

5.

How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China

Downloads 956 ( 26,294)
Citation 8

How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China

Number of pages: 44 Posted: 06 May 2011
Michael Firth, Oliver M. Rui and Xi Wu
Lingnan University - Department of Finance and Insurance, China Europe International Business School (CEIBS) and Central University of Finance and Economics (CUFE)
Downloads 956 (25,876)
Citation 8

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mandatory audit partner rotation, mandatory audit firm rotation, voluntary rotation, market and legal institutions, modified audit opinion

How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China

The International Journal of Accounting. Forthcoming
Posted: 12 Jun 2011
Michael Firth, Oliver M. Rui and Xi Wu
Lingnan University - Department of Finance and Insurance, China Europe International Business School (CEIBS) and Central University of Finance and Economics

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mandatory audit partner rotation, mandatory audit firm rotation, voluntary rotation, market and legal institutions, modified audit opinion

6.

Can Book-Tax Differences Capture Earnings Management and Tax Management? Empirical Evidence from China

The International Journal of Accounting, Forthcoming
Number of pages: 49 Posted: 19 Sep 2010 Last Revised: 30 May 2011
Tanya Y. H. Tang and Michael Firth
Brock University and Lingnan University - Department of Finance and Insurance
Downloads 940 (26,964)
Citation 1

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Book-Tax Differences, Earnings Management, Tax Management, China

7.

Firm Performance, Governance Structure, and Top Management Turnover in a Transitional Economy

Downloads 728 ( 38,440)
Citation 18

Firm Performance, Governance Structure, and Top Management Turnover in a Transitional Economy

Number of pages: 54 Posted: 25 Mar 2003
Michael Firth, Peter M.Y. Fung and Oliver M. Rui
Lingnan University - Department of Finance and Insurance, Hong Kong Polytechnic University and China Europe International Business School (CEIBS)
Downloads 704 (39,675)
Citation 21

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Chairman turnover, corporate governance, p erformance

Firm Performance, Governance Structure, and Top Management Turnover in a Transitional Economy

Journal of Management Studies, Vol. 43, No. 6, pp. 1289-1330, September 2006
Number of pages: 42 Posted: 17 Sep 2006
Michael Firth, Peter M.Y. Fung and Oliver M. Rui
Lingnan University - Department of Finance and Insurance, Hong Kong Polytechnic University and China Europe International Business School (CEIBS)
Downloads 17 (620,216)
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Firm Performance, Governance Structure, and Top Management Turnover in a Transitional Economy

Firm Performance, Governance Structure, and Top Management Turnover in a Transitional Economy (with Michael Firth and Peter Fung), Journal of Management Studies, 43, 2006, 1289-1330 (FT50).
Number of pages: 54 Last Revised: 21 Feb 2019
Michael Firth, Peter M.Y. Fung and Oliver M. Rui
Lingnan University - Department of Finance and Insurance, Hong Kong Polytechnic University and China Europe International Business School (CEIBS)
Downloads 7 (697,451)
Citation 3

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Chairman turnover; Corporate governance; Performance

8.

How Ownership and Corporate Governance Influence Chief Executive Pay in China's Listed Firms

Number of pages: 33 Posted: 18 Feb 2007
Michael Firth, Peter M.Y. Fung and Oliver M. Rui
Lingnan University - Department of Finance and Insurance, Hong Kong Polytechnic University and China Europe International Business School (CEIBS)
Downloads 643 (45,496)
Citation 28

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CEO compensation, Ownership, Corporate Governance

9.

Earnings Persistence and Stock Market Reactions to the Different Information in Book-Tax Differences: Evidence from China

The International Journal of Accounting, Forthcoming
Number of pages: 45 Posted: 03 Jan 2008 Last Revised: 01 Oct 2011
Tanya Y. H. Tang and Michael Firth
Brock University and Lingnan University - Department of Finance and Insurance
Downloads 619 (47,789)

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book-tax-differences, earnings and tax management, earnings persistence, earnings quality, stock returns

10.

Have China's Enterprise Reforms Led to Improved Efficiency and Profitability for Privatized Soes?

Number of pages: 57 Posted: 05 Feb 2003
Oliver M. Rui, Michael Firth and Gong-meng Chen
China Europe International Business School (CEIBS), Lingnan University - Department of Finance and Insurance and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 568 (53,369)
Citation 6

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privatizations, SOEs

11.

The Effects of Insider Trading on Liquidity

Number of pages: 31 Posted: 08 Feb 2006
Louis T. W. Cheng, Michael Firth, Tak Yan Leung and Oliver M. Rui
Hong Kong Polytechnic University - School of Accounting and Finance, Lingnan University - Department of Finance and Insurance, City University of Hong Kong (CityUHK) - Department of Accountancy and China Europe International Business School (CEIBS)
Downloads 561 (54,193)

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insider trading, liquidity

12.

Ownership, Board Structure, and the Informativeness of Earnings - Evidence from an Emerging Market

Number of pages: 37 Posted: 02 Apr 2007
Michael Firth, Peter M.Y. Fung and Oliver M. Rui
Lingnan University - Department of Finance and Insurance, Hong Kong Polytechnic University and China Europe International Business School (CEIBS)
Downloads 549 (55,741)
Citation 15

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Informativeness of Earnings, Corporate Governance

13.

The impact of IFRS adoption on IPO management earnings forecasts in Australia

Number of pages: 40 Posted: 11 Jan 2013 Last Revised: 12 May 2020
Michael Firth, Georgios Georgakopoulos, Dimitrios Gounopoulos, Chen Huang and Victoria Patsika
Lingnan University - Department of Finance and Insurance, affiliation not provided to SSRN, University of Bath, affiliation not provided to SSRN and Cardiff University
Downloads 539 (57,030)
Citation 4

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IFRS, IPOs, information environment, forecast accuracy, accounting quality

14.

Information Content of Insider Trading Around Seasoned Equity Offering

Number of pages: 31 Posted: 22 Jan 2003
Oliver M. Rui, Michael Firth and Ken Ching
China Europe International Business School (CEIBS), Lingnan University - Department of Finance and Insurance and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 495 (63,493)
Citation 5

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Insider trading, Placings, Rights offerings, Growth opportunities

15.

Is China's Securities Regulatory Agency a Toothless Tiger? Evidence from Enforcement Actions

Number of pages: 53 Posted: 30 Apr 2005
Michael Firth, Gong-meng Chen, Ning Daniel Gao and Oliver M. Rui
Lingnan University - Department of Finance and Insurance, Hong Kong Polytechnic University - School of Accounting and Finance, Hong Kong Polytechnic University - School of Accounting and Finance and China Europe International Business School (CEIBS)
Downloads 494 (63,664)
Citation 7

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Regulatory enforcement, abnormal returns, economic consequences, China

16.

Friend or Foe? The Role of State and Mutual Fund Ownership in the Split Share Structure Reform in China

Journal of Financial and Quantitative Analysis (JFQA), Forthcoming
Number of pages: 32 Posted: 21 Feb 2010
Michael Firth, Chen Lin and Hong Zou
Lingnan University - Department of Finance and Insurance, The University of Hong Kong - Faculty of Business and Economics and The University of Hong Kong - Faculty of Business and Economics
Downloads 470 (67,678)
Citation 11

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mutual funds, state ownership, share structure reform, shareholder activism, China

17.

Bank Loan Supply and Corporate Capital Structure: Recent Evidence from China

Number of pages: 47 Posted: 11 Jan 2015 Last Revised: 02 May 2015
Jianfu Shen, Michael Firth and Winnie P.H. Poon
Hang Seng Management College, Lingnan University - Department of Finance and Insurance and Lingnan University, Hong Kong
Downloads 468 (68,040)
Citation 4

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Bank loan supply, access to bank loans, corporate leverage, financing choice, loan financing

18.

Voluntary Audit Committee Formation and Agency Costs

Number of pages: 30 Posted: 03 Jan 2007
Michael Firth and Oliver M. Rui
Lingnan University - Department of Finance and Insurance and China Europe International Business School (CEIBS)
Downloads 437 (73,945)
Citation 1

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Audit committee, Agency costs, Audit quality substitution effect

19.

Incentives for Auditor Independence: An Analysis of the Effectiveness of Formal Sanctions in China

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Number of pages: 30 Posted: 10 Nov 2004
Michael Firth, Phyllis L.L. Mo and Raymond M. K. Wong
Lingnan University - Department of Finance and Insurance, Lingnan University and City University of Hong Kong (CityUHK) - Department of Accountancy
Downloads 408 (80,222)
Citation 2

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Auditor independence, formal sanctions, fraudulent financial reporting, modified audit opinions

20.

Leverage and Investment under a State-Owned Bank Lending Environment: Evidence from China

Number of pages: 37 Posted: 21 Dec 2008
Michael Firth, Chen Lin and Sonia M. L. Wong
Lingnan University - Department of Finance and Insurance, The University of Hong Kong - Faculty of Business and Economics and University of Hong Kong
Downloads 370 (89,851)
Citation 11

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Capital Structure, Investment, State Ownership of Banks and Firms, China

21.

Ownership Structure and Risk-Taking: Comparative Evidence from Private and State-Controlled Banks in China

International Review of Financial Analysis, Forthcoming, 26th Australasian Finance and Banking Conference 2013
Number of pages: 40 Posted: 24 Jun 2013 Last Revised: 25 Mar 2014
Yizhe Dong, Chao Meng, Michael Firth and Wenxuan Hou
University of Edinburgh Business School, Hongyuan Securities, Lingnan University - Department of Finance and Insurance and University of Edinburgh - Business School
Downloads 366 (90,935)
Citation 5

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Bank risk-taking, State versus private ownership, Ownership concentration, Chief Risk Officer, Chinese banking

22.

Corporate Transparency and the Impact of Investor Sentiment on Stock Prices

Management Science, Forthcoming
Number of pages: 39 Posted: 30 May 2014
Michael Firth, K. Philip Wang and Wong Sonia
Lingnan University - Department of Finance and Insurance, Fisher School of Accounting, University of Florida and Lingnan University - Department of Finance and Insurance
Downloads 330 (102,251)
Citation 1

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Investor sentiment, corporate transparency, state ownership, emerging markets

23.

Auditors’ Organizational Form, Legal Liability and Reporting Conservatism: Evidence from China

Contemporary Accounting Research, Forthcoming
Number of pages: 2 Posted: 02 Feb 2011
Michael Firth, Phyllis L.L. Mo and Raymond M. K. Wong
Lingnan University - Department of Finance and Insurance, Lingnan University and City University of Hong Kong (CityUHK) - Department of Accountancy
Downloads 328 (102,924)
Citation 18

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Auditor reporting conservatism, Auditor’s legal liability, Modified and going-concern audit opinions, Organizational form

24.

Evaluating the Performance of Chinese Commercial Banks: A Comparative Analysis of Different Types of Banks

European Journal of Operational Research, Forthcoming
Number of pages: 35 Posted: 02 Aug 2014 Last Revised: 24 Dec 2015
Yizhe Dong, Michael Firth, Wenxuan Hou and Weiwei Yang
University of Edinburgh Business School, Lingnan University - Department of Finance and Insurance, University of Edinburgh - Business School and University of Bedfordshire
Downloads 327 (103,286)
Citation 1

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Efficiency; Stochastic frontier analysis; Economies of scale; Shadow return on equity; Chinese banking

25.

Inside the Black Box: Bank Credit Allocation in China’s Private Sector

Number of pages: 36 Posted: 31 Jan 2010
Michael Firth, Chen Lin, Wong Sonia and Ping Liu
Lingnan University - Department of Finance and Insurance, The University of Hong Kong - Faculty of Business and Economics, Lingnan University - Department of Finance and Insurance and Krannert School of Management, Purdue University
Downloads 323 (104,769)
Citation 25

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26.

Cooking the Books: Recipes and Costs of Falsified Financial Statements in China

Number of pages: 55 Posted: 12 Nov 2010
Oliver M. Rui, Michael Firth and Wenfeng Wu
China Europe International Business School (CEIBS), Lingnan University - Department of Finance and Insurance and Shanghai Jiao Tong University - Antai College of Economics & Management
Downloads 267 (128,350)
Citation 3

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Falsified Accounts, Financial Restatements, Regional Development, Corporate Governance, Causes and Consequences of Restatements

27.

Choice of Board Governance and Auditing in U.S. Family Firms

CAAA Annual Conference 2011
Number of pages: 47 Posted: 11 Jan 2011
Bin Srinidhi, Henry He and Michael Firth
University of Texas at Arlington - Department of Accounting, Hong Kong University of Science & Technology (HKUST) and Lingnan University - Department of Finance and Insurance
Downloads 262 (130,883)
Citation 1

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US Family firms, Corporate Governance, Earnings Quality, Auditor choice, Audit Fees

28.

The Client is King: Do Mutual Fund Relationships Bias Analyst Recommendations?

Forthcoming, Journal of Accounting Research
Number of pages: 44 Posted: 19 Mar 2009 Last Revised: 12 Sep 2012
Michael Firth, Chen Lin, Ping Liu and Yuhai Xuan
Lingnan University - Department of Finance and Insurance, The University of Hong Kong - Faculty of Business and Economics, Krannert School of Management, Purdue University and University of California, Irvine - Paul Merage School of Business
Downloads 243 (141,202)
Citation 17

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Business relations, Analyst recommendations, Mutual fund, Client pressure

29.

Corporate Accessibility and Stock Price Crash Risk

Number of pages: 59 Posted: 22 Dec 2015 Last Revised: 22 Jun 2020
Michael Firth, Sonia Man-Lai Wong and Xiaofeng Zhao
Lingnan University - Department of Finance and Insurance, Sun Yat-Sen University (SYSU) - Department of Finance and Insurance and Lingnan University - Department of Finance and Insurance
Downloads 217 (157,331)
Citation 1

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Corporate accessibility, Communications, Information acquisition, Stock price crash risk, China

30.

Hello, is Anybody There? Corporate Accessibility for Outside Shareholders as a Signal of Agency Problems

Review of Accounting Studies, forthcoming
Number of pages: 56 Posted: 01 Jul 2014 Last Revised: 03 Apr 2019
Michael Firth, Chen Lin, Sonia Man-Lai Wong and Xiaofeng Zhao
Lingnan University - Department of Finance and Insurance, The University of Hong Kong - Faculty of Business and Economics, Sun Yat-Sen University (SYSU) - Department of Finance and Insurance and Lingnan University - Department of Finance and Insurance
Downloads 211 (161,430)

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Corporate Accessibility, Agency Problems, Direct Communications, Signaling

31.

Insider Trading in Hong Kong: Tests of Stock Returns and Trading Frequency

HKIMR Working Paper No.4/2009
Number of pages: 35 Posted: 02 Feb 2009
Michael Firth, T. Y. Leung and Oliver M. Rui
Lingnan University - Department of Finance and Insurance, affiliation not provided to SSRN and China Europe International Business School (CEIBS)
Downloads 206 (165,110)
Citation 2

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32.

Driving the Presence of Investor Sentiment: The Role of Media Tone in IPOs

31st Australasian Finance and Banking Conference 2018
Number of pages: 60 Posted: 27 Jul 2018
Jiaxing You, Jerry Coakley, Michael Firth, Ana-Maria Fuertes and Zhe Shen
Xiamen University, University of Essex - Essex Business School, Lingnan University - Department of Finance and Insurance, Cass Business School, City University of London and Xiamen University
Downloads 199 (170,687)
Citation 1

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IPO, Media Tone, Investor Sentiment, China

33.

Double Signals or Single Signal? An Investigation of Insider Trading around Share Repurchases

HKIMR Working Paper No.22/2008
Number of pages: 28 Posted: 21 Feb 2009
Michael Firth, Tak Yan Leung and Oliver M. Rui
Lingnan University - Department of Finance and Insurance, City University of Hong Kong (CityUHK) - Department of Accountancy and China Europe International Business School (CEIBS)
Downloads 151 (217,067)
Citation 1

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34.

Do Bulls and Bears Swim Across Oceans? Market Information Transmission between Greater China and the Rest of the World

Downloads 148 (220,556)

Do Bulls and Bears Swim Across Oceans? Market Information Transmission between Greater China and the Rest of the World

Number of pages: 26 Posted: 01 Oct 2003
Michael Firth and Steven Shuye Wang
Lingnan University - Department of Finance and Insurance and School of Business, Renmin University of China
Downloads 148 (221,016)
Citation 5

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Spillovers, Asian Financial Crisis, GJR-GARCH

Do Bulls and Bears Swim Across Oceans? Market Information Transmission between Greater China and the Rest of the World

Posted: 01 Oct 2003
Michael Firth and Steven Shuye Wang
Lingnan University - Department of Finance and Insurance and School of Business, Renmin University of China

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Spillovers, Asian Financial Crisis, GJR-GARCH

35.

Justifying Top Management Pay in a Transitional Economy

Number of pages: 37 Posted: 15 Jul 2010
Michael Firth, Tak Yan Leung and Oliver M. Rui
Lingnan University - Department of Finance and Insurance, City University of Hong Kong (CityUHK) - Department of Accountancy and China Europe International Business School (CEIBS)
Downloads 114 (269,523)
Citation 3

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Executive pay, Relative compensation, Perquisites, China

36.

Institutional Arrangements, Audit Storms and Auditor Independence in China

Abacus, 2016
Number of pages: 43 Posted: 01 Sep 2016
Jason Zezhong Xiao, Suchang Yang, Xinmin Zhang and Michael Firth
University of Macau, Lanzhou University, University of International Business and Economics (UIBE) - Business School and Lingnan University - Department of Finance and Insurance
Downloads 108 (279,992)

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Auditing, Audit Independence, Audit Storms, China, Government Audit, People’s Congress

37.

The Timeliness and Consequences of Disseminating Public Information by Regulators

Number of pages: 24 Posted: 14 Apr 2011
Michael Firth, Oliver M. Rui and Xi Wu
Lingnan University - Department of Finance and Insurance, China Europe International Business School (CEIBS) and Central University of Finance and Economics (CUFE)
Downloads 84 (329,539)

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38.

Trust and the Provision of Trade Credit

Journal of Banking and Finance, 2014
Number of pages: 48 Posted: 26 Jan 2016
Wenfeng Wu, Michael Firth and Oliver M. Rui
Shanghai Jiao Tong University - Antai College of Economics & Management, Lingnan University - Department of Finance and Insurance and China Europe International Business School (CEIBS)
Downloads 69 (368,656)
Citation 12

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Social Trust; Legal development; Trade Credit; China

39.

The GST and Financial Services: Pausing for Perspective

The School of Public Policy Publications, Volume 5, Issue 29, September 2012
Number of pages: 42 Posted: 29 Nov 2017
Michael Firth and Kenneth J. McKenzie
Lingnan University - Department of Finance and Insurance and University of Calgary - Department of Economics
Downloads 34 (498,378)

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40.

The Information Content of Concurrently Announced Earnings, Cash Dividends, and Stock Dividends: An Investigation of the Chinese Stock Market

Number of pages: 24 Posted: 17 Jan 2003
Gong-meng Chen, Michael Firth and Ning Daniel Gao
Hong Kong Polytechnic University - School of Accounting and Finance, Lingnan University - Department of Finance and Insurance and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 29 (523,948)
Citation 1
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41.

Ownership, Corporate Governance and Top Management Pay in Hong Kong

Number of pages: 12 Posted: 20 Mar 2005
Michael Firth and Suwina Cheng
Lingnan University - Department of Finance and Insurance and University of Bath - School of Management
Downloads 26 (541,057)
Citation 1
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42.

Are Unsolicited Credit Ratings Lower? International Evidence from Bank Ratings

Journal of Business Finance & Accounting, Vol. 32, No. 9-10, pp. 1741-1771, November 2005
Number of pages: 31 Posted: 23 Dec 2005
Michael Firth and Winnie P.H. Poon
Lingnan University - Department of Finance and Insurance and Lingnan University, Hong Kong
Downloads 21 (572,466)
Citation 1
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unsolicited bank, bank ratings, rating determinants

43.

Leases with Purchase Options and Double Moral Hazard

Journal of Business Finance & Accounting, Vol. 33, No. 9-10, pp. 1390-1401, November/December 2006
Number of pages: 12 Posted: 07 Dec 2006
Michael Firth, Derek K.Y. Chau and Bin Srinidhi
Lingnan University - Department of Finance and Insurance, University of Toronto and University of Texas at Arlington - Department of Accounting
Downloads 15 (612,050)
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44.

Development of Air Transport Industry in the Asia‐Pacific Region

Pacific Economic Review, Vol. 16, Issue 1, pp. 42-46, 2011
Number of pages: 5 Posted: 08 Feb 2011
Kevin Cullinane, Michael Firth, Michael Ka-yiu Fung, Stephen Gong, Japhet S. Law and Anming Zhang
affiliation not provided to SSRN, Lingnan University - Department of Finance and Insurance, The Chinese University of Hong Kong (CUHK) - Department of Decision Sciences & Managerial Economics, School of Accounting and Finance, Hong Kong Polytechnic University, affiliation not provided to SSRN and University of British Columbia (UBC) - Sauder School of Business
Downloads 2 (709,708)
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45.

The Effect of Time Pressure on Auditors' Configural Information Processing

International Journal of Auditing, Vol. 2, Issue 1, pp. 21-33, 2003
Number of pages: 13 Posted: 19 Dec 2010
Freddie Choo and Michael Firth
affiliation not provided to SSRN and Lingnan University - Department of Finance and Insurance
Downloads 2 (709,708)
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auditor judgement, configural information processing, time pressure

46.

Institutional Arrangements and Government Audit Independence in China

Abacus, Vol. 52, Issue 3, pp. 532-567, 2016
Number of pages: 36 Posted: 09 Sep 2016
Jason Zezhong Xiao, Suchang Yang, Xinmin Zhang and Michael Firth
University of Macau, Lanzhou University, University of International Business and Economics (UIBE) - Business School and Lingnan University - Department of Finance and Insurance
Downloads 0 (740,082)
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Auditing, Audit independence, Audit storms, China, Government audit, People's Congress

47.

Managing Discretionary Accruals and Book‐Tax Differences in Anticipation of Tax Rate Increases: Evidence from China

Journal of International Financial Management & Accounting, Vol. 26, Issue 2, pp. 188-222, 2015
Number of pages: 35 Posted: 08 Apr 2015
Raymond M. K. Wong, Agnes W. Y. Lo and Michael Firth
City University of Hong Kong (CityUHK) - Department of Accountancy, Lingnan University and Lingnan University - Department of Finance and Insurance
Downloads 0 (740,082)
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48.

Auditors’ Reporting Conservatism after Regulatory Sanctions: Evidence from China

Journal of International Accounting Research, Forthcoming
Posted: 21 Sep 2014 Last Revised: 28 Sep 2014
Michael Firth, Phyllis Mo and Raymond M. K. Wong
Lingnan University - Department of Finance and Insurance, City University of Hong Kong (CityUHK) - Department of Accountancy and City University of Hong Kong (CityUHK) - Department of Accountancy

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Audit risk, auditors’ reporting conservatism, going concern opinions, modified audit opinions, regulatory sanctions

49.

Earnings Management Choices in Response to Tax Rate Increases

Posted: 22 Feb 2013
Michael Firth, Agnes W. Y. Lo and Raymond M. K. Wong
Lingnan University - Department of Finance and Insurance, Lingnan University and City University of Hong Kong (CityUHK) - Department of Accountancy

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tax-induced earnings management, book-tax conformance, book-tax differences, financial reporting

50.

The Effects of Political Connections and State Ownership on Corporate Litigation in China

Journal of Law and Economics, Vol. 54, No. 3, pp. 573-607, 2012
Posted: 07 Aug 2012
Michael Firth, Oliver M. Rui and Wenfeng Wu
Lingnan University - Department of Finance and Insurance, China Europe International Business School (CEIBS) and Shanghai Jiao Tong University - Antai College of Economics & Management

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corporate litigation, wealth effects, court bias, state ownership, political connections

51.

Preface To: Valuing IPOs Using Price-Earnings Multiples Disclosed by IPO Firms in an Emerging Capital Market

Pacific Basin Financial Markets and Policies, Vol. 11, No. 3, pp. 429-463, 2008
Posted: 20 Oct 2009
Michael Firth, Yue Li and Steven Shuye Wang
Lingnan University - Department of Finance and Insurance, University of Toronto - Joseph Rotman School of Management and School of Business, Renmin University of China

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Valuation, IPOs, price-earnings multiples

52.

Tax, Financial Reporting, and Tunneling Incentives for Income Shifting: An Empirical Analysis of the Transfer Pricing Behavior of Chinese-Listed Companies

Journal of American Taxation Association, Fall 2010
Posted: 19 Oct 2009
Agnes W. Y. Lo, Raymond M. K. Wong and Michael Firth
Lingnan University, City University of Hong Kong (CityUHK) - Department of Accountancy and Lingnan University - Department of Finance and Insurance

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53.

The Dynamic Relation between Stock Returns, Trading Volume, and Volatility

Posted: 31 Oct 2002
Gong-meng Chen, Michael Firth and Oliver M. Rui
Hong Kong Polytechnic University - School of Accounting and Finance, Lingnan University - Department of Finance and Insurance and China Europe International Business School (CEIBS)

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54.

The Transmission of Corporate Financial Information Across National Borders and Equity Market Linkages

REVIEW OF ACCOUNTING STUDIES, Vol 1, No 4, 1997
Posted: 16 Apr 1997
Michael Firth
Lingnan University - Department of Finance and Insurance

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55.

The Provision of Non-Audit Services by Accounting Firms to Their Audit Clients

Posted: 04 Dec 1996
Michael Firth
Lingnan University - Department of Finance and Insurance

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56.

Dividend Changes, Abnormal Returns, and Intra-Industry Firm Valuations

J. OF FINANCIAL AND QUANTITATIVE ANALYSIS, June 1996
Posted: 14 Oct 1996
Michael Firth
Lingnan University - Department of Finance and Insurance

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