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作者：Hung, Mingyi; Wong, T. J.; Zhang, Fang
作者单位：Hong Kong University of Science & Technology; Chinese University of Hong Kong; Hong Kong Baptist University
摘要：This paper compares the value of political ties and market credibility in China by examining the consequence of corporate scandals. We categorize Chinese corporate scandals by whether the scandal is primarily associated with the destruction of (i) the firm's political networks (political scandals), (ii) the firm's market credibility (market scandals), or (iii) both (mixed scandals). Consistent with our hypothesis that scandals signaling the destruction of political ties are associated with gre...
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作者：Walker, Stephen P.
作者单位：University of Edinburgh
摘要：Responding to calls to instate the visual in accounting history research, this study utilizes photographic images to reveal the role of accounting in the attempt to preserve an ideal (ruralism) and an institution (the family farm) in the United States. These elemental features of the American way of life were threatened during the interwar depression, resulting in governmental programs to secure their restoration. The analysis of official imagery reveals how the accounting prescriptions attend...
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作者：Liao, Scott
作者单位：University of Toronto
摘要：Corporate governance mechanisms designed to alleviate manager-shareholder agency conflicts can worsen shareholder-bondholder conflicts. This study examines how one such corporate governance mechanism, monitoring by large outside shareholders, influences the choice between public and private debt. I conjecture and find that firms with higher outside blockholdings are inclined to choose bank loans over public debt when they borrow, consistent with the notion that banks are better monitors than p...
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作者：Hunton, James; Arnold, Vicky; Reck, Jacqueline L.
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作者：Knechel, W. Robert; Vanstraelen, Ann; Zerni, Mikko
作者单位：State University System of Florida; University of Florida; Maastricht University; University of Jyvaskyla
摘要：This study examines the persistence and economic consequences of variations in reporting style across audit partners in individual engagements. Our results show that both aggressive and conservative audit reporting, measured by the pattern of prior Type 2 and Type 1 audit reporting error rates in auditor-specific clienteles, persist over time and extend to other clients of the same partner. Analyses of abnormal accruals and persistence of client firms' accrual estimates corroborate this findin...
