Get 20M+ Full-Text Papers For Less Than $1.50/day. Start a 14-Day Trial for You or Your Team.

Learn More →

Best paper award announcement

Best paper award announcement CHINA JOURNAL OF ACCOUNTING STUDIES 2018, VOL. 6, NO. 1, 106 https://doi.org/10.1080/21697213.2018.1494098 The editors We are pleased to announce that the annual best paper award for 2017 goes to State Ownership and the Market Pricing of Accruals Quality, by Shinong Wu (Xiamen University), Yaping Wang (Peking University), Liansheng Wu (Peking University) and Xianhui Bo (Central University of Finance and Economics). The paper was published in China Journal of Accounting Studies, Vol. 5, No. 2, 2017, pp. 216-233. In this paper, the authors examine the effect of state ownership on the market pricing of accruals quality, and find that the market pricing effect of accruals quality is larger for non-state-owned enter- prises than for state-owned enterprises in China. The results still hold when accruals quality is divided into innate and discretionary accruals quality. Further analyses reveal a higher level of expropriation and a greater fundamental risk in non-state-owned enter- prises, leading to a larger market pricing effect of accruals quality. This paper is the first to study the governance role of state ownership from the perspective of market pricing of accruals quality. It also adds to the literature on the market pricing of accruals quality by studying its link with state ownership. The paper was selected by the journal’s editorial team against the following criteria- originality, rigor, relevance and quality of exposition. Our heartiest congratulations to Dr Shinong Wu, Yaping Wang, Liansheng Wu and Xianhui Bo for the award. © 2018 Accounting Society of China http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png China Journal of Accounting Studies Taylor & Francis

Best paper award announcement

China Journal of Accounting Studies , Volume 6 (1): 1 – Jan 2, 2018
Download PDF
1 page

Best paper award announcement

Abstract

CHINA JOURNAL OF ACCOUNTING STUDIES 2018, VOL. 6, NO. 1, 106 https://doi.org/10.1080/21697213.2018.1494098 The editors We are pleased to announce that the annual best paper award for 2017 goes to State Ownership and the Market Pricing of Accruals Quality, by Shinong Wu (Xiamen University), Yaping Wang (Peking University), Liansheng Wu (Peking University) and Xianhui Bo (Central University of Finance and Economics). The paper was published in China Journal of Accounting Studies, Vol. 5, No. 2,...
Loading next page...
 
/lp/taylor-francis/best-paper-award-announcement-oxaEulLzND
Publisher
Taylor & Francis
Copyright
© 2018 Accounting Society of China
ISSN
2169-7221
eISSN
2169-7213
DOI
10.1080/21697213.2018.1494098
Publisher site
See Article on Publisher Site

Abstract

CHINA JOURNAL OF ACCOUNTING STUDIES 2018, VOL. 6, NO. 1, 106 https://doi.org/10.1080/21697213.2018.1494098 The editors We are pleased to announce that the annual best paper award for 2017 goes to State Ownership and the Market Pricing of Accruals Quality, by Shinong Wu (Xiamen University), Yaping Wang (Peking University), Liansheng Wu (Peking University) and Xianhui Bo (Central University of Finance and Economics). The paper was published in China Journal of Accounting Studies, Vol. 5, No. 2, 2017, pp. 216-233. In this paper, the authors examine the effect of state ownership on the market pricing of accruals quality, and find that the market pricing effect of accruals quality is larger for non-state-owned enter- prises than for state-owned enterprises in China. The results still hold when accruals quality is divided into innate and discretionary accruals quality. Further analyses reveal a higher level of expropriation and a greater fundamental risk in non-state-owned enter- prises, leading to a larger market pricing effect of accruals quality. This paper is the first to study the governance role of state ownership from the perspective of market pricing of accruals quality. It also adds to the literature on the market pricing of accruals quality by studying its link with state ownership. The paper was selected by the journal’s editorial team against the following criteria- originality, rigor, relevance and quality of exposition. Our heartiest congratulations to Dr Shinong Wu, Yaping Wang, Liansheng Wu and Xianhui Bo for the award. © 2018 Accounting Society of China

Journal

China Journal of Accounting Studies – Taylor & Francis

Published: Jan 2, 2018

There are no references for this article.