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Singapore Management University School of Accountancy Research Paper Series
114,702 Total downloads
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Related Parties as Used in Transfer PricingSingapore Management University School of Accountancy Research Vol. 5, No. 2 Paper No. 2017-S-61; Special Issue Tax Jow Lee Ying and Yong Sing Yuan Nanyang Technological University (NTU) and Government of the Republic of Singapore - Inland Revenue Authority of Singapore (IRAS) Date Posted: June 27, 2017 Working Paper Series 33 downloads
Critical Evaluation of Action 14 Recommendations and the Suggested Way Forward for SingaporeSingapore Management University School of Accountancy Research Vol. 5, No. 2 Paper No. 2017-S-62: Special Issue: Tax Luis Coronado and Jerome van Staden Ernst & Young LLP and Ernst & Young LLP Date Posted: June 27, 2017 Working Paper Series 13 downloads
Impact of OECD Beps Action 7 Proposals on Modification of Articles 5(4), 5(5) and 5(6) of OECD Model Convention - An Evaluation of Action 7 on the Future of Intra-Group Transactions and Business Models of MNEs in their Cross-Border InvestmentsSingapore Management University School of Accountancy Research Vol. 5, No. 2 Paper No. 2017-S-64; Special Issue: Tax Tan Ching Khee and Henry Syrett Ernst & Young LLP and Ernst & Young LLP Date Posted: June 27, 2017 Working Paper Series 22 downloads
Internal Control and Operational EfficiencyContemporary Accounting Research, Forthcoming Qiang Cheng, Beng Wee Goh and Jae B. Kim Singapore Management University, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy Date Posted: January 18, 2017 Accepted Paper Series 232 downloads
Do Politically Connected Directors Affect Accounting Quality? Evidence from China's Anti-Corruption Campaign (Rule 18)Singapore Management University School of Accountancy Research Paper No. 2017-56, 2017 Canadian Academic Accounting Association (CAAA) Annual Conference Ole-Kristian Hope, Heng Yue and Qinlin Zhong University of Toronto - Rotman School of Management, Singapore Management University - School of Accountancy and Peking University - Guanghua School of Management Date Posted: January 17, 2017 Last Revised: April 28, 2017 Working Paper Series 380 downloads
Corporate Hedging and the Design of Incentive-Compensation ContractsSingapore Management University School of Accountancy Research Paper No. 2017-55 Chris Armstrong, Stephen Glaeser and Sterling Huang University of Pennsylvania - Accounting Department, University of Pennsylvania - Accounting Department and Singapore Management University - School of Accountancy Date Posted: January 11, 2017 Last Revised: April 27, 2017 Working Paper Series 208 downloads
Marital Status and Earnings Management (A Note)Georgetown McDonough School of Business Research Paper No. 2876032 Gilles Hilary, Sterling Huang and Yanping Xu Georgetown University - Department of Accounting and Business Law, Singapore Management University - School of Accountancy and Jinan University Date Posted: November 28, 2016 Working Paper Series 105 downloads
Real Effects of State Corporate Tax Rate Changes: Evidence from Corporate Headquarters RelocationsSingapore Management University School of Accountancy Research Paper No. 2017-59 Travis Chow, Sterling Huang, Kenneth J. Klassen and Jeffrey Ng Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, University of Waterloo - School of Accounting and Finance and Hong Kong Polytechnic University - School of Accounting and Finance Date Posted: November 11, 2016 Working Paper Series 132 downloads
Do High CEO Pay Ratios Destroy Firm Value?Robert H. Smith School Research Paper No. RHS 2861680, Singapore Management University School of Accountancy Research Paper No. 2017-58 Qiang Cheng, Tharindra Ranasinghe and Sha Zhao Singapore Management University, University of Maryland - Robert H. Smith School of Business and Oakland University - Department of Accounting and Finance Date Posted: October 31, 2016 Last Revised: July 06, 2017 Working Paper Series 236 downloads
Using a Mobile-Gaming App to Enhance Accounting EducationJournal of Education for Business, V91(8): 434-439, Singapore Management University School of Accountancy Research Paper No. 2017-60 Poh-Sun Seow and Suay Peng Wong Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy Date Posted: October 31, 2016 Last Revised: April 27, 2017 Accepted Paper Series 76 downloads
Territorial Tax System Reform and the Financial Behavior of Multinational FirmsSingapore Management University School of Accountancy Research Paper No. 2016-S-46 Jing Xing, Stephen R. Bond and Giorgia Maffini Antai College of Economics & Management, Shanghai Jiao Tong University, Nuffield College and University of Oxford - Said Business School Date Posted: October 24, 2016 Working Paper Series 88 downloads
Mismatches in Tax Outcomes in the Light of BEPS Actions 2 and 5Singapore Management University School of Accountancy Research Paper No. 2016-S-48 Lukas Mechtler and Cindy Wong Siu Ching Vienna University of Economics and Business - Institute for Austrian and International Tax Law and Government of the Republic of Singapore - Inland Revenue Authority of Singapore (IRAS) Date Posted: October 24, 2016 Working Paper Series 83 downloads
Do Equity Analysts Benefit from Access to High Quality Debt Research?Singapore Management University School of Accountancy Research Paper No. 2016-53 Artur Hugon, An-Ping Lin and Stanimir Markov Arizona State University (ASU), Singapore Management University - School of Accountancy and Southern Methodist University (SMU) - Edwin L. Cox School of Business Date Posted: October 20, 2016 Working Paper Series 138 downloads
Market Failure and Reemergence: A Study of Chinese Firms Listed in the USSingapore Management University School of Accountancy Research Paper No. 2017-57 Randolph P. Beatty, Hai Lu and Wei Luo University of Southern California - Leventhal School of Accounting, Singapore Management University and Peking University - Guanghua School of Management Date Posted: September 30, 2016 Working Paper Series 73 downloads
International Tax Law in the Post-BEPs WorldSingapore Management University School of Accountancy Research Paper No. 2016-S-47 Christiana HJI Panayi Queen Mary University of London, School of Law Date Posted: May 30, 2016 Last Revised: October 24, 2016 Working Paper Series 90 downloads
Allocation of Decision Rights between the Parent Company and Its SubsidiariesJournal of Accounting, Auditing & Finance, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2016-52 Yuanyuan Liu, Ting Luo and Heng Yue Peking University - Department of Accounting, Tsinghua University and Singapore Management University - School of Accountancy Date Posted: May 04, 2016 Accepted Paper Series 51 downloads
Conditional Conservatism and Debt Versus Equity FinancingContemporary Accounting Research, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2016-51 Beng Wee Goh, Chee Yeow Lim, Gerald J. Lobo and Yen H. Tong Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, University of Houston - C.T. Bauer College of Business and Nanyang Technological University (NTU) - Nanyang Business School Date Posted: April 10, 2016 Accepted Paper Series 201 downloads
Cross-Country Evidence on the Role of Independent Media in Constraining Corporate Tax AggressivenessSingapore Management University School of Accountancy Research Paper No. 2016-54 Kiridaran (Giri) Kanagaretnam, Jimmy Lee, Chee Yeow Lim and Gerald J. Lobo York University - Schulich School of Business, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business Date Posted: April 06, 2016 Working Paper Series 113 downloads
The Benefits of Specific Risk-Factor DisclosuresReview of Accounting Studies, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2016-49 Ole-Kristian Hope, Danqi Hu and Hai Lu University of Toronto - Rotman School of Management, Northwestern University - Kellogg School of Management and Singapore Management University Date Posted: March 19, 2016 Last Revised: December 07, 2016 Accepted Paper Series 341 downloads
Taxation and Pricing of IntangiblesSingapore Management University School of Accountancy Research Paper No. 2016-S-44 Alan Ross Independent Date Posted: March 16, 2016 Working Paper Series 251 downloads
Tax Treaty Policy of Developing Countries Post-BEPSSingapore Management University School of Accountancy Research Paper No. 2016-S-45 Graeme S. Cooper The University of Sydney Law School Date Posted: March 16, 2016 Working Paper Series 184 downloads
Current Trends on Automatic Exchange of InformationSingapore Management University School of Accountancy Research Paper No. 2016-S-43 Christiana HJI Panayi Queen Mary University of London, School of Law Date Posted: March 16, 2016 Working Paper Series 102 downloads
Financial Reporting Quality of Chinese Reverse Merger Firms: The Reverse Merger Effect or the China Effect?Kun-Chih Chen, Qiang Cheng, Ying Chou Lin, Yu-Chen Lin and Xing Xiao National Taiwan University - Department of Accounting, Singapore Management University, Southeastern Oklahoma State University - Department of Accounting and Finance, National Cheng Kung University - Accounting and Tsinghua University Date Posted: March 15, 2016 Working Paper Series 654 downloads
Financial Reporting Quality of Chinese Reverse Merger Firms: The Reverse Merger Effect or the Weak Country Effect?Accounting Review, September 2016, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2016-40 Kun-Chih Chen, Qiang Cheng, Ying Chou Lin, Yu-Chen Lin and Xing Xiao National Taiwan University - Department of Accounting, Singapore Management University, Southeastern Oklahoma State University - Department of Accounting and Finance, National Cheng Kung University - Accounting and Tsinghua University Date Posted: January 25, 2016 Accepted Paper Series 200 downloads
Relation between Auditor Quality and Corporate Tax Aggressiveness: Implications of Cross-Country Institutional DifferencesAuditing: A Journal of Practice & Theory, Vol. 35, No. 4, 2016, Singapore Management University School of Accountancy Research Paper No. 2016-37 Kiridaran (Giri) Kanagaretnam, Jimmy Lee, Chee Yeow Lim and Gerald J. Lobo York University - Schulich School of Business, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business Date Posted: January 15, 2016 Last Revised: February 27, 2017 Accepted Paper Series 427 downloads
Corporate In-House Human Capital Tax InvestmentsSingapore Management University School of Accountancy Research Paper No. 2016-41 Xia Chen, Qiang Cheng, Travis Chow and Yanju Liu Singapore Management University, Singapore Management University, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy Date Posted: December 11, 2015 Last Revised: June 19, 2017 Working Paper Series 197 downloads
Current Trends on Automatic Exchange of InformationThe paper will be published in January 2016 under the special tax issue of the SMU School of Accountancy Working Paper Series. Christiana HJI Panayi Queen Mary University of London, School of Law Date Posted: November 19, 2015 Last Revised: December 05, 2015 Working Paper Series 168 downloads Do Analysts Understand the Economic and Reporting Complexities of Derivatives? Journal of Accounting & Economics (JAE), Forthcoming Hye Sun Chang, Michael P. Donohoe and Theodore Sougiannis Singapore Management University - School of Accountancy, University of Illinois at Urbana-Champaign - Department of Accountancy and University of Illinois at Urbana-Champaign - Department of Accountancy Date Posted: July 23, 2015 Accepted Paper Series
Targets' Tax Shelter Participation and Takeover PremiumsSingapore Management University School of Accountancy Research Paper No. 2015-36 Travis Chow, Kenneth J. Klassen and Yanju Liu Singapore Management University - School of Accountancy, University of Waterloo - School of Accounting and Finance and Singapore Management University - School of Accountancy Date Posted: July 09, 2015 Working Paper Series 155 downloads
Client Conservatism and Auditor-Client ContractingForthcoming in The Accounting Review, Singapore Management University School of Accountancy Research Paper No. 2015-25, Marshall School of Business Working Paper No. ACC 01.16 Mark L. DeFond, Chee Yeow Lim and Yoonseok Zang University of Southern California - Leventhal School of Accounting, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy Date Posted: May 03, 2015 Last Revised: April 12, 2016 Accepted Paper Series 419 downloads
Managing Fit between Organizational Functionality, Package Features and Stakeholder Needs During Enterprise Accounting Systems Implementation: A Process AnalysisAccountancy Business and the Public Interest, 2015, Singapore Management University School of Accountancy Research Paper No. 2015-33 Gary Pan, Shan-Ling Pan and Chu Yeong Lim Singapore Management University - School of Accountancy, University of New South Wales (UNSW) and Singapore Management University - School of Accountancy Date Posted: March 04, 2015 Accepted Paper Series 87 downloads
Examining How Firms Leverage it to Achieve Firm Productivity: RBV and Dynamic Capabilities PerspectivesSingapore Management University School of Accountancy Research Paper No. 2016-42 Gary Pan, Shan-Ling Pan and Chu Yeong Lim Singapore Management University - School of Accountancy, University of New South Wales (UNSW) and Singapore Management University - School of Accountancy Date Posted: March 04, 2015 Working Paper Series 72 downloads Bank Accounting Conservatism and Bank Loan Pricing Journal of Accounting and Public Policy, Vol. 32, No. 5, 2013 Chu Yeong Lim, Martin Walker, Edward Lee and Asad Kausar Singapore Management University - School of Accountancy, University of Manchester - Manchester Business School, University of Manchester - Alliance Manchester Business School and Nanyang Technological University (NTU) Date Posted: March 04, 2015 Accepted Paper Series
Visual Representation of Accounting StandardsPearl Tan and Chu Yeong Lim Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy Date Posted: March 04, 2015 Working Paper Series 221 downloads
Increased Creditor Rights, Institutional Investors and Corporate MyopiaSingapore Management University School of Accountancy Research Paper No. 2016-38 Sterling Huang, Jeffrey Ng, Sugata Roychowdhury and Ewa Sletten Singapore Management University - School of Accountancy, Hong Kong Polytechnic University - School of Accounting and Finance, Boston College and Boston College Date Posted: February 16, 2015 Last Revised: March 05, 2016 Working Paper Series 169 downloads Executive Compensation and Regulation Imposed Governance: Evidence from the California Nonprofit Integrity Act (2004) Accounting Review, Forthcoming Sandip Dhole, Saleha Khumawala, Sagarika Mishra and Tharindra Ranasinghe University of Melbourne - Department of Accounting and Business Information Systems, University of Houston - C.T. Bauer College of Business, Deakin University and University of Maryland - Robert H. Smith School of Business Date Posted: December 06, 2014 Last Revised: January 30, 2015 Accepted Paper Series
Does Increased Board Independence Reduce Earnings Management? Evidence from Recent Regulatory ReformsReview of Accounting Studies, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2015-20 Xia Chen, Qiang Cheng and Xin Wang Singapore Management University, Singapore Management University and The University of Hong Kong Date Posted: November 12, 2014 Accepted Paper Series 362 downloads
Option Backdating Announcements and Information Advantage of Institutional InvestorsRotman School of Management Working Paper No. 2513688 Wenli Huang, Hai Lu and Xiaolu Wang Hong Kong Polytechnic University, Singapore Management University and Iowa State University Date Posted: October 23, 2014 Last Revised: March 26, 2016 Working Paper Series 124 downloads
Do Analysts Understand the Economic and Reporting Complexities of Derivatives?Singapore Management University School of Accountancy Research Paper No. 2015-32 Hye Sun Chang, Michael P. Donohoe and Theodore Sougiannis Singapore Management University - School of Accountancy, University of Illinois at Urbana-Champaign - Department of Accountancy and University of Illinois at Urbana-Champaign - Department of Accountancy Date Posted: October 17, 2014 Last Revised: September 14, 2015 Working Paper Series 374 downloads Investor Reactions to Company Disclosure of High CEO Pay and High CEO-to-Employee Pay Ratio: An Experimental Investigation Singapore Management University School of Accountancy Research Paper No. 2015-30 Khim Kelly and Jean Lin Seow University of Central Florida and Singapore Management University Date Posted: September 21, 2014 Last Revised: January 11, 2016 Working Paper Series
A Literature Review of the Impact of Extracurricular Activities Participation on Students' Academic PerformanceJournal of Education for Business, Vol. 89 (7): 1-6 Poh-Sun Seow and Gary Pan Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy Date Posted: September 05, 2014 Last Revised: November 01, 2016 Accepted Paper Series 63 downloads
Coordinating the Processes of Resource Enrichment and Capability Deployment: Lessons from IT Implementation at a Medium-Sized Accounting FirmInternational Journal of Accounting & Information Management, Vol. 22, Issue 4, Singapore Management University School of Accountancy Research Paper No. 2015-24 Gary Pan, Sayyen Teoh and Poh-Sun Seow Singapore Management University - School of Accountancy, RMIT University and Singapore Management University - School of Accountancy Date Posted: September 01, 2014 Last Revised: November 01, 2016 Accepted Paper Series 30 downloads
Family Firm Research – A ReviewChina Journal of Accounting Research 7 (2014): 149-163 Qiang Cheng Singapore Management University Date Posted: August 15, 2014 Last Revised: October 01, 2014 Accepted Paper Series 199 downloads
The Real Effect of the Initial Enforcement of Insider Trading LawsZhihong Chen, Yuan Huang, Yuanto Kusnadi and K.C. John Wei Hong Kong University of Science and Technology, Hong Kong Polytechnic University - School of Accounting and Finance, Singapore Management University - School of Accountancy and Hong Kong University of Science & Technology (HKUST) - Department of Finance Date Posted: July 22, 2014 Last Revised: December 21, 2016 Working Paper Series 143 downloads
Audit Committees and Financial Reporting Quality in SingaporeJournal of Business Ethics, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2015-29 Yuanto Kusnadi, Kwong Sin Leong, Themin Suwardy and Jiwei Wang Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy Date Posted: July 17, 2014 Last Revised: May 13, 2015 Accepted Paper Series 514 downloads
Do Managers Use Meeting Analyst Forecasts to Signal Private Information? – Evidence from Patent CitationsJournal of Business Finance and Accounting, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2015-22 Katherine Gunny and Tracey Chunqi Zhang University of Colorado at Denver and Singapore Management University - School of Accountancy Date Posted: July 16, 2014 Accepted Paper Series 85 downloads
Testing the Transparency Implications of Mandatory IFRS Adoption: The Spread/Maturity Relation of Credit Default SwapsRotman School of Management Working Paper No. 2457725 Gauri Bhat, Jeffrey L. Callen and Dan Segal Southern Methodist University (SMU), University of Toronto - Rotman School of Management and Interdisciplinary Center (IDC) Herzliyah Date Posted: June 24, 2014 Last Revised: July 30, 2015 Working Paper Series 173 downloads
The Benefits of Specific Risk-Factor DisclosuresRotman School of Management Working Paper No. 2457045, Singapore Management University School of Accountancy Research Paper No. 2015-35 Ole-Kristian Hope, Danqi Hu and Hai Lu University of Toronto - Rotman School of Management, Northwestern University - Kellogg School of Management and Singapore Management University Date Posted: June 22, 2014 Last Revised: February 26, 2016 Working Paper Series 681 downloads
Active CDS Trading and Managers’ Voluntary DisclosureChicago Booth Research Paper No. 14-15, Rotman School of Management Working Paper No. 2447220, Singapore Management University School of Accountancy Research Paper No. 2015-27, 2015 Canadian Academic Accounting Association (CAAA) Annual Conference Jae B. Kim, Pervin K. Shroff, Dushyantkumar Vyas and Regina Wittenberg Moerman Singapore Management University - School of Accountancy, University of Minnesota - Twin Cities - Carlson School of Management, University of Toronto - Rotman School of Management and University of Southern California Date Posted: June 09, 2014 Last Revised: February 12, 2016 Working Paper Series 563 downloads Governing a Digital Business Ecosystem: Lessons from One.Motoring Portal Journal of Accountancy Business and Public Interest, 13, 2014, pp. 22-42. Gary Pan, See Liang Foo and Shong Ye Tan Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and PWC Singapore Date Posted: May 27, 2014 Last Revised: May 29, 2014 Accepted Paper Series |
