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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

    • Email
    • Tel: +852 2616 8160
    • Fax: +852 2466 4751
SCHOLARLY PAPERS

55

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Scholarly Papers (55)

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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 1,836 (6,075)
Citation 3

Abstract:

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 1,577 (7,910)
Citation 41

Abstract:

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 1,003 (16,299)
Citation 4

Abstract:

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 889 (19,483)

Abstract:

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

5.

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

Downloads 873 ( 21,379)

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 873 (20,987)

Abstract:

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

Abstract:

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

6.

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

Downloads 670 ( 31,066)
Citation 22

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 653 (31,642)
Citation 22

Abstract:

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 (482,389)
Citation 22
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Abstract:

7.

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 577 (35,087)
Citation 24

Abstract:

CEO compensation, Ownership, Corporate Governance

8.

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 544 (40,102)
Citation 7

Abstract:

privatizations, SOEs

9.

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 533 (28,185)
Citation 1

Abstract:

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

10.

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 506 (42,118)
Citation 2

Abstract:

insider trading, liquidity

11.

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 495 (43,257)
Citation 1

Abstract:

Informativeness of Earnings, Corporate Governance

12.

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 474 (47,586)
Citation 4

Abstract:

Insider trading, Placings, Rights offerings, Growth opportunities

13.

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 419 (42,315)

Abstract:

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

14.

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 399 (56,569)
Citation 1

Abstract:

Audit committee, Agency costs, Audit quality substitution effect

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 396 (54,674)
Citation 24

Abstract:

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 Faculty of Business and Economics, University of Hong Kong
Downloads 365 (55,763)
Citation 16

Abstract:

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

17.

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 299 (73,459)
Citation 5

Abstract:

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

18.

IFRS Adoption and Management Earnings Forecasts of Australian IPOs

Number of pages: 42 Posted: 11 Jan 2013 Last Revised: 05 Mar 2017
Michael Firth and Dimitrios Gounopoulos
Lingnan University - Department of Finance and Insurance and University of Bath
Downloads 295 (64,857)

Abstract:

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

19.

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

,
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 278 (74,490)
Citation 1

Abstract:

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

20.

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 Aberdeen - Business School, Hongyuan Securities, Lingnan University - Department of Finance and Insurance and University of Edinburgh - Business School
Downloads 252 (86,326)

Abstract:

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

21.

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 and Department of Finance, School of Management, University at Buffalo, SUNY
Downloads 245 (90,087)
Citation 7

Abstract:

22.

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 236 (85,973)
Citation 3

Abstract:

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

23.

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 214 (106,026)

Abstract:

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

24.

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 210 (58,969)

Abstract:

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

25.

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 206 (112,179)
Citation 6

Abstract:

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

26.

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 183 (128,102)
Citation 1

Abstract:

27.

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, Department of Finance, School of Management, University at Buffalo, SUNY and University of Illinois at Urbana-Champaign - Department of Finance
Downloads 169 (131,060)
Citation 1

Abstract:

Business relations, Analyst recommendations, Mutual fund, Client pressure

28.

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, University of Florida and Lingnan University
Downloads 156 (97,530)

Abstract:

Investor sentiment, corporate transparency, state ownership, emerging markets

29.

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

Downloads 137 (177,467)
Citation 6

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 137 (177,968)
Citation 6

Abstract:

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

Journal of International Financial Markets, Institutions, & Money, Forthcoming
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

Abstract:

Spillovers, Asian Financial Crisis, GJR-GARCH

30.

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 Aberdeen - Business School, Lingnan University - Department of Finance and Insurance, University of Edinburgh - Business School and University of Bedfordshire
Downloads 136 (93,773)

Abstract:

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

31.

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 131 (169,551)

Abstract:

32.

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 90 (226,192)
Citation 3

Abstract:

Executive pay, Relative compensation, Perquisites, China

33.

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

Number of pages: 53 Posted: 01 Jul 2014
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, Zhongshan University - Department of Finance and Insurance and The Chinese University of Hong Kong (CUHK) - Department of Finance
Downloads 85 (189,644)

Abstract:

Corporate Accessibility, Agency Problems, Corporate Communications

34.

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 72 (269,379)
Citation 1

Abstract:

35.

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

Journal of International Financial Management & Accounting, Vol. 13, No. 2, pp. 101-124, 2002
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 28 (405,015)
Citation 10
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Abstract:

36.

Ownership, Corporate Governance and Top Management Pay in Hong Kong

Corporate Governance: An International Review, Vol. 13, No. 2, pp. 291-302, March 2005
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 25 (418,825)
Citation 8
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Abstract:

37.

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 (444,252)
Citation 17
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Abstract:

unsolicited bank, bank ratings, rating determinants

38.

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 (475,501)
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Abstract:

39.

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 (541,518)
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40.

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 (541,518)
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Abstract:

auditor judgement, configural information processing, time pressure

41.

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
Cardiff Business School, Cardiff University, Lanzhou University, University of International Business and Economics (UIBE) - Business School and Lingnan University - Department of Finance and Insurance
Downloads 0 (565,950)
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Abstract:

Auditing, Audit independence, Audit storms, China, Government audit, People's Congress

42.

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
Cardiff Business School, Cardiff University, Lanzhou University, University of International Business and Economics (UIBE) - Business School and Lingnan University - Department of Finance and Insurance
Downloads 0 (263,174)

Abstract:

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

43.

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

Asian Finance Association (AsianFA) 2016 Conference
Number of pages: 43 Posted: 26 Jan 2016 Last Revised: 01 Feb 2016
Zhe Shen, Jiaxing You and Michael Firth
Xiamen University - School of Management, Xiamen University and Lingnan University - Department of Finance and Insurance
Downloads 0 (261,243)

Abstract:

IPO, Media Bias, Investor Sentiment, China

44.

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 0 (392,369)

Abstract:

Social Trust; Legal development; Trade Credit; China

45.

Corporate Accessibility, Private Communications and Stock Price Crash Risk

Number of pages: 59 Posted: 22 Dec 2015
Michael Firth, Sonia Man-Lai Wong and Xiaofeng Zhao
Lingnan University - Department of Finance and Insurance, Zhongshan University - Department of Finance and Insurance and The Chinese University of Hong Kong (CUHK) - Department of Finance
Downloads 0 (187,333)

Abstract:

Corporate accessibility, Private communications, Crash risk

46.

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 (565,950)
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Abstract:

47.

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 L. L. 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

Abstract:

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

48.

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

Abstract:

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

49.

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

Abstract:

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

50.

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

Abstract:

Valuation, IPOs, price-earnings multiples

51.

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

Abstract:

52.

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

Financial Review (Symposium Issue), Vol. 36, No. 3, August 2001
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)

Abstract:

53.

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

Abstract:

54.

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

CONTEMPORARY ACCOUNTING RESEARCH, Vol 14, No 2, Summer 1997
Posted: 04 Dec 1996
Michael Firth
Lingnan University - Department of Finance and Insurance

Abstract:

55.

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

Abstract:

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