Browsing UB Faculty Scholarship by Author "Xin, Xiangang"

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Foreign Institutional Ownership and Auditor Choice: Evidence from Worldwide Institutional Ownership

Kim, Jeong-Bon; Pevzner, Mikhail; Xin, Xiangang (pre-published, 2016-07-16)

We investigate how the demand for higher quality audits outside of the United States is affected by the type of institutional investors, foreign versus domestic. Consistent with the notion that foreign institutional ...
When Firms Talk, Do Investors Listen? The Role of Trust in Stock Market Reactions to Corporate Earnings Announcements

Pevzner, Mikhail; Xie, Fei; Xin, Xiangang (Elsevier, 2013)

We examine whether the level of trust in a country affects investors’ perception and utilization of information transmitted by firms through financial disclosure. Specifically, we investigate the effect of societal trust ...