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Singapore Management University School of Accountancy Research Paper Series

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Viewing: 1 - 50 of 323 papers

1.

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 27
2.

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 10
3.

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 61
4.

Happy Analysts

29th Annual Conference on Financial Economics & Accounting 2018
Number of pages: 51 Posted: 11 Oct 2018 Last Revised: 23 Jan 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 224
5.

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 19
6.

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
7.

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 93
8.

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 64
9.

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 129
10.

Societal Trust and Corporate Tax Avoidance

Review of Accounting Studies, Forthcoming, Singapore Management University School of Accountancy Research Paper Series Vol. 6, No. 3 No. 2018-85
Number of pages: 56 Posted: 24 Jul 2018
Accepted Paper Series
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
Downloads 127
11.

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 48
12.

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
13.

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

14.

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

Number of pages: 53 Posted: 02 May 2018 Last Revised: 10 May 2018
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 119
15.

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
16.

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 96
17.

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 87
18.

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 62
19.

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 68
20.

'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 33
21.

Individual Lawyers, the SEC Revolving Door, and Comment Letters

Number of pages: 62 Posted: 09 Jan 2018 Last Revised: 11 Feb 2019
Working Paper Series
National University of Singapore - Department of Accounting and Singapore Management University
Downloads 120
22.

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 280
23.

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 132
24.

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 373
25.

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 224
26.

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 350
27.

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 111
28.

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 50
29.

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 114
30.

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 58
31.

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 247
32.

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 629
33.

China’s Anti-Corruption Campaign and Earnings Transparency

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: 59 Posted: 17 Jan 2017 Last Revised: 15 Jan 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 859
34.

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 366
35.

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 184
36.

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 170
37.

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 217
38.

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 540
39.

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 116
40.

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 265
41.

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
New York University (NYU) - Department of Finance, 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
42.

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 132
43.

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
44.

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 119
45.

Do Equity Analysts Benefit from Access to High Quality Debt Research?

Singapore Management University School of Accountancy Research Paper No. 2016-53
Number of pages: 46 Posted: 20 Oct 2016
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 194
46.

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 196
47.

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 126
48.

Debtor-Creditor Relationship and Corporate Tax Planning: Evidence from Initiation of Credit Default Swaps Trading

Number of pages: 61 Posted: 21 Jul 2016 Last Revised: 30 Sep 2017
Working Paper Series
City University of Hong Kong, City University of Hong Kong (CityUHK), Hong Kong Baptist University and Singapore Management University - School of Accountancy
Downloads 280
49.

International Tax Law in the Post-BEPs World

Singapore Management University School of Accountancy Research Paper No. 2016-S-47
Number of pages: 60 Posted: 30 May 2016 Last Revised: 24 Oct 2016
Working Paper Series
Queen Mary University of London, School of Law
Downloads 206
50.

On the Causal Effect of Information Asymmetry on Auditor Choice

Number of pages: 51 Posted: 22 May 2016 Last Revised: 10 Nov 2016
Working Paper Series
Deakin University, City University of Hong Kong, Singapore Management University - School of Accountancy and City University of Hong Kong (CityUHK)
Downloads 212