All Outputs (2)

Gender diversity and financial statement fraud (2021)
Journal Article
Wang, Y., Yu, M., & Gao, S. (2022). Gender diversity and financial statement fraud. Journal of Accounting and Public Policy, 41(2), Article 106903. https://doi.org/10.1016/j.jaccpubpol.2021.106903

This study investigates the role of gender diversity in fraud commission and detection with a view to identifying whether companies with more female corporate leaders are less likely to be involved in financial statement fraud. Using a bivariate pro... Read More about Gender diversity and financial statement fraud.

The impact of economic freedom on financial analysts' earnings forecast: Evidence from the Asia-Pacific region (2021)
Journal Article
Hou, T. C., & Gao, S. (2021). The impact of economic freedom on financial analysts' earnings forecast: Evidence from the Asia-Pacific region. Finance Research Letters, 43, Article 102009. https://doi.org/10.1016/j.frl.2021.102009

This study investigates the impact of economic freedom (EcF) on analysts’ earnings forecast (AEF) accuracy. EcF is measured from five aspects: Government, Protection, Money, Trade, and Regulation. With the sample of 7,014 firms from 12 economies in t... Read More about The impact of economic freedom on financial analysts' earnings forecast: Evidence from the Asia-Pacific region.