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

53

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Scholarly Papers (53)

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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, Oliver M. Rui 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)affiliation not provided to SSRN
Downloads 1,995 (11,610)
Citation 6

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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, Oliver M. Rui, Michael Firth and Peter M.Y. Fung
China Europe International Business School (CEIBS)affiliation not provided to SSRN, Lingnan University - Department of Finance and Insurance and Hong Kong Polytechnic University
Downloads 1,794 (13,721)
Citation 26

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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, Oliver M. Rui, Michael Firth and Peter M.Y. Fung
China Europe International Business School (CEIBS)affiliation not provided to SSRN, Lingnan University - Department of Finance and Insurance and Hong Kong Polytechnic University
Downloads 1,152 (26,703)
Citation 1

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Ownership, Corporate Governance, SOEs

4.

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 1,031 (31,351)
Citation 3

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

5.

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

Downloads 1,001 ( 32,671)

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, Oliver M. Rui and Xi Wu
Lingnan University - Department of Finance and Insurance, China Europe International Business School (CEIBS)affiliation not provided to SSRN and Central University of Finance and Economics (CUFE)
Downloads 1,001 (32,214)
Citation 11

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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, Oliver M. Rui and Xi Wu
Lingnan University - Department of Finance and Insurance, China Europe International Business School (CEIBS)affiliation not provided to SSRN 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.

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, Oliver M. Rui 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)affiliation not provided to SSRN
Downloads 994 (32,993)
Citation 3

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

7.

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

Downloads 753 ( 48,329)
Citation 19

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, Oliver M. Rui and Oliver M. Rui
Lingnan University - Department of Finance and Insurance, Hong Kong Polytechnic University and China Europe International Business School (CEIBS)affiliation not provided to SSRN
Downloads 724 (50,243)
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, Oliver M. Rui and Oliver M. Rui
Lingnan University - Department of Finance and Insurance, Hong Kong Polytechnic University and China Europe International Business School (CEIBS)affiliation not provided to SSRN
Downloads 17 (765,411)

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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 Posted: 02 May 2005 Last Revised: 21 Feb 2019
Michael Firth, Peter M.Y. Fung, Oliver M. Rui and Oliver M. Rui
Lingnan University - Department of Finance and Insurance, Hong Kong Polytechnic University and China Europe International Business School (CEIBS)affiliation not provided to SSRN
Downloads 12 (815,469)
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, Oliver M. Rui and Oliver M. Rui
Lingnan University - Department of Finance and Insurance, Hong Kong Polytechnic University and China Europe International Business School (CEIBS)affiliation not provided to SSRN
Downloads 656 (57,928)
Citation 29

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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 640 (59,777)

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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, Oliver M. Rui, Michael Firth and Gong-meng Chen
China Europe International Business School (CEIBS)affiliation not provided to SSRN, Lingnan University - Department of Finance and Insurance and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 583 (67,349)
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, Oliver M. Rui and Oliver M. Rui
The Hang Seng University of Hong Kong - Department of Economics and Finance, Lingnan University - Department of Finance and Insurance, City University of Hong Kong (CityU) - Department of Accountancy and China Europe International Business School (CEIBS)affiliation not provided to SSRN
Downloads 567 (69,788)

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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, Oliver M. Rui and Oliver M. Rui
Lingnan University - Department of Finance and Insurance, Hong Kong Polytechnic University and China Europe International Business School (CEIBS)affiliation not provided to SSRN
Downloads 562 (70,557)
Citation 15

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Informativeness of Earnings, Corporate Governance

13.

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, Oliver M. Rui 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)affiliation not provided to SSRN
Downloads 526 (76,608)
Citation 7

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Regulatory enforcement, abnormal returns, economic consequences, China

14.

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 515 (78,619)
Citation 14

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

15.

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
The Hong Kong Polytechnic University, Lingnan University - Department of Finance and Insurance and Lingnan University, Hong Kong
Downloads 506 (80,352)
Citation 9

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

16.

Information Content of Insider Trading Around Seasoned Equity Offering

Number of pages: 31 Posted: 22 Jan 2003
Oliver M. Rui, Oliver M. Rui, Michael Firth and Ken Ching
China Europe International Business School (CEIBS)affiliation not provided to SSRN, Lingnan University - Department of Finance and Insurance and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 505 (80,555)
Citation 5

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Insider trading, Placings, Rights offerings, Growth opportunities

17.

Voluntary Audit Committee Formation and Agency Costs

Number of pages: 30 Posted: 03 Jan 2007
Michael Firth, Oliver M. Rui and Oliver M. Rui
Lingnan University - Department of Finance and Insurance and China Europe International Business School (CEIBS)affiliation not provided to SSRN
Downloads 448 (92,904)
Citation 2

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Audit committee, Agency costs, Audit quality substitution effect

18.

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 (CityU) - Department of Accountancy
Downloads 447 (93,127)
Citation 2

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

19.

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, Wenxuan Hou and Wenxuan Hou
University of Edinburgh Business School, Hongyuan Securities, Lingnan University - Department of Finance and Insurance and University of Edinburgh - Business SchoolUniversity of Edinburgh - Business School
Downloads 400 (105,934)
Citation 5

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

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 397 (106,853)
Citation 12

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

21.

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 371 (115,368)
Citation 3

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Investor sentiment, corporate transparency, state ownership, emerging markets

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 (CityU) - Department of Accountancy
Downloads 354 (121,562)
Citation 21

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

23.

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, Wenxuan Hou and Weiwei Yang
University of Edinburgh Business School, Lingnan University - Department of Finance and Insurance, University of Edinburgh - Business SchoolUniversity of Edinburgh - Business School and University of Bedfordshire
Downloads 345 (125,002)
Citation 2

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

24.

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 342 (126,257)
Citation 29

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25.

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

Number of pages: 55 Posted: 12 Nov 2010
Oliver M. Rui, Oliver M. Rui, Michael Firth and Wenfeng Wu
China Europe International Business School (CEIBS)affiliation not provided to SSRN, Lingnan University - Department of Finance and Insurance and Shanghai Jiao Tong University - Antai College of Economics & Management
Downloads 288 (151,169)
Citation 4

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

26.

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, Bin Srinidhi, Henry He and Michael Firth
University of Texas at Arlington - Department of AccountingCity University of Hong Kong (CityU) - Department of Accountancy, Hong Kong University of Science & Technology (HKUST) and Lingnan University - Department of Finance and Insurance
Downloads 278 (156,672)
Citation 2

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

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, Krannert School of Management, Purdue University and University of California, Irvine - Paul Merage School of Business
Downloads 263 (165,711)
Citation 21

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Business relations, Analyst recommendations, Mutual fund, Client pressure

28.

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 261 (166,978)
Citation 1

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

29.

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 246 (176,857)

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Corporate Accessibility, Agency Problems, Direct Communications, Signaling

30.

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, Bayes Business School, City, University of London and Xiamen University
Downloads 235 (184,841)
Citation 1

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IPO, Media Tone, Investor Sentiment, China

31.

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

Downloads 154 (268,502)

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 154 (269,185)
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

32.

Justifying Top Management Pay in a Transitional Economy

Number of pages: 37 Posted: 15 Jul 2010
Michael Firth, Tak Yan Leung, Oliver M. Rui and Oliver M. Rui
Lingnan University - Department of Finance and Insurance, City University of Hong Kong (CityU) - Department of Accountancy and China Europe International Business School (CEIBS)affiliation not provided to SSRN
Downloads 118 (329,069)
Citation 4

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Executive pay, Relative compensation, Perquisites, China

33.

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 117 (331,068)

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

34.

The Timeliness and Consequences of Disseminating Public Information by Regulators

Number of pages: 24 Posted: 14 Apr 2011
Michael Firth, Oliver M. Rui, Oliver M. Rui and Xi Wu
Lingnan University - Department of Finance and Insurance, China Europe International Business School (CEIBS)affiliation not provided to SSRN and Central University of Finance and Economics (CUFE)
Downloads 95 (380,417)

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35.

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, Oliver M. Rui 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)affiliation not provided to SSRN
Downloads 89 (396,279)
Citation 13

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Social Trust; Legal development; Trade Credit; China

36.

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 82 (416,176)

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37.

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 33 (621,875)
Citation 1

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38.

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 (668,543)
Citation 1

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39.

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 23 (691,310)
Citation 1

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unsolicited bank, bank ratings, rating determinants

40.

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, Bin Srinidhi and Bin Srinidhi
Lingnan University - Department of Finance and Insurance, University of Toronto and University of Texas at Arlington - Department of AccountingCity University of Hong Kong (CityU) - Department of Accountancy
Downloads 16 (748,837)

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41.

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 7 (837,961)

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42.

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 3 (884,982)

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auditor judgement, configural information processing, time pressure

43.

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 2 (898,645)

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

44.

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 (CityU) - Department of Accountancy, Lingnan University and Lingnan University - Department of Finance and Insurance
Downloads 0 (928,775)

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45.

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 (CityU) - Department of Accountancy and City University of Hong Kong (CityU) - Department of Accountancy

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

46.

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 (CityU) - Department of Accountancy

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

47.

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, Oliver M. Rui and Wenfeng Wu
Lingnan University - Department of Finance and Insurance, China Europe International Business School (CEIBS)affiliation not provided to SSRN and Shanghai Jiao Tong University - Antai College of Economics & Management

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

48.

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

49.

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 (CityU) - Department of Accountancy and Lingnan University - Department of Finance and Insurance

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50.

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

Posted: 31 Oct 2002
Gong-meng Chen, Michael Firth, Oliver M. Rui 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)affiliation not provided to SSRN

Abstract:

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51.

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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52.

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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53.

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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