Should Earnings Thresholds Be Used as Delisting Criteria in Stock Market
By Guohua Jiang, Hansheng Wang. 2008
152 citations recorded by the source corpus.
Subfields: Accounting, Finance
View Paper: https://www.semanticscholar.org/paper/6f4456816bd2e33bf7cfe82fc7cacc944628d74d
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Donghui Wu
- Zhifeng Yang
- Xing-qiang Du
- Ferdinand A. Gul
- Wenxuan Hou
- Zhishu Yang
- Winnie Peng
- Edward Lee
In Finance
- Wenxuan Hou
- Zhifeng Yang
- Ferdinand A. Gul
- Edward Lee
- Donghui Wu
- Douglas J. Cumming
- Xing-qiang Du
- Federico Munari
Citations in the corpus
- Tunneling or Propping: Evidence from Connected Transactions in China (2011, background): “However, as addressed by Jiang and Wang (2008), the ST policy has serious unintended consequences.”
- Does the External Monitoring Effect of Financial Analysts Deter Corporate Fraud in China? (2014, background): “2000), firms must achieve a minimum return on equity of 10 % for three continuous years before they can issue additional shares (Chen and Yuan 2004), and listed firms making two consecutive years of losses are placed under special treatment status, with a further year of loss seeing them suspended f”
- Does Religion Matter to Owner-Manager Agency Costs? Evidence from China (2012, background): “(2) I delete firm-years with transaction statuses of special treatment (ST), suspension from trading (*ST) or particular transfer (PT), because these firms are under the risk of delisting and may try to improve their listing status via higher discretionary accrual (Jiang and Wang 2008).”
- Do Individual Auditors Affect Audit Quality? Evidence from Archival Data (2012, background): “Jiang and Wang (2008) show that this regulatory requirement induces Chinese companies to inflate earnings to report small profits.”
- Does Religion Mitigate Tunneling? Evidence from Chinese Buddhism (2014, methodology): “I begin with 18,650 firm-year observations, and then select my sample using the following criteria (Chu et al. 2011; Du 2012; Jiang and Wang 2008):(5) (1) I exclude firm-years pertaining to the banking, issuance, and other financial industries because of different financial characteristics.”