Edward Lee

University of Manchester - Alliance Manchester Business School

Professor

Booth St. West (Crawford House)

Manchester, M15 6PB

United Kingdom

  • University of Manchester - Alliance Manchester Business School

SCHOLARLY PAPERS

41

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158

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134

Scholarly Papers (41)

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1.

Incentives or Standards: What Determines Accounting Quality Changes Around IFRS Adoption?

European Accounting Review Forthcoming
Number of pages: 50 Posted: 10 Sep 2007 Last Revised: 23 Feb 2015
Hans Bonde Christensen, Edward Lee, Martin Walker and Cheng (Colin) Zeng
University of Chicago - Booth School of Business, University of Manchester - Alliance Manchester Business School, The University of Manchester - Manchester Business School and Hong Kong Polytechnic University
Downloads 8,842 (1,197)
Citation 216

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IFRS, IAS, accounting quality, international accounting

2.

Do IFRS Reconciliations Convey Information? The Effect of Debt Contracting

Journal of Accounting Research vol. 47(5), pages 1167-1199, December 2009
Number of pages: 41 Posted: 16 Oct 2009 Last Revised: 12 Aug 2014
Hans Bonde Christensen, Edward Lee and Martin Walker
University of Chicago - Booth School of Business, University of Manchester - Alliance Manchester Business School and The University of Manchester - Manchester Business School
Downloads 1,635 (19,380)
Citation 2

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debt contracting, mandatory accounting change, International Financial Reporting Standards

3.

CEO Accountability for Corporate Fraud: Evidence from the Split Share Structure Reform in China

Downloads 724 (62,026)
Citation 17

CEO Accountability for Corporate Fraud: Evidence from the Split Share Structure Reform in China

Journal of Business Ethics, Forthcoming
Number of pages: 44 Posted: 10 Jul 2011 Last Revised: 24 Nov 2014
Jiandong Chen, Douglas J. Cumming, Wenxuan Hou and Edward Lee
Southwestern University of Finance and Economics, Florida Atlantic University, University of Edinburgh - Business School and University of Manchester - Alliance Manchester Business School
Downloads 323 (161,315)
Citation 5

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Corporate fraud, CEO turnover, State ownership, Split Share Structure Reform, China

CEO Accountability for Corporate Fraud: Evidence from the Split Share Structure Reform in China

Journal of Business Ethics, Forthcoming
Number of pages: 44 Posted: 20 Mar 2012 Last Revised: 15 Jun 2016
Jiandong Chen, Douglas J. Cumming, Wenxuan Hou and Edward Lee
Southwestern University of Finance and Economics, Florida Atlantic University, University of Edinburgh - Business School and University of Manchester - Alliance Manchester Business School
Downloads 210 (248,782)
Citation 3

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Corporate fraud; CEO turnover; State ownership; Split Share Structure Reform; China

CEO Accountability for Corporate Fraud: Evidence from the Split Share Structure Reform in China

Journal of Business Ethics, Forthcoming
Number of pages: 44 Posted: 04 Feb 2014 Last Revised: 11 Nov 2014
Jiandong Chen, Douglas J. Cumming, Wenxuan Hou and Edward Lee
Southwestern University of Finance and Economics, Florida Atlantic University, University of Edinburgh - Business School and University of Manchester - Alliance Manchester Business School
Downloads 191 (271,283)
Citation 8

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CEO turnover; corporate fraud; ownership; Split Share Structure Reform; China

4.

Executive Integrity, Audit Opinion, and Fraud in Chinese Listed Firms

Downloads 599 (78,903)
Citation 3

Executive Integrity, Audit Opinion, and Fraud in Chinese Listed Firms

Emerging Markets Review, Forthcoming
Number of pages: 42 Posted: 14 May 2011 Last Revised: 24 Jun 2013
Jiandong Chen, Douglas J. Cumming, Wenxuan Hou and Edward Lee
Southwestern University of Finance and Economics, Florida Atlantic University, University of Edinburgh - Business School and University of Manchester - Alliance Manchester Business School
Downloads 367 (140,331)
Citation 4

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Auditor, earnings management, fraud, integrity, ethics, China

Executive Integrity, Audit Opinion, and Fraud in Chinese Listed Firms

Emerging Markets Review, Forthcoming
Number of pages: 41 Posted: 01 Jan 2013
Jiandong Chen, Douglas J. Cumming, Wenxuan Hou and Edward Lee
Southwestern University of Finance and Economics, Florida Atlantic University, University of Edinburgh - Business School and University of Manchester - Alliance Manchester Business School
Downloads 232 (226,294)

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Integrity, auditor, earnings management, fraud, China, MAO

5.

Corporate Debt Maturity and Stock Price Crash Risk

European Financial Management, Forthcoming
Number of pages: 50 Posted: 15 Feb 2016 Last Revised: 18 Jun 2022
Viet Anh Dang, Edward Lee, Yangke Liu and Cheng (Colin) Zeng
Alliance Manchester Business School, University of Manchester - Alliance Manchester Business School, Queen's Management School and Hong Kong Polytechnic University
Downloads 581 (81,913)

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Debt maturity; Stock price crash risk; Corporate governance; Information asymmetry

6.

Split Share Structure Reform, Corporate Governance, and the Foreign Share Discount Puzzle in China

European Journal of Finance, Forthcoming
Number of pages: 41 Posted: 23 Jan 2012
Wenxuan Hou and Edward Lee
University of Edinburgh - Business School and University of Manchester - Alliance Manchester Business School
Downloads 498 (99,167)
Citation 2

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Split Share Structure Reform, corporate governance, foreign share discount, ownership structure, China

7.

Does the External Monitoring Effect of Financial Analysts Deter Corporate Fraud in China?

Journal of Business Ethics, Forthcoming
Number of pages: 39 Posted: 29 Jun 2011 Last Revised: 16 Mar 2014
Jiandong Chen, Douglas J. Cumming, Wenxuan Hou and Edward Lee
Southwestern University of Finance and Economics, Florida Atlantic University, University of Edinburgh - Business School and University of Manchester - Alliance Manchester Business School
Downloads 385 (134,175)
Citation 23

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fraud triangle; corporate fraud; agency problem; analyst coverage; China

8.

Corporate Dividend Payout and Earnings Management: Evidence from Chinese Regulatory Changes

Number of pages: 60 Posted: 08 Feb 2015
Edward Lee, Martin Walker and Jessie Y. Zhu
University of Manchester - Alliance Manchester Business School, The University of Manchester - Manchester Business School and University of Toronto - Rotman School of Management
Downloads 377 (137,290)

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dividend payout regulation; agency cost; event study; earnings management; Chinese stock market

9.

UK Executive Stock Option Valuation: A Conditional Model

Number of pages: 31 Posted: 04 Feb 2005
Edward Lee, Konstantinos Vonatsos and Konstantinos Stathopoulos
University of Manchester - Alliance Manchester Business School, Manchester Business School and The University of Manchester - Alliance Manchester Business School
Downloads 369 (140,582)

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Managerial Compensation, Executive Stock Options, Option Valuation

10.

Regional Institutions, Financial Analysts and Stock Price Informativeness

Downloads 308 (170,717)

Regional Institutions, Financial Analysts and Stock Price Informativeness

Regional Studies, 2017 forthcoming
Number of pages: 25 Posted: 21 Feb 2013 Last Revised: 22 Aug 2017
Rong Ding, Wenxuan Hou, Jing-Ming Kuo and Edward Lee
NEOMA Business School, University of Edinburgh - Business School, University of Birmingham - Birmingham Business School and University of Manchester - Alliance Manchester Business School
Downloads 168 (303,886)
Citation 1

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Analyst; China; Legal Institutions; Stock Informativeness

Regional Institutions, Financial Analysts and Stock Price Informativeness

Regional Studies, 2017 Forthcoming
Number of pages: 25 Posted: 06 Aug 2014 Last Revised: 22 Aug 2017
Rong Ding, Wenxuan Hou, Jing-Ming Kuo and Edward Lee
NEOMA Business School, University of Edinburgh - Business School, University of Birmingham - Birmingham Business School and University of Manchester - Alliance Manchester Business School
Downloads 140 (353,953)
Citation 1

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Analyst; China; Legal Institutions; Stock Informativeness

11.

Does Corporate Tax Planning Affect Firm Productivity?

Number of pages: 69 Posted: 08 Jun 2021 Last Revised: 21 Nov 2022
Spyridon Gkikopoulos, Edward Lee and Konstantinos Stathopoulos
The University of Machester - Alliance Manchester Business School, University of Manchester - Alliance Manchester Business School and The University of Manchester - Alliance Manchester Business School
Downloads 296 (177,977)
Citation 1

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Check-the-Box, Corporate tax planning, Irish tax havens, Productivity, TFP

12.

Executive Compensation and the Split Share Structure Reform in China

The European Journal of Finance, Forthcoming
Number of pages: 40 Posted: 18 May 2012 Last Revised: 30 Apr 2013
Wenxuan Hou, Edward Lee, Konstantinos Stathopoulos and Zhenxu Tong
University of Edinburgh - Business School, University of Manchester - Alliance Manchester Business School, The University of Manchester - Alliance Manchester Business School and University of Exeter
Downloads 256 (206,252)
Citation 8

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Executive compensation, Split Share Structure Reform, State Ownership, China

13.

Bank Deregulation and Stock Price Crash Risk

Journal of Corporate Finance, Forthcoming
Number of pages: 87 Posted: 06 Mar 2020 Last Revised: 10 Dec 2021
Viet Anh Dang, Edward Lee, Yangke Liu and Cheng (Colin) Zeng
Alliance Manchester Business School, University of Manchester - Alliance Manchester Business School, Queen's Management School and Hong Kong Polytechnic University
Downloads 237 (222,408)
Citation 4

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Bank Deregulation, Stock Price Crash Risk, Monitoring, External Financial Dependence, Lending Relationships

14.

Did Regulation Fair Disclosure, SOX, and Other Analyst Regulations Reduce Security Mispricing?

Downloads 229 (229,957)
Citation 11

Did Regulation Fair Disclosure, SOX, and Other Analyst Regulations Reduce Security Mispricing?

Number of pages: 54 Posted: 01 Jul 2012 Last Revised: 25 Feb 2014
Edward Lee, Norman C. Strong and Zhenmei (Judy) Zhu
University of Manchester - Alliance Manchester Business School, University of Manchester - Alliance Manchester Business School and Fudan University - School of Management
Downloads 229 (229,173)
Citation 11

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Disclosure regulations, Analyst regulations, Information uncertainty, Stock returns

Did Regulation Fair Disclosure, Sox, and Other Analyst Regulations Reduce Security Mispricing?

Journal of Accounting Research, Vol. 52, No. 3, 2014
Posted: 11 Sep 2014
Edward Lee, Norman C. Strong and Zhenmei (Judy) Zhu
University of Manchester - Alliance Manchester Business School, University of Manchester - Alliance Manchester Business School and Fudan University - School of Management

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Disclosure regulations, Analyst regulations, Information uncertainty, Stock returns

15.

Business Ethics and Finance in Greater China: A Synthesis and Future Directions in Sustainability, CSR, and Fraud

Journal of Business Ethics, Forthcoming
Number of pages: 53 Posted: 02 Aug 2016
Douglas J. Cumming, Wenxuan Hou and Edward Lee
Florida Atlantic University, University of Edinburgh - Business School and University of Manchester - Alliance Manchester Business School
Downloads 220 (238,801)
Citation 8

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Business Ethics and Finance, China, Environment, CSR, Governance, Fraud

16.

Fund Ownership and Stock Price Informativeness of Chinese Listed Firms

Journal of Multinational Financial Management, Forthcoming
Number of pages: 37 Posted: 08 Dec 2012
Rong Ding, Wenxuan Hou, Jing-Ming Kuo and Edward Lee
NEOMA Business School, University of Edinburgh - Business School, University of Birmingham - Birmingham Business School and University of Manchester - Alliance Manchester Business School
Downloads 194 (267,894)
Citation 1

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share price informativeness, mutual funds, state ownership, ownership structure, China

17.

Managerial Short-Termism and Corporate Tax Avoidance

Number of pages: 61 Posted: 30 Jan 2022 Last Revised: 17 Apr 2023
Spyridon Gkikopoulos, Edward Lee and Konstantinos Stathopoulos
The University of Machester - Alliance Manchester Business School, University of Manchester - Alliance Manchester Business School and The University of Manchester - Alliance Manchester Business School
Downloads 192 (270,469)

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FAS 123R, firm valuation, myopia, short-termism, tax avoidance, vesting equity

18.

Media Coverage and Foreign Share Discount Puzzle in China

European Journal of Finance, Forthcoming
Number of pages: 32 Posted: 25 Jun 2012 Last Revised: 20 Dec 2012
Douglas J. Cumming, Robert Dixon, Wenxuan Hou and Edward Lee
Florida Atlantic University, Durham Business School, University of Edinburgh - Business School and University of Manchester - Alliance Manchester Business School
Downloads 183 (282,171)
Citation 1

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media coverage, foreign share discount, China

19.

The Impact of State Ownership on Share Price Informativeness: The Case of the Split Share Structure Reform in China

British Accounting Review, Forthcoming
Number of pages: 48 Posted: 22 Mar 2012 Last Revised: 14 Apr 2012
Wenxuan Hou, Jing-Ming Kuo and Edward Lee
University of Edinburgh - Business School, University of Birmingham - Birmingham Business School and University of Manchester - Alliance Manchester Business School
Downloads 181 (284,904)
Citation 3

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State ownership, Share price informativeness, Split Share Structure Reform, China

20.

Who Benefits from IFRS Convergence in China?

Downloads 167 (305,464)

Who Benefits from IFRS Convergence in China?

Rotman School of Management Working Paper No. 2990919
Number of pages: 44 Posted: 22 Jun 2017
Chao Chen, Edward Lee, Gerald J. Lobo and Jessie Zhu
Fudan University, University of Manchester - Alliance Manchester Business School, University of Houston - C.T. Bauer College of Business and University of Toronto - Rotman School of Management
Downloads 167 (305,447)
Citation 2

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International Financial Reporting Standards, Convergence, Market reaction, Value relevance, Capital demand

Who Benefits from IFRS Convergence in China?

Journal of Accounting, Auditing and Finance Volume34, Issue 1, pp. 99-124, 2019
Posted: 30 Jan 2017 Last Revised: 05 Jul 2019
Chao Chen, Edward Lee, Gerald J. Lobo and Jessie Y. Zhu
Fudan University, University of Manchester - Alliance Manchester Business School, University of Houston - C.T. Bauer College of Business and University of Toronto - Rotman School of Management

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International Financial Reporting Standards; Convergence; Market Reaction; Value Relevance; Capital Demand

Who Benefits from IFRS Convergence in China?

Journal of Accounting, Auditing and Finance Volume 34, Issue1, pp. 99-124, 2018
Posted: 30 Jun 2019
Chao Chen, Edward Lee, Gerald J. Lobo and Jessie Zhu
Fudan University, University of Manchester - Alliance Manchester Business School, University of Houston - C.T. Bauer College of Business and University of Toronto - Rotman School of Management

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International Financial Reporting Standards; Convergence; Market reaction; Value relevance; Capital demand

21.

Do Financial Analysts Play a Complementary or Substitutive Role in the Corporate Information Environment? Evidence from Organised Labour

Number of pages: 50 Posted: 25 Nov 2020
Steven Xianglong Chen, Edward Lee and Konstantinos Stathopoulos
University of Liverpool - Management School (ULMS), University of Manchester - Alliance Manchester Business School and The University of Manchester - Alliance Manchester Business School
Downloads 141 (351,285)

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financial analysts; information intermediary, earnings forecast, uncertainty, human capital management, labour unions

22.

The Role of Mutual Funds in Deterring Corporate Fraud in China

ENTREPRENEURSHIP, GOVERNANCE AND ETHICS, Cumming, D., C., Mallin and R., Cressy, eds., Springer, Forthcoming
Number of pages: 27 Posted: 03 Jan 2012 Last Revised: 23 Jan 2012
Wenxuan Hou, Edward Lee and Konstantinos Stathopoulos
University of Edinburgh - Business School, University of Manchester - Alliance Manchester Business School and The University of Manchester - Alliance Manchester Business School
Downloads 136 (361,342)
Citation 2

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Fund, Fund Ownership, Fraud, Integrity, Ethics, China

23.

Does Corporate Social Responsibility Spending Affect Strike Risk? Evidence from Union Elections

Number of pages: 48 Posted: 24 Nov 2020
Steven Xianglong Chen, Edward Lee and Konstantinos Stathopoulos
University of Liverpool - Management School (ULMS), University of Manchester - Alliance Manchester Business School and The University of Manchester - Alliance Manchester Business School
Downloads 127 (380,538)

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stakeholder management, resource competition, corporate social responsibility, labour union, strike risk,

24.

Does Chinese State Control Facilitate Relative Performance Evaluation?

Number of pages: 33 Posted: 19 Sep 2012
Edward Lee, Martin Walker and Jessie Y. Zhu
University of Manchester - Alliance Manchester Business School, The University of Manchester - Manchester Business School and University of Toronto - Rotman School of Management
Downloads 115 (409,668)
Citation 1

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relative performance evaluation, executive compensation, Chinese state-owned enterprises, state control

25.

Supplier Financing and Managerial Information Hoarding: Monitoring versus Concessions?

Number of pages: 43 Posted: 01 May 2020 Last Revised: 21 Sep 2022
Viet Anh Dang, Edward Lee, Yangke Liu and Cheng (Colin) Zeng
Alliance Manchester Business School, University of Manchester - Alliance Manchester Business School, Queen's Management School and Hong Kong Polytechnic University
Downloads 107 (431,608)

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Supplier financing; Crash risk; Supply chains; Monitoring; Managerial news hoarding

26.

Does Employee Ownership Reduce Strike Risk? Evidence from U.S. Union Elections

Number of pages: 55 Posted: 24 Nov 2020
Steven Xianglong Chen, Edward Lee and Konstantinos Stathopoulos
University of Liverpool - Management School (ULMS), University of Manchester - Alliance Manchester Business School and The University of Manchester - Alliance Manchester Business School
Downloads 104 (440,496)

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strike risk, labor union, non-executive stock options, employee ownership, corporate governance

27.

Chinese Capital Markets: Institutional Reforms and Growing Global Links

European Journal of Finance, Forthcoming
Number of pages: 13 Posted: 09 Jun 2017
Douglas J. Cumming, Alessandra Guariglia, Wenxuan Hou and Edward Lee
Florida Atlantic University, University of Birmingham - Department of Economics, University of Edinburgh - Business School and University of Manchester - Alliance Manchester Business School
Downloads 69 (565,741)

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China, Chinese capital market, Institutional reforms

28.

Understanding How the Effects of Conditional Conservatism Measurement Bias Vary with the Research Context

European Accounting Review, Forthcoming
Number of pages: 47 Posted: 06 May 2022 Last Revised: 07 Nov 2022
Mostafa Harakeh, Edward Lee and Martin Walker
American University of Beirut, University of Manchester - Alliance Manchester Business School and The University of Manchester - Manchester Business School
Downloads 66 (579,307)
Citation 1

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Conditional conservatism; Asymmetric timeliness; Measurement bias; Type 1 error

29.

Climate Change Uncertainty and Supply Chain Financing

Number of pages: 48 Posted: 10 May 2021 Last Revised: 07 Jun 2023
Zhangfan Cao, Ting Dong and Edward Lee
University of Nottingham, Ningbo - University of Nottingham Ningbo China, Stockholm School of Economics and University of Manchester - Alliance Manchester Business School
Downloads 49 (667,031)

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Climate change uncertainty; Supply chain financing; Climate Change Adaptation Plans; Financial resilience; COVID-19 pandemic.

30.

Effects of Heterogeneity on Measuring Efficiency Scores: The Case of China's Banking Sector

in Experiences and Challenges in the Development of the Chinese Capital Market, edited by Douglas Cumming, Alessandra Guariglia, Wenxuan Hou, Edward Lee Palgrave Macmillan, 2015
Number of pages: 27 Posted: 28 Apr 2015
Yizhe Dong, Douglas J. Cumming, Alessandra Guariglia, Wenxuan Hou and Edward Lee
University of Edinburgh Business School, Florida Atlantic University, University of Birmingham - Department of Economics, University of Edinburgh - Business School and University of Manchester - Alliance Manchester Business School
Downloads 47 (678,977)

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Cost efficiency; Stochastic frontier analysis; Heterogeneity; Chinese banking

31.

The Differential Impact of IFRS Adoption on Aspects of Seasoned Equity Offerings in the UK and France

Accounting in Europe
Number of pages: 49 Posted: 24 Aug 2019 Last Revised: 06 Nov 2022
Mostafa Harakeh, Edward Lee and Martin Walker
American University of Beirut, University of Manchester - Alliance Manchester Business School and The University of Manchester - Manchester Business School
Downloads 18 (904,471)

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IFRS, Information Asymmetry, Earnings Management, Seasoned Equity Offerings, Equity Financing

32.

The Unintended Consequences of Social Networks: The Impact of Board Connectedness on Audit Pricing

Number of pages: 60 Posted: 09 Mar 2021 Last Revised: 02 Jun 2023
Zhangfan Cao, Dien Giau Bui, Edward Lee and Chih-Yung Lin
University of Nottingham, Ningbo - University of Nottingham Ningbo China, Yuan Ze University, University of Manchester - Alliance Manchester Business School and National Yang Ming Chiao Tung University
Downloads 13 (953,840)

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audit fees, board networks, audit effort, client risk, audit quality

33.

The Effect of Information Shocks on Dividend Payout and Dividend Value Relevance

International Review of Financial Analysis
Number of pages: 47 Posted: 24 Aug 2019 Last Revised: 06 Nov 2022
Mostafa Harakeh, Edward Lee and Martin Walker
American University of Beirut, University of Manchester - Alliance Manchester Business School and The University of Manchester - Manchester Business School
Downloads 6 (1,016,791)

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Information Shocks, Information Asymmetry, IFRS, Dividend Payout, Dividend Value Relevance

34.

Cybersecurity Disclosure Regulations and Non-GAAP Earnings: Evidence from Data Breach Disclosure Laws

Posted: 06 Jul 2023
Zhangfan Cao, Chen Hua and Edward Lee
University of Nottingham, Ningbo - University of Nottingham Ningbo China, and University of Manchester - Alliance Manchester Business School

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Cybersecurity, data breach notification laws, non-GAAP earnings, mandatory non-financial disclosure regulations

35.

Does Big Data Affect Managerial Incentives to Withhold Bad News? Evidence from Third-Party Online Sales Disclosures

Posted: 25 Apr 2023
Ning Chen, Junxiong Fang, Edward Lee and Zhenmei (Judy) Zhu
Fudan University- School of Management, Fudan University - School of Management, University of Manchester - Alliance Manchester Business School and Fudan University - School of Management

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big data, third-party online sales disclosure, stock price crash risk

36.

Do Firm-Specific Stock Price Crashes Lead to a Stimulation or Distortion of Market Information Efficiency?

Contemporary Accounting Research, Forthcoming
Posted: 20 Apr 2022
Jeong-Bon Kim, Edward Lee and Zhenmei (Judy) Zhu
Simon Fraser University, University of Manchester - Alliance Manchester Business School and Fudan University - School of Management

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Stock price crashes, earnings response coefficient, post-earnings announcement drift, market information efficiency

37.

Does climate change risk influence non-GAAP reporting?

Posted: 16 Aug 2021 Last Revised: 28 Jul 2023
Zhangfan Cao, Ting Dong and Edward Lee
University of Nottingham, Ningbo - University of Nottingham Ningbo China, Stockholm School of Economics and University of Manchester - Alliance Manchester Business School

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Climate change risk, Non-GAAP reporting, Voluntary disclosure, Information asymmetry

38.

Business Strategy and Non-GAAP Earnings Disclosure

Posted: 11 Aug 2021 Last Revised: 12 May 2023
Zhangfan Cao and Edward Lee
University of Nottingham, Ningbo - University of Nottingham Ningbo China and University of Manchester - Alliance Manchester Business School

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Non-GAAP reporting, Business Strategy, Talent Mobility, Innovation Orientation, Cost Leadership

39.

Is the Mispricing of Bank Earnings Related to Financial Regulation Uncertainty?

Posted: 09 Nov 2018 Last Revised: 28 Jan 2021
Tuan Quoc Ho, Edward Lee, Gerald J. Lobo and Zhenmei (Judy) Zhu
University of Bristol, University of Manchester - Alliance Manchester Business School, University of Houston - C.T. Bauer College of Business and Fudan University - School of Management

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Financial regulation uncertainty; market information efficiency; post-earnings announcement drift; banks

40.

Bequest Motive, Information Transparency, and Family Firm Value: A Natural Experiment

Journal of Corporate Finance, Forthcoming
Posted: 27 Jun 2017 Last Revised: 13 Oct 2020
Haijie Huang, Edward Lee, Lyu Changjiang and Yiyi Zhao
East China Normal University (ECNU) - Department of Accounting, University of Manchester - Alliance Manchester Business School, Fudan University - School of Management and University of International Business and Economics (UIBE)

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China’s one-child policy reform; corporate governance; family firms

41.

Bank Accounting Conservatism and Bank Loan Pricing

Journal of Accounting and Public Policy, Vol. 32, No. 5, 2013
Posted: 04 Mar 2015
Chu Yeong Lim, Martin Walker, Edward Lee and Asad Kausar
Nanyang Business School, Nanyang Technological University, The University of Manchester - Manchester Business School, University of Manchester - Alliance Manchester Business School and American University - Kogod School of Business

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bank accounting, conservatism