15.06.2021

List of Recent Faculty Research Publications

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, Wang, Rencheng, "Bundled Earnings Guidance and Analysts' Forecast Revisions." Contemporary Accounting Research, 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, (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, Christoper 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' conficts 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.