Discussion of “Flight to Quality in International Markets: Investors’ Demand for Financial Reporting Quality during Political Uncertainty Events”

Jeffrey Hales

Contemporary Accounting Research, 2018, vol. 35, issue 1, 156-163

Abstract: In this paper, I provide a summary and discussion of Chen, Hope, Li, and Wang (2018). In my discussion, I summarize their main findings and focus on key conceptual aspects of their research design. I also comment more broadly on financial reporting quality. Throughout my discussion, I offer a number of specific opportunities to extend this line of research. L'auteur présente un résumé et une analyse critique de l’étude de Chen, Hope, Li et Wang. Il fait la synthèse de leurs principales conclusions et se concentre sur les aspects conceptuels clés de leur plan de recherche. Il traite également dans une perspective plus large de la qualité de l'information financière, en proposant plusieurs pistes de recherche particulières dans le prolongement de cet axe.

Date: 2018
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https://doi.org/10.1111/1911-3846.12394

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Persistent link: https://EconPapers.repec.org/RePEc:wly:coacre:v:35:y:2018:i:1:p:156-163

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