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Advanced Search Results For "Koh, Ping-Sheng"

1 - 10 of 25 results for
 "Koh, Ping-Sheng"
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Deleting Unreported Innovation.

Publication Type: Academic Journal

Source(s): Journal of Financial & Quantitative Analysis; Sep2022, Vol. 57 Issue 6, p2324-2354, 31p

Abstract: Copyright of Journal of Financial & Quantitative Analysis is the property of Cambridge University Press and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. Ho...

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CEO Confidence and Unreported R&D.

Publication Type: Academic Journal

Source(s): Management Science; Dec2018, Vol. 64, p5725-5747, 23p, 8 Charts, 4 Graphs

Abstract: Copyright of Management Science is the property of INFORMS: Institute for Operations Research and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, use...

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Sincerity in Corporate Philanthropy, Stakeholder Perceptions and Firm Value.

Publication Type: Academic Journal

Source(s): Organization Science; Jan/Feb2016, Vol. 27 Issue 1, p173-188, 16p, 3 Charts

Abstract: Copyright of Organization Science is the property of INFORMS: Institute for Operations Research and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, u...

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Missing R&D.

Publication Type: Academic Journal

Source(s): Journal of Accounting & Economics. Aug2015, Vol. 60 Issue 1, p73-94. 22p.

Abstract: We investigate whether missing R&D expenditures in financial statements indicates a lack of innovation activity. Patent records reveal that 10.5% of missing R&D firms file and receive patents, which is 14 times greater than zero R&D firms. Pseudo-Blank...

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FIRM LITIGATION RISK AND THE INSURANCE VALUE OF CORPORATE SOCIAL PERFORMANCE.

Publication Type: Academic Journal

Source(s): Strategic Management Journal (John Wiley & Sons, Inc.); Oct2014, Vol. 35 Issue 10, p1464-1482, 19p, 7 Charts

Abstract: Copyright of Strategic Management Journal (John Wiley & Sons, Inc.) is the property of John Wiley & Sons, Inc. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permiss...

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Does the Presence of Institutional Investors Influence Accruals Management? Evidence from Australia.

Publication Type: Academic Journal

Source(s): Corporate Governance: An International Review. Nov2005, Vol. 13 Issue 6, p809-823. 15p.

Abstract: Recent debates on the corporate governance role of institutional investors have centred around whether they monitor their portfolio firms (exercise voice) or vote with their feet (exit). We examine these competing views in the context of how institutio...

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Institutional investor type, earnings management and benchmark beaters

Publication Type: Academic Journal

Source(s): Journal of Accounting & Public Policy. May/Jun2007, Vol. 26 Issue 3, p267-299. 33p.

Authors:

Abstract: Abstract: This paper classifies institutional investors into transient or long-term by their investment horizons to examine the association between institutional investor type and firms’ discretionary earnings management strategies in two mutually excl...

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Accruals Quality, Information Risk and Cost of Capital: Evidence from Australia.

Publication Type: Academic Journal

Source(s): Journal of Business Finance & Accounting. Jan/Feb2009, Vol. 36 Issue 1/2, p51-72. 22p. 5 Charts.

Abstract: Recent theoretical work argues that information risk is a non-diversifiable risk factor that is priced in the capital market. Using accruals quality to proxy for information risk, Francis et al. (2005) provide empirical support for this argument using ...

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Goodwill impairment as a reflection of investment opportunities.

Publication Type: Academic Journal

Source(s): Accounting & Finance. Mar2009, Vol. 49 Issue 1, p117-140. 24p. 3 Charts.

Abstract: We exploit a unique opportunity to examine whether goodwill impairment write-offs reflect firms’ investment opportunities during the first years of the US goodwill impairment accounting regime. We find that impairment write-offs are negatively associat...

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Accountability and value enhancement roles of corporate governance.

Publication Type: Academic Journal

Source(s): Accounting & Finance. Jun2007, Vol. 47 Issue 2, p305-333. 29p. 5 Charts.

Abstract: We examine the twin roles of accountability and value enhancement of corporate governance in the context of financial reporting. We investigate the accountability role by examining the association between governance structures and abnormal accruals, an...

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