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~person:"Teoh, Siew Hong"
~person:"Zhang, Yinglei"
~subject:"Accounting policy"
~subject:"Cash Flow"
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Accounting policy
Cash Flow
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27
Behavioural finance
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22
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market efficiency
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behavioral finance
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limited attention
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Teoh, Siew Hong
Zhang, Yinglei
Hirshleifer, David
7
Hou, Kewei
3
Chiu, Peng-Chia
2
Huang, Xuan
2
Miao, Bin
2
Tian, Feng
2
Zhu, Zinan
2
Chiu, Peng-chia
1
Lim, Sonya Seongyeon
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Wong, T. J.
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Charles A. Dice Center for Research in Financial Economics <Columbus, Ohio>
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Fisher College of Business working paper series
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The accounting review : a publication of the American Accounting Association
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Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
1
Journal of Financial Economic Policy
1
Journal of accounting & economics
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ECONIS (ZBW)
13
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1
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1
Using Google searches of firm products to detect revenue management
Chiu, Peng-Chia
;
Teoh, Siew Hong
;
Zhang, Yinglei
; …
- In:
Accounting, organizations and society : an …
109
(
2023
),
pp. 1-19
Persistent link: https://www.econbiz.de/10014443712
Saved in:
2
Limited Attention, Statement of Cash Flow Disclosure, and the Valuation of Accruals
Miao, Bin
-
2015
We test for the effect of limited attention on the valuation of accruals by comparing the immediate and long-term market reactions to earnings announcements between a subsample of firms that disclose only the balance sheet with a subsample of firms that disclose both the balance sheet and the...
Persistent link: https://www.econbiz.de/10013034793
Saved in:
3
Board Interlocks and Earnings Management Contagion
Chiu, Peng-Chia
-
2013
We test whether earnings management (like a virus) spreads from firm to firm via board connections of shared directors (virus carriers). We use earnings restatements to identify firms that managed earnings and to identify the period when these firms manipulated earnings. We consider firms as...
Persistent link: https://www.econbiz.de/10013094062
Saved in:
4
Limited attention, statement of cash flow disclosure, and the valuation of accruals
Miao, Bin
;
Teoh, Siew Hong
;
Zhu, Zinan
- In:
Review of accounting studies
21
(
2016
)
2
,
pp. 473-515
Persistent link: https://www.econbiz.de/10011488246
Saved in:
5
Tone management
Huang, Xuan
;
Teoh, Siew Hong
;
Zhang, Yinglei
- In:
The accounting review : a publication of the American …
89
(
2014
)
3
,
pp. 1083-1113
Persistent link: https://www.econbiz.de/10010407935
Saved in:
6
Board interlocks and earnings management contagion
Chiu, Peng-chia
;
Teoh, Siew Hong
;
Tian, Feng
- In:
The accounting review : a publication of the American …
88
(
2013
)
3
,
pp. 915-944
Persistent link: https://www.econbiz.de/10009751754
Saved in:
7
Limited investor attention and stock market misreactions to accounting informations
Hirshleifer, David
(
contributor
); …
-
2005
Persistent link: https://www.econbiz.de/10003290921
Saved in:
8
Do investors overvalue firms with bloated balance sheets?
Hirshleifer, David
;
Hou, Kewei
;
Teoh, Siew Hong
;
Zhang, …
-
2004
-
[Elektronische Ressource]
Persistent link: https://www.econbiz.de/10002452896
Saved in:
9
Limited investor attention and stock market misreactions to accounting information
Hirshleifer, David
;
Lim, Sonya Seongyeon
;
Teoh, Siew Hong
- In:
Review of asset pricing studies
1
(
2011
)
1
,
pp. 35-73
Persistent link: https://www.econbiz.de/10009388960
Saved in:
10
Systemic risk, coordination failures, and preparedness externalities: Applications to tax and accounting policy
Hirshleifer, David
;
Teoh, Siew Hong
- In:
Journal of Financial Economic Policy
1
(
2009
)
May
,
pp. 128-142
Purpose – Sometimes resources are badly employed because of coordination failures. Actions by decision makers that affect the likelihood of such failures are sometimes said to cause “systemic risk.” This paper seeks to consider the externality in the choice of ex ante risk management...
Persistent link: https://www.econbiz.de/10008493737
Saved in:
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