Manager sentiment and conditional conservatism
DW Collins, NQ Nguyen… - Journal of Business …, 2024 - Wiley Online Library
This study examines the effect of manager sentiment on conditional conservatism. Manager
sentiment refers to widely held beliefs of financial managers about their firms' future …
sentiment refers to widely held beliefs of financial managers about their firms' future …
The impact of bond market liberalization on accounting conservatism
R Fu, F Gao, Y Wang - Journal of Business Finance & Accounting - Wiley Online Library
In a quasi‐natural experimental setting in which Bond Connect allows foreign investors to
trade in the Chinese interbank bond market, we predict and find that firms subject to the …
trade in the Chinese interbank bond market, we predict and find that firms subject to the …
The effect of common ownership among supply chain parties on decision-making and surplus with manufacturer encroachment
J Hamamura - International Review of Economics & Finance, 2024 - Elsevier
In the financial economics field, several studies assess the effect of common ownership on
the economic consequence, decision-making of firms, and social performance. In this …
the economic consequence, decision-making of firms, and social performance. In this …