accounting
The GDP Fudge: China Edition
By linking GDP growth to promotions, the Chinese government has inadvertently created incentives for provincial officials to report inaccurate financial data, a study says.
Bidding Adieu To SMU’s Taxation Center
As the SMU-TA Center for Excellence in Taxation draws to a close, Centre Director Associate Professor Goh Beng Wee discusses how it has contributed to the international taxation community.
The Case For Cross-ownership
Different firms having the same owners has been criticized as anti-competitive, but could there also be some benefits of cross-ownership? SMU researchers think there is more to the debate.
Deciding How Much To Disclose
Corporate executives weigh benefits against costs when deciding how much to reveal about their companies, says SMU Professor Zhang Liandong.
Need Information? Just Ask The Auditors
With their extensive knowledge of firms’ inner workings, auditors can act as a conduit for the dissemination of tax savings strategies between companies, says SMU Associate Professor Lim Chee Yeow.
Finding New Angles On Analysts
Financial analysts don’t work in silos – their predictions are influenced by a variety of factors, including the presence of experienced macroeconomists within their firms, says Assistant Professor Lin An-Ping of the SMU School of Accountancy.
The Long And Short Of Director Tenure
A mix of long-serving and recently appointed board members bodes well for corporate governance, says SMU Assistant Professor Li Na.
Unpacking The Aggregate: What The Big Picture Tells Us About Markets
Understanding capital and labour market movements is a matter of reading between the lines of aggregate earnings reports to decipher the information contained within, says SMU Assistant Professor Li Congcong.
Accounting For Complexity
Although financial analysts are sophisticated and savvy investors, even they are tripped up by the complex nature of derivatives, says Assistant Professor Hye Sun Chang of the SMU School of Accountancy.
Savior Or Villain? Investing In The Bigger Picture
Is foreign institutional investment good or bad for a firm? It depends on whose point of view you take, says SMU Assistant Professor Lou Yun.
