02.12.2021

List of Recent Faculty Research Publications

HUANG, ALLEN, Alex Edmans and Vivian Fang, "The Long-Term Consequence of Short-Term Incentives." Journal of Accounting Research, Forthcoming.

HSU, CHARLES, Rencheng Wang and Benjamin Whipple, "Non-GAAP Earnings and Stock Price Crash Risk."  Journal of Accounting and Economics, Forthcoming.

HSU, CHARLES, Hsihui Chang and Zhiming Ma, "Does Product Similarity of Audit Clients Influence Audit Efficiency and Pricing Decisions?" Journal of Business Finance & Accounting, Forthcoming.

HSU, Charles, Xi Li, Zhiming Ma and Gordon Phillips, "Does Industry Competition Influence Analyst-level Coverage Decisions and Career Outcomes?" Journal of Financial and Quantitative Analysis, Forthcoming.  

CHEN, TAIYUAN, HUNG, MING YI and Yi-Chun Chen, "Uneven Regulatory Playing Field and Bank Transparency Abroad." Journal of International Business Studies, Forthcoming.

CHEN, TAIYUAN, CHEN, KEVIN, Hongqi Yuan and Weifang Han, "Auditors under Fire: The Association between Audit Errors and the Career Setbacks of Individual Auditors." Journal of Accounting Research, Forthcoming.

CHEN, TAIYUAN, CHEN, ZHIHONG and Yongbo Li, “Restriction on Managerial Outside Job Opportunities and Corporate Tax Avoidance: Evidence from a Natural Experiment.” Journal of Accounting and Public Policy, Forthcoming.

MORRIS, ARTHUR, Hans Christensen, Daniele Macciocchi and Valeri Nikolaev, "Financial Shocks to Lenders and the Composition of Financial Covenants." Journal of Accounting and Economics, Forthcoming.

HSU, CHARLES, Jin, Qinglu, Ma, Zhiming and Zhou, Jing, (2021) "Does Voluntary Balance Sheet Disclosure Mitigate Post-earnings-announcement drift?" Journal of Accounting and Public Policy, 2021, 40 (2), 106821

HSU, CHARLES, Wang, Rencheng, (2021) "Bundled Earnings Guidance and Analysts' Forecast Revisions." Contemporary Accounting Research, 2021, 38(4), 3146-3181.

HSU, CHARLES, (2021) "The Role of Social Media in Corporate Governance." with James Ang, Di Tang and Chaopeng Wu. The Accounting Review, 2021, 96 (2), 1-32

HUANG, ALLEN, ZANG, AMY, (2021) "The Unintended Benefit of the Risk Factor Mandate of 2005". with Jianghua Shen. Review of Accounting Studies, April 2021

WANG, SHIHENG, (2021) "Corporate R&D and Stock Returns: International Evidence." with Kewei Hou, Po-Hsuan Hsu, Akiko Watanabe and Yan Xu. Journal of Financial and Quantitative Analysis, April 2021, p. 1-72

ZHENG, YUE. (2021) "Can Managers be Wrong and Still be Right? An Examination of the Future Realization of Currment Management Forecast Errors." with Michael Kimbrough and Hanna Lee. The Accounting Review V. 96 (1), January 2021, p. 349-376

HUNG, MINGYI, (2020) "The Effect of Fair Value Accounting on the Performance Evaluation Role of Earnings." with Mark DeFond, Jinshuai Hu, and Siqi Li. Journal of Accounting and Economics, V. 70, Issues 2-3, November-December 2020, 101341

PETROV, EVGENY, (2020) "Voluntary Disclosure and Informed Trading." Contemporary Accounting Research, V. 37 (4) December 2020 p. 2257-2286

YOU, HAIFENG, (2020) "Understanding the Determinants of Analyst Target Price Implied Returns." with Patricia Dechow. The Accounting Review V.95 (6), 20 June 2020, p. 125-149

CHEN ZHIHONG, Alfred Z. Liu, Gim S. Seow, and Hong Xie, (2020) “Does Mandatory Retrospective Hedge Effectiveness Assessment under ASC 815 Provide Risk-Relevant Information.” Accounting Horizons 34 (2020): 61-85

CHEN, ZHIHONG, Ningzhong Li, and Jianghua Shen, (2020) “Litigation Risk and Debt Contracting: Evidence from a Natural Experiment.” Journal of Law and Economics 63 (2020), 595-630

CHEN, ZHIHONGChen, Huili, Dan Dhaliwal, Yuan Huang, (2020) “Accounting restatements and corporate cash policy.” Journal of Accounting, Auditing, and Finance (2020), pp. 290-317

WANG, EMILY, (2020). "The Price of Being Foreign: Stock Market Penalties Associated with Accounting Irregularities for U.S.-listed Foreign Firms." with Weili Ge, Dawn Matsumoto and Jenny Li Zhang. Contemporary Accounting Research 37, 1073-1106

ZHENG, YUE, (2020). "Information Frictions and Productivity Dispersion: The Role of Accounting Information." with Rebecca Hann, Heedong Kim, and Wenfeng Wang. The Accounting Review, Forthcoming.

ZHENG, YUE, (2020). "An Empirical Analysis of Analysts’ Capital Expenditure Forecasts: Evidence from Corporate Investment Efficiency." with Jin Kyung Choi, Rebecca Hann, and Musa Subasi. Contemporary Accounting Research, Forthcoming.

HUANG, ALLEN, (2019). "Federal Judge Ideology: A New Measure of Ex-Ante Litigation Risk." with Kai Wai Hui and Reeyarn Li. Journal of Accounting Research 57, 431-489

LI, XINLEI, (2019). "The effect of information opacity and accounting irregularities on personal lending relationships: Evidence from lender and manager co-migration." with Khan, Urooj, Christopher D. Williams. The Accounting Review 94, 303-344

ZHENG, YUE, (2019). "Intra-Industry Information Transfers: Evidence from Changes in Implied Volatility around Earnings Announcements." with Rebecca Hann and Heedong Kim. Review of Accounting Studies 24, 927-971

CHEN, PETER, (2018). "Regulatory effects on Analysts' conflicts of interest in corporate financing activities: Evidence from NASD Rule 2711." with Kirill Novoselov, Yihong Wang. Journal of Corporate Finance 48, 658-679

CHEN, TAI-YUAN, (2018). "Enforceability of non-compete covenants, discretionary investments, and financial reporting practices: Evidence from a natural experiment”, with Guochang Zhang, Yic Zhou. Journal of Accounting and Economics 65, 41-60

HSU, CHARLES, (2018). "The Effect of Stock Liquidity on Corporate Risk-Taking." with Zhiming Ma, Liansheng Wu, Kaitang Zhou. Journal of Accounting, Auditing & Finance 35, 748-776

HUANG, ALLEN, ZANG, AMY, (2018). "Analyst Information Discovery and Interpretation Roles: A Topic Modeling Approach,” with Reuven Lehavy and Rong Zheng. Management Science 64, 2833-2855

HUNG, MINGYI, (2018). "Political connections and voluntary disclosure: Evidence from around the world." with Yongtae Kim and Siqi Li. Journal of International Business Studies 49, 272-302

HUNG, MINGYI, (2018). "The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China" with Yi-Chun Chen and Yongxiang Wang. Journal of Accounting & Economics 65, 169-190

STICE, DERRALD, (2018). "The Market Response to Implied Debt Covenant Violations" Journal of Business Finance and Accounting 45, 1195-1223

STICE, DERRALD, (2018). "Auditor Choice and Information Asymmetry: Evidence from International Syndicated Loans" with Zhiming Ma and Rencheng Wang. Accounting and Business Research 49, 365-399

STICE, DERRALD, (2018). "The Effect of Bank Monitoring on Public Bond Terms" with Zhiming Ma and Chris Williams. Journal of Financial Economics 133, 379-396.

STICE, DERRALD, (2018). "Do Banks Care About Analysts' Forecasts When Designing Loan Contracts?" with Joshua Coyne. Journal of Business Finance and Accounting 45, 625-650.CHEN, KEVIN, (2017). "Post-IFRS Revaluation Adjustments and Executive Compensation." with Feng Tang. Contemporary Accounting Research 34, 1210-1231

HSU, CHARLES, (2017). "Does Accounting Conservatism Mitigate the Shortcomings of CEO Overconfidence?" with Kirill Novoselov and Rencheng Wang. The Accounting Review 92, 77-101

CHEN, ZHIHONG, Yuan Huang, Yuanto Kusnadi, and John K.C. Wei, “The real effect of the initial enforcement of insider trading laws.” Journal of Corporate Finance 45 (2017), pp. 687-709 

HUANG, ALLEN, (2017). "Imperfect Accounting and Reporting Bias,” with Vivian Fang and Wenyu Wang. Journal of Accounting Research 55, 919-962

HUNG, MINGYI, LI, XI, (2017). "Board reforms and firm value: Worldwide evidence." with Larry Fauver and Alvaro G. Taboada. Journal of Financial Economics 125, 120-142

ZHANG, GUOCHANG, (2017). "The Contagion Effect of Low-quality Audits Along Individual Authors." with Liuchuang Li, Baolei Qi and Gaoliang Tian. The Accounting Review 92, 137-163

CHEN, PETER, STICE, DERRALD, (2016). "The Information Role of Audit Opinions in Debt Contracting" with Shaohua He and Zhiming Ma. Journal of Accounting and Economics 61, 121-144

CHEN, ZHIHONG, (2016). "Directors' and Officers' Liability Insurance and the Cost of Equity." with Oliver Li and Hong Zou. Journal of Accounting and Economics 61, 100-120

HSU, CHARLES, (2016). "The Bright Side of Managerial Over-optimism” with Gilles Hilary, Benjamin Segal, Rencheng Wang. Journal of Accounting and Economics 62, 46-64

HUANG, ALLEN, (2016). "Short Selling and Earnings Management: A Controlled Experiment" with Vivian Fang and Jon Karpoff. Journal of Finance 71, 1251-1293

HUNG, MINGYI, (2016). "The use of debt covenants worldwide: Institutional determinants and implications on financial reporting." with Hyun Hong and Jieying Zhang. Contemporary Accounting Research 33, 644-681