Jiwei Wang

TL;DR: In this paper, the authors show that related-party sales of goods and services could be used opportunistically to manage earnings upwards in the pre-IPO period, i.e., exploiting economic resources from minority shareholders for the benefit of the parent company.

TL;DR: Wang et al. as discussed by the authors used hand-collected subsidy data on Chinese listed companies to find that firms receiving more subsidies tend to have a lower cost of debt, however, such firms fail to have superior financial performance.

TL;DR: Li et al. as discussed by the authors found that firms with more subsidies tend to experience lower cost of debt, while overstaffed firms tend to have higher costs of debt and higher overheads.

TL;DR: In this article, the authors examine three characteristics (independence, expertise, and overlapping membership) of audit committees and their impact on the financial reporting quality for Singapore listed companies and find that audit committees have mixed expertise in accounting, finance and/or supervisory.

TL;DR: In this paper, the authors examine three characteristics (independence, expertise, and overlapping membership) of audit committees and their impact on the financial reporting quality for Singapore-listed companies and find that audit committees have mixed expertise in accounting, finance, and/or supervisory.