Flora Niu's research while affiliated with Wilfrid Laurier University and other places
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Publications (13)
This paper uses a unique setting of Canadian public firms adopting International Financial Reporting Standards (IFRS) to investigate the factors that motivate companies to revalue Property, Plant & Equipment (PP&E) under the deemed cost provision in IFRS 1, and whether revaluations help predict future performance, and what is the market reaction to...
Wilson Drilling Inc. is a leading Canadian provider of contract drilling rigs and well services to the oil and gas industry. This case exposes students to important financial reporting issues relevant to fixed assets, such as asset impairment and decommissioning and changing the accounting method for depreciation, as well as reporting of deferred i...
This fictional case is based on the real-world events when a Canadian public electric utility company adopted IFRS. Many of these firms previously used US GAAP. In this context, the case gives students the opportunity to research key differences between IFRS and US GAAP relevant to utility industries, discuss the impact of IFRS standards on a firm'...
This paper examines the influence of two key director attributes on governance failures. More specifically, it examines the association between director tenure, director busyness and the likelihood of encountering governance problems. Results based on a logistic regression analysis of a sample of S&P 1500 directors indicate that long-serving direct...
This study examines the extent to which the market pricing of earnings from securitizations is affected by mandated disclosures by FAS140. FAS140 fundamentally changes the manner in which firms provide securitization information by mandating a substantial increase in the amount of required disclosures. The analyses find that the association between...
This paper examines changes in executive compensations structure following restatements of prior period earnings, and whether the passage of the Sarbanes-Oxley Act (SOX) influences how firms react to accounting misreporting when they modify their CEO compensation contracts. Based on a sample of firms that restated their earnings for the period of 1...
Manuscript Type: Empirical
Research Question/Issue: This paper examines the relationship between dual-class share structure and the purchase of nonaudit services, and the extent to which the market's valuation of accounting information is influenced by the perception of auditing compromise resulting from such purchases.
Research Findings/Results: U...
This paper examines the relationship between director cash compensation and ownership structure and their interactions with board independence and firm performance. Using a sample of Canadian public companies with board compensation data from 2003 to 2005, it finds that firms with a dual-class common share structure pay a larger amount of cash comp...
This paper examines the market valuation of employee stock option expenses recognized by using the fair value approach under the Canadian Institute of Chartered Accounts Handbook section (CICA HB) 3870. Based on a sample of Canadian public firms traded on the Toronto Stock Exchange (TSX), we find that investors value employee stock option expenses...
Two standard-setting approaches have emerged globally to guide the choice of accounting for securitizations: the control and components approach (SFAS No. 125 and SFAS No. 140) and the risks and rewards transfer approach (IAS No. 39). A lack of consensus about derecognition accounting is a major impediment to achieving convergence in global standar...
Purpose
The paper seeks to examine the association between corporate governance mechanisms and the quality of accounting earnings.
Design/methodology/approach
Quality of earnings is measured in two ways: the accounting‐based measure of earnings management and the market‐based measure of earnings informativeness. Using firm‐level corporate governan...
Two standard setting approaches have emerged globally to guide the choice of accounting for securitizations: the control and components approach (FAS125/FAS140) and the risks and rewards transfer approach (IAS39). A lack of consensus about derecognition accounting is a major impediment to achieving convergence in global standards that must be resol...
Citations
... Some authors studied Hong Kong administrators' impetus for an upward reassessment of capital assets [25]. The findings suggested that the managers' revaluation aimed to provide a fair measure of the market value of a company and to improve a company's borrowing ability [26]. ...
![[object Object]](https://i1.rgstatic.net/ii/profile.image/690373621993487-1541609306779_Q64/Yan-Jin-41.jpg)
... As discussões sobre as diferenças entre contabilidade societária e contabilidade regulatória (de setores específicos) não são recentes na literatura e na profissão contábil (D'Souza, 1998(D'Souza, , 2000Loudder et al., 1996). Apesar disso, continuam sendo discussões contemporâneas, tanto na literatura acadêmica quanto nas necessidades práticas de regulação (Jin & Niu, 2021;Martins & Silva, 2018;McCandless, 2016;Scalzer, Rodrigues, Macedo, & Wanke, 2019). ...
... Indeed, the empirical evidence reveals that the market interprets SO expenses as a type of 'asset' that positively contributes to firm valuation. Thereby, the mandatory expensing of SOs increases the perceived quality of financial statements and mitigates the perception that firms use these tools opportunistically (Niu and Xu 2009). Comparable conclusions apply with regard to the tax reforms that have gradually exacerbated the fiscal requirements both in the US and Europe from the 1970s onward. ...
... Our study focuses on bank holding companies for the following two reasons. First, bank holding companies are the primary asset securitizers to the extent that securitizations by banks constitute by far the largest 9 To target accounting-motivated SPEs, following the downfall of Enron in 2002, the portion of securitizations (Barth, Ormazabal, & Taylor, 2012;Dechow et al., 2010;Karaoglu, 2005;Niu & Richardson, 2004). Second, focusing on this particular industry provides a homogeneous sample that is exposed to the same rigorous regulatory reporting requirements. ...
![[object Object]](https://i1.rgstatic.net/ii/profile.image/278740681674758-1443468365557_Q64/Richardson-Gordon.jpg)
... The literature has reported mixed findings on the relation between ID tenure and other aspects of corporate governance. 2 Additionally, ID tenure depends 2 Similar to the debates on the effectiveness of busy boards in terms of monitoring and advising (e.g., Field, Lowry, and Mkrtchyan (2013)), prior studies examining the relation between the tenure of outside directors and corporate governance have found mixed results. For example, regarding the role of IDs as monitors, some studies have shown that ID tenure is positively associated with CEO pay level (e.g., Vafeas (2003)) and the occurrence of governance issues such as litigation, scandals, and accounting restatements (e.g., Berberich and Niu (2011)), but other studies have found the opposite (e.g., Beasley (1996), Dou, Sahgal, and Zhang (2015)). Regarding the role of IDs as advisors, Jia (2017) shows that on many factors that are related to the supply and demand of ID candidates on the market for director talent. ...
... Independent directors make rational decisions and eliminate the possibility of irrational investment decisions from management, increasing the organization's efficiency and operating performance. Niu [67] argues that independent nonexecutive directors impact the monitoring and integrity of the financial accounting of an organization. Further, existing studies show that most independent directors on the board negatively influence earnings management [63], minimize accounting fraud cases [68], and save firms from misusing firm resources management. ...
... Indeed, despite the provision of implicit recourse violates the 'true sale' condition, it allows issuers to maintain their reputation for consistent credit quality over repeated transactions. These arrangements mean that the risks inherent in the securitized assets have not been transferred to investors and are, in effect, still held by the issuing bank, but off-balance sheet (Casu et al. 2011;Calomiris and Mason 2004;Chen et al. 2008;Higgins and Mason 2004;Niu and Richardson 2006;Vermilyea et al. 2008). ...
... Canada and several European countries also eased DCS regulations during the 20th century, aligning with their system development. In the US and Europe, DCS usage is linked to robust investor protection systems, supporting its demand for maintaining control during equity financing for expansion (Amoako-Adu et al., 2011;Khalil et al., 2008;Niu, 2008). DCS became popular due to the big changes of market environment, which is mainly reflected in the rise of the wave of acquisitions (Basnet et al., 2021). ...
