Browsing by Author "Wong Leon"

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Browsing by Author "Wong Leon"

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  • Audit quality, earnings quality and the cost of equity capital 
    Li Yang; Stokes Donald; Taylor Stephen; Wong Leon (AFAANZ, 2009)
    We investigate the influence of audit quality on the relation between earnings quality and cost of equity capital. We utilize total accruals as a measure of earnings quality and auditor choice, auditor effort and auditor ...
  • Robust anomolies? A close look at accrual-based trading strategy returns 
    Taylor Stephen; Wong Leon (Blackwell Publishing Ltd, 2012)
    The last 40 years have seen an extensive literature documenting so-called anomalies in major capital markets. Evidence of abnormal returns associated with trading strategies based on readily observable phenomena such as ...