Blar i BI Open på tidsskrift "Journal of Business Finance & Accounting"

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    • Accounting conservatism and the profitability of corporate insiders 

      Khalilov, Akram; Garcia Osma, Beatriz (Journal article; Peer reviewed, 2020)
      We predict that accounting conservatism influences insiders' opportunities to speculate on good and bad news, and thus, insider trading profitability. We find that greater conditional (unconditional) conservatism is ...

    • Capital market liberalization and auditors’accounting adjustments: Evidence from aquasi-experiment 

      Deng, Yingwen; Hope, Ole-Kristian; Wang, Cyndia; Zhang, Min (Peer reviewed; Journal article, 2021)
      Using a shock to the Chinese capital market and unique and detailed audit-adjustment data, this paper investigates the effect of a capital market liberalization program on auditors’ adjustments to their clients’ financial ...

    • Government transparency and firm-level operational efficiency 

      Hope, Ole-Kristian; Jiang, Shushu; Vyas, Dushyantkumar (Journal article; Peer reviewed, 2021)
      We examine the informational role of governments in the private sector in emerging economies. Using a large sample of private firms, we show that governments’ ability and willingness to collect and disseminate economic ...

    • Information sharing between mutual funds and auditors 

      Hope, Ole-Kristian; Rao, Pingui; Xu, Yanping; Yue, Heng (Peer reviewed; Journal article, 2022)
      This paper examines whether there is information sharing between mutual funds and their auditors about the auditors’ other listed firm clients. Using data from the Chinese market, we find that mutual funds earn higher ...

    • Strategic entry deterrence in the audit industry: Evidence from the merger of professional accounting bodies 

      Cheng, Stephanie F.; Hope, Ole-Kristian; Hu, Danqi (Journal article; Peer reviewed, 2021)
      Studies show that incumbents reduce prices in response to higher entry threats in consumer industries. We provide new insights on the importance of an incumbent firm's reputation to the limit-pricing decision by examining ...