List of Recent Faculty Research Publications

ALLEN, HUANG, ZANG, AMY , Reuven Lehavy and Rong Zheng. "Analyst Information Discovery and Interpretation Roles: A Topic Modeling Approach,” Management Science, forthcoming.

ALLEN, HUANG, Vivian Fang and Wenyu Wang. "Imperfect Accounting and Reporting Bias,” Journal of Accounting Research, forthcoming.

HUNG, MINGYI , LI, XI, Larry Fauver and Alvaro G. Taboada. "Board reforms and firm value: Worldwide evidence." (2016) Journal of Financial Economics, forthcoming.

HSU, CHARLES, Gilles Hilary, Benjamin Segal, Rencheng Wang. "The Bright Side of Managerial Over-optimism”, Journal of Accounting and Economics, 2016, Volume 62, Issue 1, pp. 46-64.

ZHANG, GUOCHANG, Liuchuang Li, Baolei Qi and Gaoliang Tian. (2016) "The Contagion Effect of Low-quality Audits Along Individual Authors."  The Accounting Review 91 (November), Forthcoming.

YOU HAIFENG and Kevin Li. " What is the Value of Sell-Side Analysts? Evidence from Coverage Initiations and Terminations." Journal of Accounting and Economics, Forthcoming.

KOH PINGSHENG , I. Cuypers and H. Wang. "Sincerity in Corporate Philanthropy, Stakeholder Perceptions and Firm Value" Organization Science, forthcoming.

CHEN, PETER , STICE, DERRALD , Shaohua He and Zhiming Ma. "The Information Role of Audit Opinions in Debt Contracting." Journal of Accounting and Economics, Forthcoming,

YOU, HAIFENG and Richard Sloan. "Wealth Transfers via Equity Transactions."  Journal of Financial Economic. (2015) 118(1): 93-112.

CHEN, ZHIHONG, Hong Zhu and Oliver Li. "Directors' and Officers' Liability Insurance and the Cost of Equity." Journal of Accounting and Economics, Forthcoming

KOH, PINGSHENG and D. Reeb." Missing R&D" Journal of Accounting and Economics 60,  (2015). pp. 73-94.

HUANG, ALLEN, Vivian Fang and Jon Karpoff. "Short Selling and Earnings Management: A Controlled Experiment" Journal of Finance, June 2016, Vol. 71, Iss. 3, pp. 1251-1293.

HSU, CHARLES, Frank Heflin and Qinglu Jin. "Accounting Conservatism and Street Earnings." Review of Accounting Studies 20, 2015, pp 674-709.

ZHANG, GUOCHANG, Hou, Qingchuan, Qinglu Jin, Rong Yang and Hongqi Yuan. "Performance Commitments of Controlling Shareholders and Earnings Management." Contemporary Accounting Research 32 (September): 1099-1127.

HUNG, MINGYI, Mark DeFond, Siqui Li and Yinghua Li. "Does Mandatory IFRS Adoption Affect Crash Risk?" The Accounting Review 90, 265-299.

HUNG, MINGYI, TJ Wong and Fang Zhang. (2015) "The Value of Political Ties versus Market Credibility: Evidence from Corporate Scandals in China." (2015). Contemporary Accounting Research 32, 1641-1675

ALLEN HUANG, AMY ZANG and Rong Zheng. "Evidence on the Information Content of Text in Analyst Reports" The Accounting Review, November 2014, Vol. 89, No. 6, pp. 2151-2180.

CHEN, K.C.W, CHEN, TAI YUAN, L.H. Chan, and Y. Yu. "Substitution between Real and Accrual-Based Earnings Management after Voluntary Adoption of Compensation Clawback Provisions." The Accounting Review, forthcoming.

HUNG, MINGYI, Hyun Hong and Gerald Lobo. "The impact of mandatory IFRS adoption on IPOs in global capital markets." (2014). The Accounting Review 89, 1365-1397.

HSU, CHARLES, Gilles Hilary and Rencheng Wang. (2014). "Management Forecast Consistency." Journal of Accounting Research 52, pp. 163-191.

ZHANG, Guochang. (2014) Accounting Information and Equity Valuation: Theory, Evidence, and Applications. Springer Series in Accounting Scholarship, Vol. 6. Springer: New York (233 pages)
http://www.springer.com/business+%26+management/accounting/book/978-1-4614-8159-1

HSU, CHARLES and Qinglu Jin. (2014). "The Efficiency of Earnings Forecast Pricing." Journal of Accounting and Public Policy 33, 2014, pp. 490-509.

CHEN, KEVIN CW, CHEN, TAI YUAN and L.H. Chan. (2013). "The effects of firm-initiated clawback provisions on bank loan contracting." Journal of Financial Economics, Vol. 110, 2013, pp. 659-679.

YOU, FAIFENG. "Valuation-driven Profit Transfer among Corporate Segments." Review of Accounting Studies, (2014) 19(2): 805-838.

HUI, KAI WAI and Eric Yeung. "Underreaction to Industry-Wide Earnings and the Post-Forecast Revision Drift." Journal of Accounting Research, Forthcoming.

CHEN, TAI YUAN, S. Dasgupta and Y. Yu. "Transparency and financing choices of family firms.  Journal of Financial and Quantitative Analysis, Forthcoming.

LI, XI. (2014). "The Sarbanes-Oxley Act and Cross-listed Foreign Private Issuers." Journal of Accounting and Economics 58, 21-40.

LI, XI, Guodong Gao, Rodney Sullivan and Danielle Yu."Sell-side Analysts and Gender: A Comparison of Performance, Behavior, and Career Outcomes." Financial Analysts Journal, Forthcoming.

ZHANG, Guochang. (2013). "Accounting Standards, Cost of Capital, Resource Allocation, and Welfare in a Large Economy. The Accounting Review 88 (3).

HSU, CHARLES and Gilles Hilary. (2013). "Analyst Forecast Consistency."  Journal of Finance 68, pp. 271 - 297.

HSU, CHARLES, Gilles Hilary. (2013). "Analyst Forecasts: It Pays to be Off!". Journal of Investment Management 11, 2013, pp. 58-72.

CHEN, KEVIN, CHEN, TAI YUAN, L. Chan, and Y. Yu. (2012)."The Effects of Firm-initiated Compensation Clawback Provisions on Earnings Quality Auditor's Behavior." Journal of Accounting and Economics 54 (2-3), pp. 180-196.

CHEN, TAI YUAN, L. Chan, S. Janakiraman and S. Radhakrishnan. (2012). "Reexamining the Relation between Audit and Non-audit Fees: Dealing with Weak Instruments in Two-stage Least Squares Estimation." Journal of Accounting Auditing and Finance, July.

YOU, HAIFENG and Patricia Dechow. (2012). " Analysts' Motives for Rounding EPS Forecasts." The Accounting Review 87 (6): 1939-1966.

YOU, HAIFENG, Neslihan Ozkan and Zvi Singer. (2012)."Mandatory IFRS Adoption and the Contractual Usefulness of Accounting Information in Executive Compensation." Journal of Accounting Research, 50(4): 1077-1107.

YOU, HAIFENG, Scott Richardson and Richard Sloan. (2012)."What Drives Stock Prices Move? Fundamentals v. Investor Recognition." Financial Analyst Journal 68(2): 30-50.

YOU, HAIFENG, Maria Nondorf and Zvi Singer. (2012). "A Study of Firms Surrounding the Threshold of Sarbanes-Oxley Section 404 Compliance."  Advances in Accounting 28, (1): 96-110.

HUI, KAI WAI, Sandy Klasa and Eric Yeung. (2012). "Corporate Suppliers and Customers and Accounting Conservatism." Journal of Accounting and Economics, Vol. 53, Issues 1-2,
Feb - April, 115-135.

ZANG, Amy (2012). "Evidence on the Trade-Off between Real Activities Manipulation and Accural-Based Earnings Management." The Accounting Review, March 2012, 87 (2) 675-703.

ZHANG, GUOCHANG and Yuan Huang. (2012). " An Examination of the Incremental Usefulness of Balance-Sheet Information Beyond Earnings in Explaining Stock Returns." Journal of Accounting, Auditing and Finance, 27(2), 267-293.

CHEN, KEVIN, Zhihong Chen and K C John Wei. (2011). "Agency Costs of Free Cash Flow and the Effect of Shareholder Rights on the Implied Cost of Equity Capital." Journal of Financial and Quantitative Analysis, Vol. 46, No. 1, 171-207.

HILARY, GILLES and CHARLES, HSU. (2011), "Endogenous Overconfidence in Managerial Forecasts." The Journal of Accounting and Economics 51, pp.300-313.

HSU, CHARLES and Bill Kross. (2011)."The Market Pricing of Special Items that are Included Versus Excluded from "Street" Earnings. Contemporary Accounting Research 28, pp. 990-1017.

WANG, SHIHENG, Hongping Tan and Michael Welker. (2011). "Analyst Following and Forecast Accuracy after Mandated IFRS Adoptions." Journal of Accounting Research 49, 1307-1357.

WANG, SHIHENG and Michael Welker. (2011). "Timing Equity Issuance in Response to Information Asymmetry Arising From IFRS Adoption in Australia and Europe." Journal of Accounting Research 49, 257-307.

YOU, HAIFENG and Zvi Singer.  (2011)."The Effect of Section 404 of the Sarbanes-Oxley Act on Earnings Quality." Journal of Accounting, Auditing and Finance, Vol. 26, 3, 556-589

ZHANG, GUOCHANG. Shengquan Hao, Qinglu Jin. (2011). "Relative Firm Profitability and Stock Return Sensitivity to Industry-Level News." The Accounting Review 86, (July) Vol. 86, No. 4, 1321-1347.

ZHANG, GUOCHANG. Shengquan Hao, Qinglu Jin. (2011). "Investment growth and the relation between equity value, earnings, and equity book value. The Accounting Review 86 (March), Vol. 86,  605-635.

ZHANG, GUOCHANG and Yuan Huang. (2011). "The Informativeness of Analyst Forecast Revisions and the Valuation of R&D-intensive Firms." Journal of Accounting and Public Policy Volume 30, (1), pages 1-21.

HILARY, GILLES, Yuk Ying Chang and Sudipto Dasgupta. (2010)."CEO Ability, Pay, and Firm Performance." Management Science, Vol. 56, Iss. 10, pp. 1633-1652.

HUI, KAI WAI, Linda Smith Bamber and P. Eric Yeung. (2010). " Managers' EPS Forecasts: Nickeling and Diming the Market?" The Accounting Review. Vol. 85, No. 1, 63-95.

LENNOX, CLIVE and Jeff Pittman. (2010). "Auditing the Auditors: Evidence on the Recent Reforms to the External Monitoring of Audit Firms." Journal of Accounting and Economics. Vol. 49, 81-103.

YOU, HAIFENG and Ryan Lafond. (2010). "The Federal Deposit Insurance Corporation Improvement Act, Bank Internal Controls and Financial Reporting Quality." Journal of Accounting and Economics 49 Vol. 1-2: 75-83.

chen, kevin, Zhihong Chen and K C John Wei. (2009). "Legal Protection of Investors, Corporate Governance, and the Cost of Equity Capital." Journal Corporate of Finance 15, 273-289.

CHEN, PETER and Chih Ying Chen. (2009). "NASD Rule 2711 and Changes in Analysts' Independence in Making Stock Recommendations." The Accounting Review, July, 2009, Vol. 84, No. 4, 1041-1071.

HILARY, GILLES, Gary Biddle and Rodrigo Verdi. (2009). "How Does Financial Reporting Quality Relate to Investments Efficiency?" Journal of Accounting and Economics, Vol. 48, pp. 112-131.

HILARY, GILLES, Xin Chang and Sudipto Dasgupta. (2009). "The Effect of Auditor Quality on Financing Decisions." The Accounting Review, Vol. 84, No. 4, pp. 1085-1117.

HILARY, GILLES and KAI WAI HUI. (2009)."Does Religion Matter in Corporate Decision Making in America?" Journal of Financial Economics 93, 455-473.

HUI, KAI WAI, Dale Morse and Steve Matsunaga. (2009). "'The Impact of Conservatism on Management Quantitative Earnings Forecast." Journal of Accounting and Economics, 2009, Vol. 47, No. 3, 192-207

NOVOSELOV, KIRILL and D. Paul Newman. (2009). " Delegation to Encourage Communication of Problems." Journal of Accounting Research, Vol. 47 No. 4, September 2009, pp. 911–942.

YOU, HAIFENG and Xiao-Jun Zhang. (2009). "Financial Information Complexity and Investor Underraction to 10-K Information." Review of Accounting Studies 14: 559-586.

ARJUNAN, KRISHNAN, (2008). "Contract Law in Malaysia" (Co-Author), LexisNexis, 2008.

CHEN, TAI YUAN, Rajiv Banker and Indranil Bardhan. (2008). "The Role of Manufacturing Practices in Mediating the Impact of Activity-Based Costing on Manufacturing Plant Performance." Accounting, Organizations and Society 33, Issue 1, 1-19.

HSU, CHARLES and Frank Heflin. (2008)."The Impact of the SEC's Regulation of Non-GAAP Disclosures." Journal of Accounting and Economics 46, 349-365.

LENNOX, CLIVE and Costas Caramanis. (2008). "Audit Effort and Earnings Management." Journal of Accounting and Economics 45 (1), 116-138.

LENNOX, CLIVE, Marshall A. Geiger and David S North. (2008). "The Hiring of Accounting and Finance Officers from Audit Firms: How did the Market React?" Review of Accounting Studies 13 (1), 55-86.

LIU, XIAOHONG, Jong-Hag Choi, Jeong-Bon Kim and Dan Simunic. (2008). "Audit Pricing, Legal Liability Regimes, and Big 4 Premiums: Theory and Cross-country Evidence." Contemporary Accounting Research, Vol. 25 No. 1 Spring, 55-100.

WU, Min, Baruch Lev and Stephen G. Ryan. (2008). "Rewriting Earnings History." Review of Accounting Studies 13, Issue 4.

Chen, kevin and J. Wang. (2007). "Accounting-Based Regulation in Emerging Markets: The Case of China's Seasoned Equity Offerings." The International Journal of Accounting Vol. 42, no. 3, 221-236.

CHEN, TAI YUAN, Ashiq Ali and Suresh Radhakrishnan. (2007). "Corporate Disclosures by Family Firms." Journal of Accounting and Economics 44, Issues 1-2, 238-286.

CHEN, PETER, GUOCHANG ZHANG. (2007). "How Do Accounting Variables Explain Stock Price Movements? Theory and Evidence." Journal of Accounting and Economics 43, 219-244.

CHEN, PETER, GUOCHANG ZHANG. (2007). "Segment Profitability, Misvaluation, and Corporation Divestment." The Accounting Review  82, January 2007, 1-26.

KOH, PING SHENG. (2007). "Institutional Investor Type, Earnings Management and Benchmark Beaters." Journal of Accounting and Public Policy 26, 267-299.

LENNOX, CLIVE and Chul Park. (2007). "Audit Firm Appointments, Audit Firm Alumni, and Audit Committee Independence." Contemporary Accounting Research, Vol. 24, No. 1, 235-258.

PITTMAN, JEFF and Steve Fortin. (2007). "The Role of Auditor Choice in Debt Pricing in Private Firms." Contemporary Accounting Research 24, No. 3, 859-869.

ARJUNAN, KRISHNAN. (2006).  "Company Law in Malaysia" LexisNexis, 2006.

BIDDLE, GARY and JONG HAG CHOI. (June 2006). "Is Comprehensive Income Useful?" Journal of Contemporary Accounting and Economics, Vol. 2, No.1

BIDDLE, Gary, GILLES HILARY. (2006). "Accounting Quality and Firm-level Capital Investment." The Accounting Review 81, 963-982.

CHOI, JONG HAG and GARY BIDDLE. (June 2006). "Is Comprehensive Income Useful?" Journal of Contemporary Accounting and Economics.

HILARY, GILLES.  (2006). "Organized Labor and Information Asymmetry in Financial Markets." The Review of Accounting Studies, Vol. 11, Iss 4, 525-548.

HILARY, GILLES, Xin Chang and Sudipto Dasgupta. (2006). " Analyst Coverage and Financing Decisions." Journal of Finance, Vol. 61, Iss 6, 3009-3048.

HILARY, GILLES, Lior Menzly. (2006). "Does Past Success Lead Analysts to Become Overconfident?" Management Science, Vol. 52, No. 4, 489-500.

LEE, HYUNKOO, Sok-Hyon Kang, Praveen Kumar. (2006). "Agency and Corporate Investment: The Role of Executive Compensation and Corporate Governance." Journal of Business 79, Issue 3, 1127-1147.

LENNOX, CLIVE and Chul Park. (2006). "The Informativeness of Earnings and Management's Issuance of Earnings Forecasts." Journal of Accounting and Economics, Vol. 42, 439-458.

PITTMAN, JEFF and Omrane Guedhami. (2006). "Ownership concentration in privatized firms: The role of disclosure standards, auditor choice, and auditing infrastructure." Journal of Accounting Research 44, 889-929.

ARJUNAN, KRISHNAn. (2005). "Business Law in Malaysia" (co-author).  640pp

CHOI, JONG HAG, Tony Kang, Young K Kwon and Yoonseok Zang. (2005). "Audit Quaity, Legal and Disclosure Environments, and Analysts' Forecast Accuracy: Some International Evidence." Asia-Pacific Journal of Accounting and Economics 12:1, 37-58.

FREDERICKSON, JAMES and Bill Waller. (2005). " Carrot or Stick?  Contract Frame and Use of Decision - Influencing Information in a Principal - Agent Setting." Journal of Accounting Research 43, 709-733

HILARY, GILLES and CLIVE LENNOX. (2005). "The Credibility of Self-Regulation: Evidence from the Accounting Profession's Peer Review Program." Journal of Accounting and Economics 40, 211-229.

LENNOX, CLIVE. (2005). "Audit Quality and Executive Officers' Affiliations with CPA Firms." Journal of Accounting and Economics, Vol. 39, No. 2, 201-231.

LENNOX, CLIVE. (2005). "Management Ownership and Audit Firm Size." Contemporary Accounting Research 22,  205-227.

LIU, XIAOHONG and PAE, Suil. (2005). "Voluntary Disclosure of Disaggregated Earnings inforamtion." Journal of Contemporary Accounting and Economics  Vol. 1, No. 2, 147-170.

LIU, XIAOHONG and Dan Simunic. (2005). "Profit Sharing in an Auditing Oligopoly." The Accounting Review 80 (2), 677-702.

CHEN, KEVIN with Hongqi Yuan. (2004). "Earnings Management and Capital Resource Allocation: Evidence from China's Accounting-Based Regulation of Rights Issues." Accounting Review  79, 645-665.

CHOI, JONG HAG, David Ziebart. (2004). "Management Earnings Forecasts and the Market's Reaction to the Bias in the Forecasts." Asia-Pacific Journal of Accounting and Economics, 11:2, 167-192.

CHOI, JONG HAG, Rajib Doogar and Ananda Gauguly. (2004). "The Rickiness of Large Audit Firm Client Portfolios and Changes in Audit Liability Regimes: Evidence from the US Audit Market." Contemporary Accounting Research 21, 1-40.

FREDERICKSON, JAMES and Jeffrey S. Miller. (2004). "The Effect of Pro Forma Earnings Disclosures on Analysts' and Nonprofessional Investors' Equity Valuation Judgments." The Accounting Review 79, 667-686.

KWAN, SABRINA and Sanjay Kallapur. (2004). "The Value Relevance and Reliability of Brand Assets Recognized by UK Firms", Accounting Review 79, 151-172.

LENNOX, CLIVE. (2004). "Auditor Resignations and Dismissals in UK." Accounting and Business Research 34,  413-414.

Hughes, J.S and S. PAE. (2004) "Voluntary Disclosure of Precision Information." Journal of Accounting and Economics 37, 261-289.

CHEN, Chih Ying. (2003). "investment Opportunities and the Relation Between Equity Value and Employees' Bonus."  Journal of Business Finance and Accounting 30, (7&8)  941-973.

ARJUNAN, KRISHNAn. (2003). "Securities and Futures in Hong Kong: A Revamp of the Law." Company and Securities Law Journal - Australia 21, 336-348.

CHEN, KEVIN with M.P. Schoderbek and M.G. Danielson. (2003). "Analysts' Interpretation of Transitory Earnings Components: Evidence from Forecast Revisions after Disclosure of the 1993 Deferred Tax Adjustment." Journal of Accounting, Auditing & Finance 18, 333-354

CHEN, PETER, GUOCHANG ZHANG. (2003). "Heterogeneous Investment Opportunities in Multiple-Segment Firms and the Incremental Value Relevance of Segment Accounting Data". Accounting Review 78, 397-428.

HILARY, GILLES. (2003). "Accounting Behavior of German Firms after an ADR Issurance." The International Journal of Accounting 38, 355-376

RAMASWAMY, K P. and James F. Waegelein. (2003). "The Influence of Long-term Performance Plans, Method of Payment, and Type of Acquisition on Post-Merger Financial Performance." Review of Quantitative Finance and Accounting 20, 115-126.

Zhang , Guochang. (2003). "SS Steel Group: a Case Study of the Costing System and Managerial Uses of Cost Information in a Chinese State-owned Enterprise."  Accounting Cases in Hong Kong, Hong Kong Institute of Certified Public Accountants and City University of Hong Kong Press, 215-234.

ARJUNAN, KRISHNAn. (2002). "Business Law in Hong Kong" (co-author).  629pp

CHEN, Chih Ying. (2002). "additional Evidence on the Association Between Director  Stock Ownership and Incentive  Compensation."  Review of Quantitative Finance and Accounting 19, (1), 21-44.

Frederickson, James, Joe Fisher and Sean A. Peffer. (2002). "Effects of Information Asymmetry on Negotiated Budgets: An Empirical Investigation." Accounting, Organizations and Society 27, 27-43.

KIM, CHUNG KWEON. (2002). "Does Fairness Matter in Tax Reporting Behavior?" Journal of Economic Psychology 23, 771-785.

LENNOX, CLIVE and Jen Ireland. (2002). "The Large Audit Firm Fee Premium: A Case of Selectivity Bias?" Journal of Accounting, Auditing and Finance 17,  73-91

PAE, SUIL. (2002). "Discretionary Disclosure, Efficiency, and Signal Informativeness." Journal of Accounting & Economics 33, 279-311.

Pae, suil. (2002). "Optimal Disclosure Policy in Oligopoly Markets." Journal of Accounting Research 40, 901-932.

PaRK, CHUL, Shuping Chen and Mark DeFond. (2002). "Voluntary Disclosure of Balance Sheet Information in Quarterly Earnings Announcements." Journal of Accounting & Economics 33, 229-251.

PARK, CHUL and Vidhan K Goyal. (2002). "Board Leadership Structure and CEO Turnover." Journal of Corporate Finance 8, 49-66.

WONG, TJ, Siew Hong Teoh. (2002). "Why New Issues and High-accrual Firms Underperform: The Role of Analysts' Credulity." Review of Financial Studies 15, 869-900.

WONG, TJ, Joseph Fan. (2002). "Corporate Ownership Structure and the Informativeness of Accounting Earnings in East Asia." Journal of Accounting & Economics 33, 401-425.

wu, min. (2002). "A Review of Earnings Restatements."  RevenueRecognition.com August.

Xu, Dingbo. (2002). “Financial Auditing and Private Banks.” published in The Road To Financial Reforms in China, Edited By D. Xu,Beijing University Press 2002, 233-241.

BIDDLE, GARY, Peter Chen and guochang Zhang. (2001). "When Capital Follows Profitability: Non-linear Residual Income Dynamics." Review of Accounting Studies 6, 229-265.

Chen, Peter, Vikas Mehrotra, Ranjini Sivakumar and Wayne Yu. (2001).  "Layoffs, Shareholder Wealth and Corporate Performance." Journal of Empirical Finance 8, 171-199.

HARVEY, PATRICK. (2001). "Task Completion Time and Accountant Performance: Evidence from a Natural Classroom Experiment." International Journal of Management 18, 123-136.

LENNOX, CLIVE. (2001). "Self-serving Disclosures by Chairpersons of Failing UK Companies." Asia-Pacific Journal of Accounting and Economics 8, 63-81.

PAE, suil and SEUNG WEON YOO. (2001).  "Strategic Interactions in Auditing: An Analysis of Auditors' Legal Liability, Internal Control System Quality, and Audit Effort." Accounting Review 76, 333-356.

PARK, CHUL and Steve Matsunaga. (2001). "The Effect of Missing a Quarterly Earnings Benchmark on the  CEO's Annual Bonus." The Accounting Review 76, 313-332.

PARK, CHUL and Mark DeFond. (2001). "The Reversal of Abnormal Accruals and the Market Valuation of Earnings Surprises." Accounting Review 76, 375-404.

PARK, CHUL and Morton Pincus. (2001). "Internal Versus External Funding Sources and Earnings Response Coefficients." Review of Quantitative Finance and Accounting 16,  33-52.

YIM, tZE-lUNG. (2001). "Renegotiable Contracts and Relative Performance Evaluation: Why an Informative Signal may be Useless?" Review of Accounting Studies, 6, Issue 1.

YoO, seung weon, Yeon-koo Che. (2001). "Optimal Incentives for Teams." American Economic Review 91, 525-541.

Zhang , Guochang. (2001). "Private Information Production, Public Disclosure, and the Cost of Capital: Theory and Implications" Contemporary Accounting Research 18, 363-384.

Zhang , Guochang. (2001). "Regulated Managerial Insider Trading as a Mechanism to Facilitate Shareholder Control." Journal of Business Finance and Accounting 28, 35-62.

Arjunan, Krishnan. (2000). "Judicial Review and Appellate Powers: Recent Trends in Hong Kong and Malaysia." Malayan Law Journal, 2MLJ 1xx-cxxvii.

CHEN, Kevin with M.P. Schoderbek. (2000). "The 1993 Tax Rate Increase and Deferred Tax Adjustments: A Test of Functional Fixation." Journal of Accounting Research 38, 23-44.

Chia, Yew Ming. (2000).  "Predicting Three-way Interaction Effects of Information Asymmetry, Tolerance for Ambiguity and Compensation Scheme on Performance: A Singapore Study." Journal of Asian Business 16, 25-47.

Chia, Yew Ming. (2000).  "The Effects of Compensation Incentives on Job Satisfaction: An Exploratory Study of the Moderating Roles of Information Asymmetry and Management Accounting Systems Design."  Accounting and Business Review 7, 243-268.

Frederickson, James, Joe Fisher and Sean A. Peffer. (2000). "Budgeting: An Experimental Investigation of the Effects of Negotiation." The Accounting Review 75, 93-114.

LEE, FLETCHER O. (2000). "Putting Teaching on the Same Footing as Research? The 'TLQPR' in Hong Kong: Toward Balancing of Peer Review and 'Student Evaluation'," Education Policy Analysis Archives, Vol. 8, No. 48, September, 34 A4-sized.

LEE, FLETCHER O. (2000).  " 'I.T.', Law, and Verbal Skills,"  Journal of Information Law & Technology; Reprint 15 A4-sized pp.

LEE, Jevons, TJ Wong and Joseph Aharony. (2000). "Financial Packaging of IPO Firms in China." Journal of Accounting Research,  Spring, 103-126.

MILLER, Gary, Andrew Prevost and Lawrence Rose. (2000). "Derivatives Usage and Financial Risk Management in Large and Small Economies: A Comparative Analysis." Journal of Business Finance and Accounting 27, 733-759.

PAE, suil. (2000). "Information Sharing in the Presence of Preemptive Incentives: Economic Consequences of Mandatory Disclosure." Review of Accounting Studies 5, 331-350.

PARK, CHUL and Jason Lee. (2000). "Intraday Stock Price Reactions to Interim-Quarter versus Fourth-Quarter Earnings Announcement." Journal of Business Finance and Accounting 27, 1027-1046.

PARK, CHUL and Kay Stice. (2000). "Analyst Forecasting Ability and Stock Price Reaction to Forecast Revisions."  Review of Accounting Studies 5,  259-272.

RAMASWAMY, K P. (2000). "Accounting Controls - Traditional and Modern: An International Pilot Research Study about their Use and Usefulness to Managers." Management & Accounting Research 3, 65-93.

WONG, TJ, MARK DEFOND and Shuhua Li. (2000). "The Impact of Improved Auditor Independence on Audit Market Concentration in China." Journal of Accounting & Economics 28, 269-306.

WONG, TJ, MARK DEFOND and Jere Francis. (2000). "Auditor Industry Specialization and Market Segmentation: Evidence from Hong Kong." A Journal of Theory and Practice 19, 49-66.

Zhang , Guochang. (2000). "Accounting Information, Capital Investment Decisions, and Equity Valuation: Theory and Empirical Implications." Journal of Accounting Research 38, 271-295.

Arjunan, Krishnan. (1999). "Companies Winding Up: Commencement and Disposition of Property under Companies Legislation in Malaysia, Singapore and Hong Kong." Malayan Law Journal 1, MLJ lxxxi-cxx.

ARJUNAN, KRISHNAN. (1999). "Company Law in Malaysia", in Roman Tomasic (ed), Company Law in East Asia, Ashgate/Dartmouth Publishing Co. Ltd,. UK.

Biddle, Gary, Robert Bowen and James Wallace. (1999). "Evidence on EVA®." Journal of Applied Corporate Finance 12, 69-79.

CHAN, Derek. (1999). "Low-balling and Efficiency in a Two-Period Specialization Model of Auditing Competition." Contemporary Accounting Research 16, 609-642.

Chen, Kevin and M.P. Schoderbek. (1999). "The Role of Accounting Information in Security Exchange Delisting." Journal of Accounting and Public Policy 18, 31-57.

CHIA, Yew Ming. (1999). "An Exploratory Study of the Career Driver Scores of Accounting-major Students in Hong Kong." Asia-Pacific Journal of Accounting 6, 111-130.

Frederickson, JAMES, Sean Peffer and Jamie Pratt. (1999). "Performance Evaluation Judgments: Effects of Prior Experience Under Different Performance Evaluation Schemes and Feedback Frequencies." Journal of Accounting Research 37, 151-166.

Kwan, SabriNa and Richard Brealey. (1999). "Personal Taxes and the time variation of stock returns: Evidence from the UK." Journal of Banking and Finance 23, 1557-1577.

LEE, CHI-WEN JEVONS, Chiawen Liu and Taychang Wang. (1999). "The 150-Hour Rule." Journal of Accounting & Economics 27, 203-228.

LEE, FLETCHER O. (1999). " ‘I Want To See—Not To Be Seen!?Teaching ‘Moot Court?Debating Skills through Interactive Multimedia," with multimedia assistance of James She, in Jeff James, ed., Quality in Teaching & Learning in Higher Education, (Hong Kong: University Grants Committee,); pp. 174-80.

Miller, Gary. (1999). "Corporate Governance in Hong Kong's Financial Markets." International Journal of Management 16, 44-51.

Miller, Gary. (1999). "Financial Statement Disclosures for Hong Kong H-Shares: Purposes, Subject and Number." Asian Review of Accounting 7, 1-19.

Miller, Gary. (1999). "Disclosures -- Too Many or Not Enough? A Survey of Academics in the Asia Pacific Area."  International Journal of Accounting and Business Society 5, No.2.

Miller, Gary and Lawrence Rose. (1999). "Financial Derivative Activities in Hong Kong." ACCA Perspective  Summer.

Pae, Suil. (1999). "Acquisition and Discretionary Disclosure of Private Information and its Implications for Firms' Productive Activities." Journal of Accounting Research 37, 465-474.

PARK, CHUL and Mark DeFond. (1999). "The Effect of Competition on CEO Turnover." Journal of Accounting & Economics 27, 35-36.

Waller,  S William and Mark F Zimbelman. (1999). An Experimental Investigation of Auditor-Auditee Interaction under Ambiguity." Journal of Accounting Research 37, Supplement, 135-155.

Xu, Dingbo and James Jordan. (1999). "On the Communication Complexity of Expected-Profit Maximization." Journal of Economic Theory 86, 185-202.

Xu, Dingbo and Ling Li. (1999). “Three-generation Family and Pension Reform.” published in Social Security Reform in China, edited by Xu, D., Yin, J., and Y. Zheng, Economic Science Press (China), 176-189.

Yang, Ji-Liang. (1999). "A Reverie on the Development of Cost Accounting in Chinese Industrial Enterprises for the Last 50 Years." Chinese Accounting Research

Arjunan, Krishnan. (1998). "Company Directors' Perceptions of their Responsibilities and Duties: A Hong Kong Survey."  Hong Kong Law Journal 28, 60-89. (co-author)

Arjunan, Krishnan. (1998). "Recent Developments in Company Law Reform in Hong Kong." Company & Securities Law Journal  -  Australia 16, 669-674.

ARJUNAN, KRISHNAN. (1998). Company Law in Malaysia: Cases and Commentary, (Malayan Law Journal Sdn. Bhd./Butterworths Asia Ltd. April, 745pp

Biddle, Gary and Robert Bowen and James Wallace. (1998). "Economic Value Added: Some Empirical EVAdence." Managerial Finance 24, 60-71.

Chan, Derek and Kit Pong Wong. (1998). "CVP Under Uncertainty and the Manager's Utility Function Revisited." Review of Quantitative Finance and Accounting 12, 159-170.

Chan, Derek and Suil Pae. (1998). "An Analysis of the Economic Consequences of the Proportionate Liability Rule." Contemporary Accounting Research 15, 457-480.

Chia, Yew Ming. (1998). "Motivation and Junior Supervisors' Performance: The Moderating Role of Work-Group Cohesion." International Journal of Management 15, 441-454.

DeFond, Mark and C. Becker, J. Jiambalvo and K.R. Subramanyam. (1998). "The Effect of Audit Quality on Earnings Management." Contemporary Accounting Research 15, 1-24.

Frederickson, James and Bryan Cloyd. (1998). "The Effects of Performance Cues, Subordinate Susceptibility to Social Influences, and the Nature of the Subordinate's Private Information on Budgetary Slack." Advances in Accounting 16, 89-115.

Frederickson, JAMES, Bryan Cloyd and John Hill. (1998). "Independent Auditor Litigation: Recent Events and Related Research." Journal of Accounting and Public Policy 17, 121-142.

HAN, jerry c.Y.  and Shiing-wu Wang. (1998). "Political Costs and Earnings Management of Oil Companies During the 1990 Persian Gulf Crisis." The Accounting Review 73, 103-117.

LEE, CHI-WEN JEVONS and Zhaoyang Gu. (1998). "Low Balling Legal Liability and Auditor Independence." The Accounting Review 73, 533-555.

LEE, FLETCHER O.  (1998). [" 'Accountability' and 'Quality' in the Research Assessment Policy of the University Grants Committee (Hong Kong) "] The Times (London), The Times Higher Education Supplement, August 14, Commonwealth Section, p. xiii, published as: "Scrutineers Perpetuate Reign of Error", quarto-sized 3/4 p; Reprint 8 pp.

Miller, Gary. (1998). "Hotel Accounting in Hong Kong." Hong Kong Accountant , 85-88.

Miller, Gary. (1998). "Accounting for Contingent Liabilities in Hong Kong." ACCA Accounting & Business June/July.

Miller, Gary. (1998). "Katlee Corporation: Revenue, Lease and Employee/Independent Contractor Issues." Journal of the International Academy of Case Studies 4, No 2.

Miller, Gary. (1998). "Revaluation of Noncurrent Assets: A Survey of Hong Kong Companies." Academy of Accounting and Financial Studies Journal 2, No.2.

Wong, TJ, Siew Hong Teoh and Gita Rao. (1998). "Are Accruals During An Initial Public Offering Opportunistic?" Review of Accounting Studies, May, 175-208.

Wong, TJ, Siew Hong Teoh and Ivo Welch. (1998). "Earnings Management and Long-term Underperformance of Initial Public Offerings."  Journal of Finance 53, 1935-1974.

Wong, TJ, Siew Hong Teoh and Ivo Welch. (1998). "Earnings Management and the Underperformance of Seasoned Equity Offerings." Journal of Financial Economics 50, 63-69.

Wong, TJ, Mark DeFond and Earl STICE. (1998). Financial Accounting: An International Approach with Applications in China and Hong Kong (Vol 1. and Vol. 2).

Xiang, Bing. (1998). "China's WTO Accession." Far Eastern Economic Review 161, 38.

Xiang, Bing. (1998). "Institutional Factors Influencing China's Accounting Reforms and Standards." Accounting Horizons 12, 105-120.

Xu, Dingbo. (1998). “Taiwan’s Capital Markets and Requirements for Financial Information Disclosure.” in Raising International Competitiveness, edited by S. Song and X. Fang, China Economics Publishing House, 158-180.

Zhang, Guochang. (1998). "Ownership Concentration, Risk Aversion, and the Effect of Financial Structure on Investment Decisions." European Economic Review 42, 1751-1778.

Biddle, Gary, Robert Bowen and James Wallace. (1997). "Does  EVA® Beat Earnings? Evidence on Associations with Stock Returns and Firm Values." Journal of Accounting & Economics 24, 301-336.

DeFond, Mark and CHUL PARK. (1997). "Smoothing Income in Anticipation of Future Earnings."  Journal of Accounting & Economics 23, 115-139.

DeFond, Mark and W. Blacconiere. (1997). "An Investigation of Audit Opinions and Subsequent Auditor Litigation of Publicly-Traded Failed Savings and Loans." Journal of Accounting and Public Policy 16, 415-454.

DeFond, Mark, M. Ettredge and D. Smith. (1997). "An Investigation of Auditor Resignations." Research in Accounting Regulation 11, 25-46.

KALLAPUR, sanjay and Leslie Eldenburg. (1997). "Changes in Hospital Service Mix and Cost Allocations in Response to Changes in Medicare Reimbursement Schemes." Journal of Accounting & Economics 23, 31-51.

LEE, FLETCHER O. (1997). "What Ever Became of Socialist Law? Back to the Industrial Revolution in China’s Joint Ventures," in Sally Stewart and Anne Carver, eds., Coming of Age:Developments in Sino-Foreign Joint Ventures, Vol. 5 of Advances in Chinese Industrial Studies (London and Greenwich, Conn.: JAI Press.). pp. 173-89;

LEE, FLETCHER O. Hong Kong Business Law in a Nutshell: Cases & Materials on Law and Business Practice (Dobbs Ferry, N.Y.: Juris Publications, 1997), 269pp; xiii-xxvi Preface

Miller, Gary. (1997). "Should the Accounting Rules for Charities be Changed? The Hong Kong Experience." Hong Kong Manager 4th Q, 15-23.

Miller, Gary. (1997). "Should the Rules for Interim Reporting in Hong Kong be Changed?" International Journal of Accounting & Business Society 4, No. 3.

NOREEN, ERIC, James Jiambalvo and Terry Shevlin. (1997). "Incremental Information Content of the Change in the Percent of Production added to Inventory." Contemporary Accounting Research 14, 69-97. 

Stice, Kay and Graeme Rankine. (1997). "The Market Reaction to the Choice of Accounting Method for Stock Splits and Large Stock Dividends." Journal of Financial and Quantitative Analysis 32, 161.

Stice, Kay and Graeme Rankine. (1997). "Accounting Rules and the Signaling Properties of 20% Stock Dividends." Accounting Review 72, 23.

Xu, Dingbo and Ling Li. (1997). “How to Reform China's old-age Insurance System - and A Call for Reforming China's Accounting System.” in Reformability of State Sector in China, edited by J.Wen and D. Xu,  New World Scientific Publishing Inc, 409-432.

Zhang, Guochang. (1997). "Moral Hazard in Corporate Investment and the Disciplinary Role of Voluntary Capital Rationing." Management Science 43, 737-750.

LEE, FLETCHER O. "Media Alarm and the Handover: The 'Right of Abode' Cases and Constitutional Crisis in Hong Kong," Humboldt Forum Recht (Berlin), 50pp MS double-spaced

LEE, FLETCHER O. "Progressive Capitalism or Reactionary Socialism? Progressive Labour Policy, Aging Marxism, and Unrepentant early Capitalism in the Chinese Industrial Revolution," Business Ethics (Cambridge), limited to 8000 words