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Singapore Management University School of Accountancy Research Paper Series
113,066 Total downloads | Link to this page | Subscribe to this eJournal (requires login)

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Showing Papers 1 - 50 of 273
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Incl. Electronic Paper Internal Control and Operational Efficiency
Contemporary 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
152 downloads

Incl. Electronic Paper 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
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
242 downloads

Incl. Electronic Paper Corporate Hedging and the Design of Incentive-Compensation Contracts
Singapore 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
165 downloads

Incl. Electronic Paper 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
94 downloads

Incl. Electronic Paper Real Effects of State Corporate Tax Rate Changes: Evidence from Corporate Headquarters Relocations
Singapore 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
108 downloads

Incl. Electronic Paper High CEO Pay Ratios: Governance Failure or Superior Performance?
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
Working Paper Series
174 downloads

Incl. Electronic Paper Using a Mobile-Gaming App to Enhance Accounting Education
Journal 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
52 downloads

Incl. Electronic Paper Territorial Tax System Reform and the Financial Behavior of Multinational Firms
Singapore 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
79 downloads

Incl. Electronic Paper Mismatches in Tax Outcomes in the Light of BEPS Actions 2 and 5
Singapore 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
74 downloads

Incl. Electronic Paper 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
127 downloads

Incl. Electronic Paper Market Failure and Reemergence: A Study of Chinese Firms Listed in the US
Singapore 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
50 downloads

Incl. Electronic Paper International Tax Law in the Post-BEPs World
Singapore 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
72 downloads

Incl. Electronic Paper Allocation of Decision Rights between the Parent Company and Its Subsidiaries
Journal 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
49 downloads

Incl. Electronic Paper Conditional Conservatism and Debt Versus Equity Financing
Contemporary 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
189 downloads

Incl. Electronic Paper Cross-Country Evidence on the Role of Independent Media in Constraining Corporate Tax Aggressiveness
Singapore 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
104 downloads

Incl. Electronic Paper The Benefits of Specific Risk-Factor Disclosures
Review 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
330 downloads

Incl. Electronic Paper Taxation and Pricing of Intangibles
Singapore Management University School of Accountancy Research Paper No. 2016-S-44
Alan Ross
Independent
Date Posted: March 16, 2016
Working Paper Series
221 downloads

Incl. Electronic Paper Tax Treaty Policy of Developing Countries Post-BEPS
Singapore Management University School of Accountancy Research Paper No. 2016-S-45
Graeme S. Cooper
University of Sydney - Faculty of Law
Date Posted: March 16, 2016
Working Paper Series
175 downloads

Incl. Electronic Paper Current Trends on Automatic Exchange of Information
Singapore 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
94 downloads

Incl. Electronic Paper 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
640 downloads

Incl. Electronic Paper 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
191 downloads

Incl. Electronic Paper Relation between Auditor Quality and Corporate Tax Aggressiveness: Implications of Cross-Country Institutional Differences
Auditing: 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
408 downloads

Incl. Electronic Paper Corporate In-House Human Capital Investment in Tax Planning
Singapore 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
Working Paper Series
169 downloads

Incl. Electronic Paper Current Trends on Automatic Exchange of Information
The 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
156 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

Incl. Electronic Paper Targets' Tax Shelter Participation and Takeover Premiums
Singapore 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
151 downloads

Incl. Electronic Paper Client Conservatism and Auditor-Client Contracting
Forthcoming 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
411 downloads

Incl. Electronic Paper Managing Fit between Organizational Functionality, Package Features and Stakeholder Needs During Enterprise Accounting Systems Implementation: A Process Analysis
Accountancy 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
86 downloads

Incl. Electronic Paper Examining How Firms Leverage it to Achieve Firm Productivity: RBV and Dynamic Capabilities Perspectives
Singapore 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

Incl. Electronic Paper Visual Representation of Accounting Standards
Pearl 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
214 downloads

Incl. Electronic Paper Increased Creditor Rights, Institutional Investors and Corporate Myopia
Singapore 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
166 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

Incl. Electronic Paper Does Increased Board Independence Reduce Earnings Management? Evidence from Recent Regulatory Reforms
Review 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
352 downloads

Incl. Electronic Paper Option Backdating Announcements and Information Advantage of Institutional Investors
Rotman 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
122 downloads

Incl. Electronic Paper 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
373 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

Incl. Electronic Paper A Literature Review of the Impact of Extracurricular Activities Participation on Students' Academic Performance
Journal 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
51 downloads

Incl. Electronic Paper Coordinating the Processes of Resource Enrichment and Capability Deployment: Lessons from IT Implementation at a Medium-Sized Accounting Firm
International 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

Incl. Electronic Paper Family Firm Research – A Review
China 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
197 downloads

Incl. Electronic Paper The Real Effect of the Initial Enforcement of Insider Trading Laws
Zhihong 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 School of Accounting and Finance, Hong Kong Polytechnic University
Date Posted: July 22, 2014
Last Revised: December 21, 2016
Working Paper Series
138 downloads

Incl. Electronic Paper Audit Committees and Financial Reporting Quality in Singapore
Journal 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
496 downloads

Incl. Electronic Paper Do Managers Use Meeting Analyst Forecasts to Signal Private Information? – Evidence from Patent Citations
Journal 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
84 downloads

Incl. Electronic Paper Testing the Transparency Implications of Mandatory IFRS Adoption: The Spread/Maturity Relation of Credit Default Swaps
Rotman 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
170 downloads

Incl. Electronic Paper The Benefits of Specific Risk-Factor Disclosures
Rotman 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
664 downloads

Incl. Electronic Paper Active CDS Trading and Managers’ Voluntary Disclosure
Chicago 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
533 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

Incl. Electronic Paper Revisiting the Determinants of Students' Performance in an Undergraduate Accountancy Degree Programme in Singapore
Global Perspectives on Accounting Education, Vol. 11, 2014, 1-23
Poh-Sun Seow, Gary Pan and Joanne Siok Wan Tay
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Date Posted: May 07, 2014
Last Revised: November 01, 2016
Accepted Paper Series
6 downloads

Incl. Electronic Paper Segment Disclosure Transparency and Internal Capital Market Efficiency: Evidence from SFAS No. 131
Singapore Management University School of Accountancy Research Paper No. 2014-16
Young Jun Cho
Singapore Management University - School of Accountancy
Date Posted: April 24, 2014
Last Revised: May 29, 2015
Working Paper Series
263 downloads

Incl. Electronic Paper Bank Competition and Financial Stability: Evidence from the Financial Crisis
Journal of Financial and Quantitative Analysis, 51(1), (2016), 1-28., Boston U. School of Management Research Paper No. 2423584, Singapore Management University School of Accountancy Research Paper No. 2014-17
Brian Akins, Lynn Li, Jeffrey Ng and Tjomme O. Rusticus
Rice University - Jesse H. Jones Graduate School of Business, Boston University - Questrom School of Business, Hong Kong Polytechnic University - School of Accounting and Finance and University of Minnesota
Date Posted: April 12, 2014
Last Revised: June 02, 2016
Accepted Paper Series
778 downloads


 

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