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Experimental Simulation of Fault Water Inrush Channel Evolution in a Coal Mine Floor

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  1. Article

    Open Access

    Political Connections, Analyst Following, and the Informativeness of Insider Trading in China

    Based on the theory of information asymmetry, this paper studies the predictive power of Chinese insider trading on a stock’s future medium- and long-term abnormal returns. The evidence shows that as a whole, ...

    Qingsheng Zeng PhD, Yaozhong Zhang PhD in China Accounting and Finance Review (2013)

  2. Article

    Open Access

    New Chinese Accounting Standards and the Usefulness of Accounting Information in Debt Contracts

    This paper investigates whether the usefulness of accounting profitability in debt contracts changes after the adoption of the new Chinese accounting standards (“NCAS”) in 2007. We find that the sensitivity of...

    Hongqi Yuan, Yubo Li, Fang Lou, Yao Zhang in China Accounting and Finance Review (2013)