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  1. Article

    Open Access

    Analysts’ Recommendation Revisions and Investment Value

    Using a sample of Chinese analysts’ recommendations from 2005 to 2010, we find the following results: first, on average, the recommendations of Chinese security analysts have investment value; second, buy reco...

    Erjia Yang PhD, Lu Li PhD, Yunsen Chen PhD in China Accounting and Finance Review (2014)

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  2. Article

    Open Access

    Audit Firm Size, Earnings Management, and Information Asymmetry

    Using a sample of 8,788 observations from Chinese listed firms from 2001 to 2009, we investigate the difference in the information content of discretionary accruals between those audited by Top 10 and non-Top ...

    Professor **aolin Chen, Professor Dongmin Kong… in China Accounting and Finance Review (2014)

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  3. Article

    Open Access

    Industry Competition and Earnings Persistence:Empirical Tests Based on Real Options Theory1

    Using A-share listed companies in China from 1999 to 2010, this paper investigates the influence of industry competition on earnings persistence from the perspective of the real options theory. Different from ...

    **nyuan Chen, Qinglu **, Tusheng **ao in China Accounting and Finance Review (2014)

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