Browsing Accounting and Finance Journal Articles by Author "49240"
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Empirical study on the relationship among government holding, asset injection and listed companies performance : evidence from China securities market
Zhang, Tao; Huang, Hedy Jiaying; Hooper, Keith (Virtus Interpress, 2014)This paper aims to investigate the private placement of equity (PPE) by asset injection in China. It analyzes the influence to shareholders’ wealth and performance in the state-holding listed companies and private-holding ... -
Ethics and auditing: setting the bar too low
Hooper, Keith; Wang, Dr Jenny (Virtus Interpress, 2015)Purpose - from a philosophical and empirical perspective this paper seeks to show how the big audit firms have managed to set the bar low so that they offer only opinions on whether financial statements meet accounting ... -
Recognition and disclosure of impairment in China
Wang, Jing; Hooper, Keith (Virtus Interpress, 2014)This paper aims to examine the extent of goodwill impairment in listed companies of China and the audited disclosure of of goodwill. China is an important adopter of International Financial Standards but the question ... -
"To be or not to be": impairment practices among Indian listed companies
Wang, Jing; Hooper, Keith (Virtus Interpress, 2014)India is converging its practices to be consistent with IFRS, but in the case of goodwill impairment how much consistency is there among Indian companies and auditors, and how much impairment has been disclosed. The paper ...