標(biāo)題: Titlebook: On Informal Institutions and Accounting Behavior; Xingqiang Du Book 2021 The Editor(s) (if applicable) and The Author(s), under exclusive [打印本頁] 作者: 和善 時間: 2025-3-21 19:52
書目名稱On Informal Institutions and Accounting Behavior影響因子(影響力)
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書目名稱On Informal Institutions and Accounting Behavior讀者反饋學(xué)科排名
作者: Insul島 時間: 2025-3-21 21:05
Auditor-CEO Surname Sharing and Financial Misstatement,different between common surnames and rare surnames. The findings show that ACSS is significantly positively related with financial misstatement, suggesting that the auditor-CEO ancestry membership elicits the collusion and increases the risk of financial misstatement. Moreover, the positive relatio作者: 東西 時間: 2025-3-22 00:56
CEO-Director Surname Connectedness and Corporate Misconduct, effect of the popularity of the CEO’s surname. The findings reveal that CEO-director surname connectedness is significantly negatively associated with the likelihood of corporate misconduct, suggesting that the shared surname between the CEO and directors strengthens the internal cohesion on corpor作者: 即席 時間: 2025-3-22 07:40
CEO-Auditor Hometown Complex and Pre-IPO Earnings Management,sonal identification cards to construct proxies for county-level hometown complex between the CEO and the signing auditors (.), and then examines the influence of . on pre-IPO earnings management (proxied by discretionary accruals). The findings reveal that . is significantly positively associated w作者: Hirsutism 時間: 2025-3-22 10:23
Does Honorific Usage in Audit Reports Signal the Impairment of Auditor Independence? Evidence from ect is asymmetric between discretionary honorific usage and habitual honorific usage. Using a sample of Chinese special treatment firms (ST firms) over the period of 2003–2013, the findings show that honorific usage in audit reports is significantly positively related with the likelihood of ST firms作者: 世俗 時間: 2025-3-22 13:40 作者: 六邊形 時間: 2025-3-22 20:39
Religion and Corporate Diversification: The Case of Tourism Industry,ted by the natural connection between religion and tourism, this chapter employs a sample of Chinese listed firms and geographic-proximity-based religion variables to show that religion is significantly positively associated with the degree of corporate diversification into tourism industry. Moreove作者: 混沌 時間: 2025-3-22 23:54 作者: 騎師 時間: 2025-3-23 01:58 作者: 嚴(yán)厲譴責(zé) 時間: 2025-3-23 09:27 作者: Pander 時間: 2025-3-23 13:14 作者: FAZE 時間: 2025-3-23 13:57 作者: FLIP 時間: 2025-3-23 20:13 作者: BLINK 時間: 2025-3-24 00:59 作者: synovial-joint 時間: 2025-3-24 05:51 作者: 袋鼠 時間: 2025-3-24 07:41 作者: 紡織品 時間: 2025-3-24 14:17
Xingqiang Duern men and women possibly have in common with Europeans who lived and died six hundred and fifty years ago? Perhaps more than we think given recent events. Like the bubonic plague that devastated Europe in the fourteenth century, COVID-19 appeared unexpectedly from the East (the Wuhan Province of C作者: 蚊子 時間: 2025-3-24 14:50 作者: output 時間: 2025-3-24 21:09
Xingqiang Duern men and women possibly have in common with Europeans who lived and died six hundred and fifty years ago? Perhaps more than we think given recent events. Like the bubonic plague that devastated Europe in the fourteenth century, COVID-19 appeared unexpectedly from the East (the Wuhan Province of C作者: 不能根除 時間: 2025-3-25 00:25 作者: synovial-joint 時間: 2025-3-25 06:57 作者: 圍巾 時間: 2025-3-25 09:43
Does Honorific Usage in Audit Reports Signal the Impairment of Auditor Independence? Evidence from rthermore, the positive effect of honorific usage on the likelihood of ST firms’ listing status improvement (financial overstatement) is more pronounced for discretionary honorific usage than for habitual honorific usage. Above findings are robust to a variety of sensitivity tests and are still vali作者: Creditee 時間: 2025-3-25 15:04 作者: falsehood 時間: 2025-3-25 16:27
Auditor-Client Religiosity Convergence and Financial Misstatement,or its counterparts. Lastly, above findings are robust to a variety of sensitivity tests and still stand after addressing the endogeneity issue using the change model method, the difference-in-difference approach, and the instrumental variable two-stage OLS-Logistic regression method.作者: correspondent 時間: 2025-3-25 21:52
The Preference of Signing Auditors Toward Spicy Cuisine and Financial Reporting Quality,rs’ spicy index and discretionary accruals is more pronounced for non-state-owned enterprises than for state-owned enterprises. Above findings are robust to a variety of sensitivity tests and are still valid after controlling for the endogeneity. This chapter contributes to the existing literature a作者: 翅膀拍動 時間: 2025-3-26 00:41
One Thorn of Experience, Corruption Atmosphere, and Corporate Philanthropy,ternative measures about the Cultural Revolution experiences of directors and corporate philanthropy suggest that the findings are robust, and further the conclusions still stand after addressing the endogeneity problem.作者: prolate 時間: 2025-3-26 04:24 作者: 巨頭 時間: 2025-3-26 09:51 作者: Galactogogue 時間: 2025-3-26 14:42 作者: Crayon 時間: 2025-3-26 20:02
Xingqiang Du optimal strategy is to choose tests whose probability of passing is drawn uniformly from ...In our second interaction model, test difficulties are selected endogenously by the two firms. This corresponds to a setting in which the firms must commit to their testing (quality control) procedures befor作者: Perigee 時間: 2025-3-27 00:35 作者: 包裹 時間: 2025-3-27 02:17
Xingqiang Duoviding a stark contrast with the darkness, jealousy and paranoia of Leontes’ kingdom of Sicilia (and by implication Jacobean England). I conclude that the association of Bohemia with imagery of flowers and herbs, which were understood to have prophylactic qualities in plague-ridden London, correlat作者: licence 時間: 2025-3-27 07:30 作者: Calculus 時間: 2025-3-27 11:29 作者: 窩轉(zhuǎn)脊椎動物 時間: 2025-3-27 16:03 作者: 啟發(fā) 時間: 2025-3-27 18:03
Contributions to Finance and Accountinghttp://image.papertrans.cn/o/image/701006.jpg作者: Humble 時間: 2025-3-28 02:00 作者: 古代 時間: 2025-3-28 02:23 作者: Cantankerous 時間: 2025-3-28 07:15
On Informal Institutions and Accounting Behavior978-981-33-4462-4Series ISSN 2730-6038 Series E-ISSN 2730-6046 作者: JEER 時間: 2025-3-28 12:22 作者: 可以任性 時間: 2025-3-28 15:57
Conclusions, Managerial Implications, and Future Directions,This book focuses on the Chinese context to investigate the impacts of different dimensions of informal institutions on accounting behaviors. This chapter aims at summarizing the main conclusions (findings), managerial implications, limitations, and future directions.作者: 極力證明 時間: 2025-3-28 20:05 作者: coltish 時間: 2025-3-29 02:36 作者: 敘述 時間: 2025-3-29 06:27
Auditor-CEO Surname Sharing and Financial Misstatement,the positive relation between discretionary accruals and modified audit opinions and leads to higher abnormal audit fees. Lastly, the positive effect of ACSS on financial misstatement stands only for firms located in provinces with poor institutional infrastructure and firms with ACSS on the basis of hometown relationship.作者: 愛花花兒憤怒 時間: 2025-3-29 08:45
CEO-Auditor Hometown Complex and Pre-IPO Earnings Management,re-IPO earnings management. Moreover, the positive effect of . on discretionary accruals is more pronounced when both the CEO and the signing auditor(s) work in non-hometown cities. Furthermore, the findings are robust to other measures of . and earnings management, and further the conclusions still stand after controlling for the endogeneity.作者: 善于騙人 時間: 2025-3-29 11:44 作者: 議程 時間: 2025-3-29 16:03
Political Connections, Law Enforcement, and Corporate Environmental Performance,ity between political connections and corporate environmental performance. This chapter is the first to examine the influence of political connections on corporate environmental performance in the context of emerging markets.作者: 大方不好 時間: 2025-3-29 20:17
2730-6038 l evidence on how informal institutions affect accounting be.This book focuses on the Chinese context to investigate how informal institutions (Confucian culture and its dimensions, religion, political connections) in China affect accounting behaviors. This book tries to show that cultural influence作者: 老巫婆 時間: 2025-3-30 01:15
