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Singapore Management University School of Accountancy Research Paper Series

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Viewing: 1 - 50 of 325 papers

1.

Do Firms Respond to Peer Disclosures? Evidence from Disclosures of Clinical Trial Results

HEC Paris Research Paper No. ACC-2019-1333
Number of pages: 55 Posted: 25 Mar 2019 Last Revised: 12 Jul 2019
Working Paper Series
HEC Paris - Accounting and Management Control Department, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 84
2.

Reviewing the OECD’s and the EU’s Assessment of Singapore’s Development and Expansion Incentive

Singapore Management University School of Accountancy Research Paper, Vol. 7, No. 1 Paper No: 2019-S-94
Number of pages: 64 Posted: 10 Mar 2019
Working Paper Series
VU University Amsterdam - Faculty of LawVU University Amsterdam
Downloads 14
3.

A Step Forward for Tax Dispute Resolution between China and ASEAN Countries under the Belt and Road Initiative

Singapore Management University School of Accountancy Research Paper, Vol. 7, No. 1 Paper No: 2019-S-93
Number of pages: 24 Posted: 08 Mar 2019
Working Paper Series
Singapore Management University - School of Accountancy
Downloads 45
4.

The Impact of Double Tax Treaties on Inward FDI in ASEAN Countries

Singapore Management University School of Accountancy Research Paper, Vol. 7, No. 1 Paper No: 2019-S-92
Number of pages: 34 Posted: 08 Mar 2019
Working Paper Series
Singapore Management University - School of Accountancy
Downloads 35
5.

Trust, Buybacks and Equity Issues

Number of pages: 50 Posted: 27 Nov 2018
Working Paper Series
Singapore Management University - School of Accountancy and INSEAD - Finance
Downloads 38
6.

Examining Learning Transformation in Project-Based Learning Process

Journal of International Education in Business, Forthcoming, Singapore Management University School of Accountancy Research Paper Series Vol. 6, No. 3 Paper No 2018-91
Number of pages: 27 Posted: 25 Oct 2018
Accepted Paper Series
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Singapore Management University
Downloads 11
7.

Aggregate Mutual Fund Holdings and Fund Performance

Number of pages: 54 Posted: 19 Oct 2018
Working Paper Series
Cornell University - Samuel Curtis Johnson Graduate School of Management and Singapore Management University - School of Accountancy
Downloads 74
8.

Happy Analysts

29th Annual Conference on Financial Economics & Accounting 2018
Number of pages: 51 Posted: 11 Oct 2018 Last Revised: 28 Jun 2019
Working Paper Series
University of Toronto - Rotman School of Management, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Washington University in St. Louis
Downloads 290
9.

Regulations and Brain Drain: Evidence from Wall Street Star Analysts’ Career Choices - Online Appendix

Management Science, Forthcoming.
Number of pages: 25 Posted: 08 Oct 2018
Accepted Paper Series
City University of Hong Kong - College of Business, Singapore Management University - School of Accountancy, University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 29
10.

Zombie Board: Board Tenure and Firm Performance

Journal of Accounting Research, Vol. 56, No. 4, 2018, Georgetown McDonough School of Business Research Paper
Posted: 06 Oct 2018
Accepted Paper Series
Singapore Management University - School of Accountancy and Georgetown University - Department of Accounting and Business Law
11.

Regulations and Brain Drain: Evidence From Wall Street Star Analysts’ Career Choices

Management Science, Forthcoming, Singapore Management University School of Accountancy Research Paper Series Vol. 6, No. 3 Paper No 2018-86
Number of pages: 52 Posted: 22 Sep 2018
Accepted Paper Series
City University of Hong Kong - College of Business, Singapore Management University - School of Accountancy, University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 174
12.

Tax Knowledge Diffusion Through Individual Auditor Network Ties: Evidence from China

Number of pages: 57 Posted: 13 Aug 2018
Working Paper Series
Singapore Management University - School of Accountancy, University of California-Irvine, Tsinghua University and Jinan University
Downloads 104
13.

Tax Planning Diffusion along the Supply Chain

Kenan Institute of Private Enterprise Research Paper No. 18-15
Number of pages: 41 Posted: 02 Aug 2018 Last Revised: 12 Sep 2018
Working Paper Series
The Chinese University of Hong Kong, University of North Carolina at Chapel Hill, Singapore Management University - School of Accountancy and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 178
14.

What Does It Take to Become a Partner at a Big 4 Accounting Firm? Insights From Singapore’s Experience

International Journal of Accounting and Financial Reporting, Vol. 8(2): 166-178, Singapore Management University School of Accountancy Research Paper Series Vol. 6, No. 3 Paper No 2018-90
Number of pages: 14 Posted: 27 Jun 2018
Accepted Paper Series
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
Downloads 64
15.

Short Selling Pressure and Corporate Social Responsibility Performance: Evidence From a Natural Experiment

Posted: 08 May 2018
Working Paper Series
Australian National University, City University of Hong Kong and Singapore Management University - School of Accountancy
16.

Trade Secrets Law and Corporate Disclosure: Causal Evidence on the Proprietary Cost Hypothesis

Journal of Accounting Research, Vol. 56, No. 1, 2018
Posted: 07 May 2018
Accepted Paper Series
Arizona State University (ASU) - School of Accountancy, National University of Singapore and Singapore Management University - School of Accountancy

Multiple version iconThere are 2 versions of this paper

17.

What Types of Publicly Listed Firms Evade Taxes? Evidence from China

Number of pages: 56 Posted: 02 May 2018 Last Revised: 05 Mar 2019
Working Paper Series
Singapore Management University - School of Accountancy, National University of Singapore, Fudan University - School of Management and Tong Ji University - Accounting Department
Downloads 148
18.

China Railway High-Speed: The Impact of Transportation Infrastructure on Corporate Innovation

Posted: 18 Apr 2018
Working Paper Series
Huazhong University of Science and Technology (Formerly Tongi Medical University), Wuhan University - School of Economics and Management, Stony Brook University and Singapore Management University - School of Accountancy
19.

Local Tax Incentives and Behavior of Foreign Enterprises: Evidence from a Large Developing Country

Singapore Management University School of Accountancy Research Paper No. 2018-S-71, Vol. 6, No. 1, Special Issue: Tax
Number of pages: 32 Posted: 19 Jan 2018
Working Paper Series
Antai College of Economics & Management, Shanghai Jiao Tong University, University of British Columbia (UBC), Faculty of Law and Shanghai Jiao Tong University (SJTU) - Antai College of Economics and Management
Downloads 115
20.

What is the Cost of Transparency? Does it Outweigh the Benefits Obtained from Greater Transparency?

Singapore Management University School of Accountancy Research Paper No. 2018-S-72, Vol. 6, No. 1, Special Issue: Tax
Number of pages: 62 Posted: 19 Jan 2018
Working Paper Series
Vienna University of Economics and Business - Institute for Austrian and International Tax Law
Downloads 95
21.

Objective or Subjective - Anti-Treaty Shopping Policy in Selected Asian Jurisdictions in the Post-BEPS World

Singapore Management University School of Accountancy Research Paper No. 2018-S-73, Vol. 6, No. 1, Special Issue: Tax
Number of pages: 52 Posted: 19 Jan 2018
Working Paper Series
Ernst & Young LLP and Vienna University of Economics and Business
Downloads 75
22.

The Globalisation of Tax Good Governance

Singapore Management University School of Accountancy Research Paper No. 2018-S-74, Vol. 6, No. 1, Special Issue: Tax
Number of pages: 32 Posted: 19 Jan 2018
Working Paper Series
Queen Mary University of London, School of Law
Downloads 79
23.

'Substance' – A Singapore's Perspective

Singapore Management University School of Accountancy Research Paper No. 2018-S-76, Vol. 6, No. 1, Special Issue: Tax
Number of pages: 16 Posted: 19 Jan 2018
Working Paper Series
Government of the Republic of Singapore - Inland Revenue Authority of Singapore (IRAS) and Tax Policy and International Tax Division
Downloads 45
24.

Individual Lawyers, the SEC Revolving Door, and Comment Letters

Number of pages: 62 Posted: 09 Jan 2018 Last Revised: 20 Feb 2019
Working Paper Series
National University of Singapore - Department of Accounting and Singapore Management University
Downloads 155
25.

Shareholder Litigation and Corporate Disclosure: Evidence from Derivative Lawsuits

Journal of Accounting Research, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2018-79
Number of pages: 59 Posted: 16 Nov 2017 Last Revised: 22 May 2018
Accepted Paper Series
Columbia Business School - Accounting, Business Law & Taxation, Singapore Management University - School of Accountancy and The University of Melbourne

Multiple version iconThere are 2 versions of this paper

Downloads 314
26.

Financial Reporting Changes and the Internal Information Environment: Evidence from SFAS 142

Singapore Management University School of Accountancy Research Paper No. 2018-81
Number of pages: 61 Posted: 12 Nov 2017
Working Paper Series
Singapore Management University, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 149
27.

The Economics of Managerial Taxes and Corporate Risk-Taking

The Accounting Review, Forthcoming, Singapore Management University School of Accountancy Research Paper Series Vol. 6, No. 3 Paper No 2018-87
Number of pages: 68 Posted: 24 Oct 2017 Last Revised: 12 Jan 2019
Accepted Paper Series
University of Pennsylvania - Accounting Department, University of North Carolina (UNC) at Chapel Hill - Accounting Area, Singapore Management University - School of Accountancy and Wharton School, University of Pennsylvania
Downloads 452
28.

Do Corporate Site Visits Impact Stock Prices?

Contemporary Accounting Research, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2017-67
Number of pages: 69 Posted: 29 Sep 2017
Accepted Paper Series
Singapore Management University, University of Illinois at Urbana-Champaign - Department of Accountancy, Central University of Finance and Economics (CUFE) and The University of Hong Kong

Multiple version iconThere are 2 versions of this paper

Downloads 234
29.

Trade Secrets Law and Corporate Disclosure: Causal Evidence on the Proprietary Cost Hypothesis

Journal of Accounting Research, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2017-70
Number of pages: 78 Posted: 28 Aug 2017 Last Revised: 14 Nov 2017
Accepted Paper Series
Arizona State University (ASU) - School of Accountancy, National University of Singapore and Singapore Management University - School of Accountancy

Multiple version iconThere are 2 versions of this paper

Downloads 362
30.

Related Parties as Used in Transfer Pricing

Singapore Management University School of Accountancy Research Vol. 5, No. 2 Paper No. 2017-S-61; Special Issue Tax
Number of pages: 51 Posted: 27 Jun 2017
Working Paper Series
Nanyang Technological University (NTU) and Government of the Republic of Singapore - Inland Revenue Authority of Singapore (IRAS)
Downloads 119
31.

Critical Evaluation of Action 14 Recommendations and the Suggested Way Forward for Singapore

Singapore Management University School of Accountancy Research Vol. 5, No. 2 Paper No. 2017-S-62: Special Issue: Tax
Number of pages: 60 Posted: 27 Jun 2017
Working Paper Series
Ernst & Young LLP and Ernst & Young LLP
Downloads 60
32.

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 Investments

Singapore Management University School of Accountancy Research Vol. 5, No. 2 Paper No. 2017-S-64; Special Issue: Tax
Number of pages: 68 Posted: 27 Jun 2017
Working Paper Series
Ernst & Young LLP and Ernst & Young LLP
Downloads 141
33.

Insider versus Outsider CEOS, Executive Compensation, and Accounting Manipulation

Journal of Accounting & Economics, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2017-68
Number of pages: 46 Posted: 20 Mar 2017
Accepted Paper Series
Singapore Management University - School of Accountancy and University of Texas at Austin - McCombs School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 60
34.

Director Tenure Diversity and Board Monitoring Effectiveness

Contemporary Accounting Research, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2018-80
Number of pages: 51 Posted: 12 Mar 2017 Last Revised: 22 May 2018
Accepted Paper Series
Singapore Management University - School of Accountancy and University of Toronto - Accounting
Downloads 267
35.

Internal Control and Operational Efficiency

Contemporary Accounting Research, Forthcoming, Singapore Management University School of Accountancy Research Series Vol. 6, No. 3 Paper No 2018-84
Number of pages: 50 Posted: 18 Jan 2017
Accepted Paper Series
Singapore Management University, Singapore Management University - School of Accountancy and Lehigh University - College of Business & Economics

Multiple version iconThere are 2 versions of this paper

Downloads 661
36.

China’s Anti-Corruption Campaign and Financial Reporting Quality

2017 Canadian Academic Accounting Association (CAAA) Annual Conference, Rotman School of Management Working Paper No. 2899403, Singapore Management University School of Accountancy Research Paper No. 2017-56
Number of pages: 54 Posted: 17 Jan 2017 Last Revised: 02 Jun 2019
Working Paper Series
University of Toronto - Rotman School of Management, Singapore Management University - School of Accountancy and Renmin University of China - School of Business
Downloads 923
37.

Controllability of Risk and the Design of Incentive-Compensation Contracts

Singapore Management University School of Accountancy Research Paper No. 2017-55
Number of pages: 61 Posted: 11 Jan 2017 Last Revised: 13 May 2018
Working Paper Series
University of Pennsylvania - Accounting Department, University of North Carolina (UNC) at Chapel Hill - Accounting Area and Singapore Management University - School of Accountancy
Downloads 398
38.

Marital Status and Earnings Management (A Note)

European Accounting Review, Forthcoming, Georgetown McDonough School of Business Research Paper No. 2876032, Singapore Management University School of Accountancy Research Paper Series Vol. 6, No. 3 Paper No 2018-89
Number of pages: 32 Posted: 28 Nov 2016 Last Revised: 13 Dec 2018
Accepted Paper Series
Georgetown University - Department of Accounting and Business Law, Singapore Management University - School of Accountancy and Jinan University
Downloads 188
39.

Major Government Customers and Loan Contract Terms

HEC Paris Research Paper No. ACC-2016-1179
Number of pages: 51 Posted: 16 Nov 2016 Last Revised: 03 Aug 2017
Working Paper Series
University of Texas at Dallas - Naveen Jindal School of Management, University of Oklahoma - Michael F. Price College of Business, University of Texas at Dallas and Singapore Management University - School of Accountancy
Downloads 191
40.

The Influence of Corporate Income Taxes on Investment Location: Evidence from Corporate Headquarters Relocations

Singapore Management University School of Accountancy Research Paper No. 2017-59
Number of pages: 58 Posted: 11 Nov 2016 Last Revised: 08 Aug 2018
Working Paper Series
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
Downloads 233
41.

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
Number of pages: 51 Posted: 31 Oct 2016 Last Revised: 06 Jul 2017
Working Paper Series
Singapore Management University, University of Maryland - Robert H. Smith School of Business and Oakland University - Department of Accounting and Finance
Downloads 587
42.

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
Number of pages: 15 Posted: 31 Oct 2016 Last Revised: 26 Jun 2018
Accepted Paper Series
Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 122
43.

Customer-Supplier Relationships and Corporate Tax Avoidance

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 46 Posted: 24 Oct 2016
Accepted Paper Series
The Chinese University of Hong Kong, University of North Carolina at Chapel Hill, Singapore Management University - School of Accountancy and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 279
44.

Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking

Journal of Accounting Research, Forthcoming
Number of pages: 72 Posted: 24 Oct 2016 Last Revised: 01 Jan 2017
Accepted Paper Series
Stockholm School of Economics, Singapore Management University - School of Accountancy and Cornell University - Samuel Curtis Johnson Graduate School of Management

Multiple version iconThere are 4 versions of this paper

Downloads 159
45.

Accounting Choices and the Legal Environment: The Impact of the Ex Post Loss Rule

Number of pages: 68 Posted: 24 Oct 2016 Last Revised: 30 Jun 2018
Working Paper Series
Singapore Management University
Downloads 144
46.

Territorial Tax System Reform and the Financial Behavior of Multinational Firms

Singapore Management University School of Accountancy Research Paper No. 2016-S-46
Number of pages: 39 Posted: 24 Oct 2016
Working Paper Series
Antai College of Economics & Management, Shanghai Jiao Tong University, Nuffield College and University of Oxford - Said Business School
Downloads 115
47.

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
Number of pages: 58 Posted: 24 Oct 2016
Working Paper Series
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)
Downloads 124
48.

Does In-House Debt Research Shape Equity Research?

Singapore Management University School of Accountancy Research Paper No. 2016-53
Number of pages: 48 Posted: 20 Oct 2016 Last Revised: 21 Jun 2019
Working Paper Series
Arizona State University (ASU), Singapore Management University - School of Accountancy and University of Texas at Dallas - Naveen Jindal School of Management
Downloads 206
49.

Return Predictability and the Real Options Value of Segments

Singapore Management University School of Accountancy Research Paper No. 2017-66
Number of pages: 56 Posted: 01 Oct 2016 Last Revised: 14 Nov 2017
Working Paper Series
Jinan University, Singapore Management University - School of Accountancy and XY Investments
Downloads 204
50.

Market Failure and Reemergence: A Study of Chinese Firms Listed in the US

Singapore Management University School of Accountancy Research Paper No. 2017-57
Number of pages: 55 Posted: 30 Sep 2016
Working Paper Series
University of Southern California - Leventhal School of Accounting, University of Toronto - Rotman School of Management and Peking University - Guanghua School of Management
Downloads 128