ORCID Profile
0000-0001-7003-0334
Current Organisations
The University of Auckland
,
University of Melbourne
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Publisher: Elsevier BV
Date: 05-2015
Publisher: Wiley
Date: 06-08-2022
DOI: 10.1111/IJCS.12741
Abstract: This study applies the Theory of Planned Behaviour (TPB) with ability constructs integrated to investigating consumers’ food label use intentions. With a national s le of 662 U.S. adults, survey results suggest that food label users score higher in all the TPB predictors than food label non‐users. Furthermore, the study suggests that attitudes, descriptive norms, and nutrition literacy are significant predictors of food label use intentions for both label users and non‐users. Perceived behavioural control (PBC) and reading ability are significant predictors for label users but not non‐users. Nutrition literacy and reading ability moderate the effect of PBC on label users’ intention to continue using food labels. The study adds to earlier work on the application of TPB and the Motivation‐Opportunity‐Abilities model in consumer behaviours. In addition, our findings confirm the important role of nutrition literacy in health‐related choices and have practical implications for nutrition education and c aigns.
Publisher: MDPI AG
Date: 17-08-2021
DOI: 10.3390/JRFM14080380
Abstract: Previous research on the effect of board characteristics mostly examines established firms. This raises the question of whether the findings from the board characteristics literature are applicable to rapidly growing enterprises, as their corporate governance landscape can be very different from that in large, mature companies. Our paper extends the corporate governance literature by investigating the performance implications of board characteristics in startups using a unique set of firms: 121 startups operating in the information technology industry listed on the Growth Enterprise Market (GEM) in China. Using a firm performance indicator constructed through the factor analysis method, we find significant correlations between firm performance and board size, age structure, board meeting frequency, and board ownership of shares. Our findings contribute to the corporate governance literature by shedding new light on the performance implications of board characteristics for startups operating in fast-paced industries.
Publisher: Springer Science and Business Media LLC
Date: 19-01-2017
Publisher: MDPI AG
Date: 23-01-2023
DOI: 10.3390/JRFM16020065
Abstract: This study investigates whether the inclusion of the fair-value-based hedging performance measure improves the value and risk relevance of accounting earnings using data from the regulatory filings of bank holding companies required by the Federal Reserve Bank. Statement of Financial Accounting Standards No. 133 (SFAS 133) requires most types of hedge ineffectiveness to be measured on a fair value basis and reported in earnings. This earnings recognition requirement was the focal point of controversy surrounding the adoption of SFAS 133. This study provides new evidence that the fair-value-based earnings component required under SFAS has predictive power over future performance. I further show that incorporating this fair-value-based hedging performance measure helps improve the value and risk relevance of accounting earnings. The findings of this study help inform the broader debate over the effect of fair-value-based financial reporting on capital markets.
Publisher: SAGE Publications
Date: 09-07-2016
Abstract: Several theoretical studies provide predictions on the relation between settlement likelihood and litigation stakes. Although models with generalizable settings argue in favor of a negative relation, certain specialized settings predict the opposite. In contrast to the theoretical literature, there is limited empirical analysis of the relation with only one study reporting evidence of a positive association. In this study, we infer how the stock market forms expectations regarding the relation between settlement likelihood and litigation stakes by analyzing stock returns around settlement announcement dates. We find that the market was more surprised when higher stakes lawsuits were settled, suggesting that higher stakes lawsuits were not expected to settle. We thus provide empirical support in favor of general theoretical models on conflict resolution that predict a positive relation between litigation stakes and settlement likelihood. Our results also have implications for studies of financial distress costs. Although we find evidence of the existence of financial distress costs, our results contradict a conclusion drawn in prior research—that the primary benefit of litigation settlements is the unexpected relief from financial distress costs.
Publisher: MDPI AG
Date: 15-09-2021
DOI: 10.3390/IJFS9030050
Abstract: A fundamental role of financial reporting is to provide information useful in forecasting future cash flows. Applying up-to-date time series modelling techniques, this study provides direct evidence on the usefulness of quarterly data in predicting future operating cash flows. Moreover, we show that the predictive gain from using quarterly data is larger for asset-heavy industries and industries with higher levels of earnings smoothness. This study contributes to the accounting literature by examining the usefulness of quarterly financial statements in predicting the realization of future cash flows. Our results help fill the gap in knowledge on quarterly financial statements and provide new insights on why the frequency of financial reporting matters. In addition, our findings have important policy implications for the ongoing debate over interim reporting requirements in multiple jurisdictions around the world.
Publisher: Wiley
Date: 28-08-2020
DOI: 10.1111/JBFA.12491
No related grants have been discovered for Hui Zhou.