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Singapore Management University School of Accountancy Research Paper Series

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Viewing: 1 - 50 of 350 papers

1.

Spillover Effects of Clients’ Tax Enforcement on Financial Statement Auditors: Evidence from a Discontinuity Design

Number of pages: 68 Posted: 15 Nov 2019
Working Paper Series
Singapore Management University - School of Accountancy, Memorial University of Newfoundland (MNU) - Faculty of Business Administration, Central University of Finance and Economics (CUFE) - School of Accountancy and Nankai University
Downloads 81
2.

Do Firms Manage Their CSR Reputation? Evidence from Twitter

Number of pages: 44 Posted: 29 Oct 2019
Working Paper Series
Singapore Management University, Hong Kong Polytechnic University, University of Toronto - Rotman School of Management and Peking University - Guanghua School of Management
Downloads 136
3.

Non-GAAP Earnings and Stock Price Crash Risk

Number of pages: 51 Posted: 25 Sep 2019 Last Revised: 26 Nov 2019
Working Paper Series
Hong Kong University of Science & Technology, Singapore Management University - School of Accountancy and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 129
4.

Do Firms Bog Down Investors to Deter Shareholder Litigation? Evidence from a Quasi-Natural Experiment

Posted: 14 Sep 2019 Last Revised: 05 Dec 2019
Working Paper Series
City University of Hong Kong (CityUHK), University of Alberta - School of Business, Singapore Management University - School of Accountancy and City University of Hong Kong
5.

(When) Does Transparency Hurt Liquidity?

Number of pages: 48 Posted: 07 Sep 2019
Working Paper Series
Rice University - Jesse H. Jones Graduate School of Business, London Business School and Singapore Management University
Downloads 166
6.

The Minimum Wage and Corporate Tax Planning

Number of pages: 50 Posted: 07 Sep 2019
Working Paper Series
Jinan University, Singapore Management University - School of Accountancy and Jinan University
Downloads 47
7.

Informativeness of the Expanded Audit Report: Evidence from China

Singapore Management University School of Accountancy Research Paper No. 2019-104
Number of pages: 62 Posted: 08 Aug 2019
Working Paper Series
Singapore Management University - School of Accountancy, Tsinghua University - School of Economics and Management and Central University of Finance and Economics (CUFE) - School of Accountancy
Downloads 130
8.

Short Sellers and Long-Run Management Forecasts

Contemporary Accounting Research, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2019-98
Number of pages: 57 Posted: 24 Jun 2019
Working Paper Series
Singapore Management University, Singapore Management University, Tsinghua University and Singapore Management University - School of Accountancy

Multiple version iconThere are 2 versions of this paper

Downloads 103
9.

Common Ownership and Financial Reporting Comparability

Posted: 30 May 2019
Working Paper Series
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and School of Economics and Management, Wuhan University
10.

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

HEC Paris Research Paper No. ACC-2019-1333, Singapore Management University School of Accountancy Research Paper No. 2019-102
Number of pages: 55 Posted: 25 Mar 2019 Last Revised: 14 Aug 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 117
11.

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 19
12.

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 68
13.

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 94
14.

The Effects of Corporate Reputation and Compensation Disclosure on Investor Judgments

2019 Canadian Academic Accounting Association (CAAA) Annual Conference, Singapore Management University School of Accountancy Research Paper No. 2019-103
Number of pages: 34 Posted: 08 Jan 2019 Last Revised: 14 Aug 2019
Working Paper Series
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 32
15.

Examining an Experiential Learning Approach to Prepare Students for the Volatile, Uncertain, Complex and Ambiguous (VUCA) Work Environment

The International Journal of Management Education, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2019-101
Number of pages: 48 Posted: 02 Jan 2019
Accepted Paper Series
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Singapore Management University
Downloads 23
16.

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 45
17.

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 16
18.

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 93
19.

Happy Analysts

29th Annual Conference on Financial Economics & Accounting 2018, Singapore Management University School of Accountancy Research Paper No. 2019-96
Number of pages: 51 Posted: 11 Oct 2018 Last Revised: 14 Aug 2019
Working Paper Series
University of Toronto - Rotman School of Management, Duquesne University - A.J. Palumbo School of Business Administration, Singapore Management University - School of Accountancy and Washington University in St. Louis
Downloads 365
20.

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, Duquesne University - A.J. Palumbo School of Business Administration, University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 36
21.

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
22.

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, Duquesne University - A.J. Palumbo School of Business Administration, University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 204
23.

Shareholder Litigation and Corporate Disclosure: Evidence From Derivative Lawsuits

Journal of Accounting Research, Vol. 56, No. 3, 2018, Columbia Business School Research Paper No. 18-65
Posted: 15 Aug 2018
Accepted Paper Series
Columbia Business School - Accounting, Business Law & Taxation, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy

Multiple version iconThere are 2 versions of this paper

24.

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 141
25.

Tax Planning Diffusion, Real Effects, and Sharing of Benefits

Kenan Institute of Private Enterprise Research Paper No. 18-15, Singapore Management University School of Accountancy Research Paper No. 2019-97
Number of pages: 40 Posted: 02 Aug 2018 Last Revised: 15 Dec 2019
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 275
26.

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 88
27.

Opinion Shopping to Avoid a Going Concern Audit Opinion and Subsequent Audit Quality

Auditing: A Journal of Practice & Theory, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2019-106
Posted: 31 May 2018
Accepted Paper Series
Seoul National University - College of Business Administration, Sejong University - School of Business, Korea National Open University - Department of Finance and Service Business and Singapore Management University - School of Accountancy
28.

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
29.

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

30.

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

Singapore Management University School of Accountancy Research Paper No. 2019-100
Number of pages: 56 Posted: 02 May 2018 Last Revised: 14 Aug 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 172
31.

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
32.

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 125
33.

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 104
34.

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 85
35.

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 90
36.

'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 54
37.

Individual Lawyers, the SEC Revolving Door, and Comment Letters

Singapore Management University School of Accountancy Research Paper No. 2019-99
Number of pages: 62 Posted: 09 Jan 2018 Last Revised: 14 Aug 2019
Working Paper Series
National University of Singapore - Department of Accounting and Singapore Management University
Downloads 189
38.

Beauty and Academic Career

Rotman School of Management Working Paper No. 3092844, Singapore Management University School of Accountancy Research Paper No. 2019-105
Number of pages: 58 Posted: 02 Jan 2018 Last Revised: 14 Aug 2019
Working Paper Series
Singapore Management University - School of Accountancy, University of Toronto - Rotman School of Management and McMaster University - DeGroote School of Business
Downloads 379
39.

Strategic Disclosure and Debt Covenant Violation

Singapore Management University School of Accountancy Research Paper No. 2019-95
Number of pages: 50 Posted: 08 Dec 2017 Last Revised: 01 Oct 2019
Working Paper Series
Columbia Business School - Accounting, Business Law & Taxation, University of Hong Kong - Faculty of Business and Economics - Accounting Area and Singapore Management University - School of Accountancy
Downloads 336
40.

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 Singapore Management University - School of Accountancy

Multiple version iconThere are 2 versions of this paper

Downloads 344
41.

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 Last Revised: 19 Aug 2019
Working Paper Series
Singapore Management University, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 158
42.

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 Nov 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 513
43.

Non-Competes, Career Concerns, and Debt Covenants

Number of pages: 57 Posted: 18 Oct 2017
Working Paper Series
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Fudan University
Downloads 96
44.

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 242
45.

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 386
46.

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 130
47.

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 67
48.

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 156
49.

Auditor Choice and Information Asymmetry: Evidence from International Syndicated Loans

Accounting and Business Research, Forthcoming
Number of pages: 58 Posted: 09 Jun 2017 Last Revised: 15 Aug 2018
Accepted Paper Series
Peking University, University of Hong Kong - Faculty of Business and Economics - Accounting Area and Singapore Management University - School of Accountancy
Downloads 399
50.

Messaging without a Message: Executive Value and Social Media Activity

Number of pages: 57 Posted: 11 May 2017 Last Revised: 30 Jul 2019
Working Paper Series
The University of Queensland, Georgetown University - Department of Accounting and Business Law and Singapore Management University - School of Accountancy
Downloads 220