More about HKUST
earnings management

Fair Value Accounting Impedes Performance Evaluation
“Fair value” is a gold standard in valuation, but there is no consensus on its usefulness in other ...

Firms’ Information Environment: Implications for Investors’ and Managers’ Decisions
An earnings announcement – a public statement of a company’s profitability, usually issued on a qu ...

The Benefits of Short-selling
Short sellers have been known to uncover companies that engage in financial. Indeed, several activist short se ...