Luo Zuo

National University of Singapore

Provost’s Chair Professor of Accounting and Finance

National University of Singapore (NUS) - Sustainable & Green Finance Institute (SGFIN)

Research Affiliate

Singapore

  • National University of Singapore

  • National University of Singapore (NUS) - Sustainable & Green Finance Institute (SGFIN)

SCHOLARLY PAPERS

32

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1,166

CROSSREF CITATIONS

179

Scholarly Papers (32)

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1.

The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis

Downloads 4,067 ( 5,131)
Citation 40

The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis

Journal of Business Finance and Accounting, Forthcoming
Number of pages: 45 Posted: 01 Nov 2011 Last Revised: 04 Jul 2016
Karthik Balakrishnan, Ross L. Watts and Luo Zuo
Rice University - Jesse H. Jones Graduate School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and National University of Singapore
Downloads 3,609 (6,133)
Citation 14

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Accounting Conservatism; Investment; Information Frictions; Financing Constraints; Crisis

The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis

Journal of Business Finance and Accounting, Vol. 43, No. 5-6, 2016
Number of pages: 45 Posted: 06 Jul 2016 Last Revised: 27 Jul 2016
Karthik Balakrishnan, Ross L. Watts and Luo Zuo
Rice University - Jesse H. Jones Graduate School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and National University of Singapore
Downloads 458 (121,597)
Citation 9

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Accounting Conservatism; Investment; Information Frictions; Financing Constraints; Crisis

2.

The Economics of Accounting

Oxford University Press, Forthcoming
Number of pages: 44 Posted: 06 May 2018 Last Revised: 22 Jun 2024
Richard M. Frankel, S.P. Kothari and Luo Zuo
Washington University in Saint Louis - Olin Business School, Massachusetts Institute of Technology (MIT) - Sloan School of Management and National University of Singapore
Downloads 4,052 (5,164)
Citation 1

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Accounting, stewardship, valuation, information asymmetry, earnings, stock price, shareholder value, efficiency, stakeholder

3.

Do Major Corporate Customers Deter Corporate Misconduct?

Number of pages: 45 Posted: 06 Jan 2021 Last Revised: 01 Sep 2024
Jie Chen, Xunhua Su, Xuan Tian, Bin Xu and Luo Zuo
Leeds University Business School, University of Leeds, NHH Norwegian School of Economics, Tsinghua University - PBC School of Finance, University of Leeds and National University of Singapore
Downloads 1,549 (23,788)
Citation 2

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Corporate misconduct, major customer, supplier misconduct risk, ESG, sustainability.

4.

Asymmetric Cost Behavior and Dividend Policy

Downloads 1,381 (28,200)

Asymmetric Cost Behavior and Dividend Policy

Journal of Accounting Research, Forthcoming
Number of pages: 58 Posted: 17 Jan 2016 Last Revised: 27 Jul 2020
Jie He, Xuan Tian, Huan Yang and Luo Zuo
University of Georgia - Department of Finance, Tsinghua University - PBC School of Finance, University of Massachusetts Amherst - Department of Finance and National University of Singapore
Downloads 1,381 (27,723)
Citation 35

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Asymmetric cost behavior; cost stickiness; dividend payouts; resource adjustment cost

Asymmetric Cost Behavior and Dividend Policy

Journal of Accounting Research, Volume 58, Issue 4, September 2020
Posted: 02 Dec 2020
Jie He, Xuan Tian, Huan Yang and Luo Zuo
University of Georgia - Department of Finance, Tsinghua University - PBC School of Finance, University of Massachusetts Amherst - Department of Finance and National University of Singapore

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Asymmetric cost behavior; cost stickiness; dividend payouts; resource adjustment cost

5.

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

Downloads 1,321 (30,143)
Citation 83

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

Journal of Accounting Research, Forthcoming
Number of pages: 72 Posted: 20 Dec 2015 Last Revised: 01 Jan 2017
Alexander Ljungqvist, Alexander Ljungqvist, Liandong Zhang and Luo Zuo
Centre for Economic Policy Research (CEPR)Swedish House of Finance, Singapore Management University - School of Accountancy and National University of Singapore
Downloads 1,021 (42,934)
Citation 82

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Risk taking, corporate taxes

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
Alexander Ljungqvist, Alexander Ljungqvist, Liandong Zhang and Luo Zuo
Centre for Economic Policy Research (CEPR)Swedish House of Finance, Singapore Management University - School of Accountancy and National University of Singapore
Downloads 231 (254,406)

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Risk taking, corporate taxes

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

NBER Working Paper No. w21834
Number of pages: 72 Posted: 04 Jan 2016 Last Revised: 27 Feb 2023
Alexander Ljungqvist, Alexander Ljungqvist, Liandong Zhang and Luo Zuo
Centre for Economic Policy Research (CEPR)Swedish House of Finance, Singapore Management University - School of Accountancy and National University of Singapore
Downloads 69 (646,415)
Citation 3

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

Journal of Accounting Research, Vol. 55, No. 3, 2017
Posted: 18 Oct 2017
Alexander Ljungqvist, Alexander Ljungqvist, Liandong Zhang and Luo Zuo
Centre for Economic Policy Research (CEPR)Swedish House of Finance, Singapore Management University - School of Accountancy and National University of Singapore

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risk taking; corporate taxes

6.

The Real Effects of Modern Information Technologies: Evidence from the EDGAR Implementation

Downloads 1,285 (31,383)
Citation 34

The Real Effects of Modern Information Technologies: Evidence from the EDGAR Implementation

Journal of Accounting Research, Forthcoming
Number of pages: 57 Posted: 07 Jul 2020 Last Revised: 04 Jun 2023
Itay Goldstein, Shijie Yang and Luo Zuo
University of Pennsylvania - The Wharton School - Finance Department, Southern University of Science and Technology and National University of Singapore
Downloads 852 (55,211)

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Corporate Investment, Information Technologies, EDGAR, Equity Financing, Managerial Incentives.

The Real Effects of Modern Information Technologies: Evidence from the Edgar Implementation

NBER Working Paper No. w27529
Number of pages: 58 Posted: 14 Jul 2020 Last Revised: 18 Jul 2023
Itay Goldstein, Shijie Yang and Luo Zuo
University of Pennsylvania - The Wharton School - Finance Department, Southern University of Science and Technology and National University of Singapore
Downloads 433 (129,938)
Citation 32

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7.

The Role of Accounting Conservatism in the Equity Market: Evidence from Seasoned Equity Offerings

The Accounting Review, Forthcoming
Number of pages: 47 Posted: 04 Nov 2012 Last Revised: 08 Jan 2015
Yongtae Kim, Siqi Li, Carrie H. Pan and Luo Zuo
Santa Clara University - Leavey School of Business, Santa Clara University, Santa Clara University - Department of Finance and National University of Singapore
Downloads 1,162 (36,207)
Citation 33

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accounting conservatism, seasoned equity offerings, announcement returns

8.

Disclosure Regulation: Past, Present, and Future

Handbook of Financial Decision Making, Forthcoming
Number of pages: 32 Posted: 10 Jun 2022 Last Revised: 05 Apr 2024
S.P. Kothari, Liandong Zhang and Luo Zuo
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Singapore Management University - School of Accountancy and National University of Singapore
Downloads 1,134 (37,471)
Citation 3

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Regulation, corporate disclosure, financial reporting, capital market, political economy, information asymmetry

9.

Long-Term Impact of Economic Conditions on Auditors’ Judgment

Downloads 1,124 (37,948)
Citation 38

Long-Term Impact of Economic Conditions on Auditors’ Judgment

The Accounting Review, Forthcoming
Number of pages: 54 Posted: 05 Jan 2017 Last Revised: 03 Oct 2018
Xianjie He, S.P. Kothari, Tusheng Xiao and Luo Zuo
Shanghai University of Finance and Economics - School of Accountancy, Massachusetts Institute of Technology (MIT) - Sloan School of Management, Central University of Finance and Economics and National University of Singapore
Downloads 881 (52,705)
Citation 4

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economic condition; audit adjustment; imprinting

Long-Term Impact of Economic Conditions on Auditors’ Judgment

The Accounting Review, Forthcoming
Number of pages: 54 Posted: 21 Feb 2018 Last Revised: 03 Oct 2018
Xianjie He, S.P. Kothari, Tusheng Xiao and Luo Zuo
Shanghai University of Finance and Economics - School of Accountancy, Massachusetts Institute of Technology (MIT) - Sloan School of Management, Central University of Finance and Economics and National University of Singapore
Downloads 243 (242,096)
Citation 12

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economic condition; audit adjustment; imprinting

10.

Industry-Specific Knowledge Transfer in Audit Firms: Evidence from Audit Firm Mergers in China

The Accounting Review, Forthcoming
Number of pages: 68 Posted: 08 Aug 2018 Last Revised: 28 Jun 2021
Xianjie He, S.P. Kothari, Tusheng Xiao and Luo Zuo
Shanghai University of Finance and Economics - School of Accountancy, Massachusetts Institute of Technology (MIT) - Sloan School of Management, Central University of Finance and Economics and National University of Singapore
Downloads 1,104 (39,174)
Citation 18

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Knowledge Transfer, Audit Firm Merger, Industry Expertise, Audit Quality, China

11.

Shaped by Booms and Busts: How the Economy Impacts CEO Careers and Management Styles

Downloads 1,097 (39,380)
Citation 120

Shaped by Booms and Busts: How the Economy Impacts CEO Careers and Management Styles

Review of Financial Studies, Forthcoming
Number of pages: 49 Posted: 07 Nov 2011 Last Revised: 01 Feb 2017
Antoinette Schoar and Luo Zuo
Massachusetts Institute of Technology (MIT) - Sloan School of Management and National University of Singapore
Downloads 625 (82,731)
Citation 4

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Recession, Career Path, Management Style, Executive Labor Market

Shaped by Booms and Busts: How the Economy Impacts CEO Careers and Management Styles

Review of Financial Studies, Forthcoming
Number of pages: 49 Posted: 06 Aug 2016 Last Revised: 01 Feb 2017
Antoinette Schoar and Luo Zuo
Massachusetts Institute of Technology (MIT) - Sloan School of Management and National University of Singapore
Downloads 403 (141,334)
Citation 1

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Recession, Career Path, Management Style, Executive Labor Market

Shaped by Booms and Busts: How the Economy Impacts CEO Careers and Management Styles

NBER Working Paper No. w17590
Number of pages: 50 Posted: 15 Nov 2011 Last Revised: 26 Jul 2023
Antoinette Schoar and Luo Zuo
Massachusetts Institute of Technology (MIT) - Sloan School of Management and National University of Singapore
Downloads 69 (646,415)
Citation 35

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12.

Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers

Downloads 1,093 (39,571)

Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers

Contemporary Accounting Research, Forthcoming
Number of pages: 112 Posted: 15 Sep 2021 Last Revised: 09 Nov 2021
Michelle Hanlon, Kelvin Yeung and Luo Zuo
Massachusetts Institute of Technology (MIT) - Sloan School of Management, City University of Hong Kong (CityU) - College of Business and National University of Singapore
Downloads 1,093 (38,964)
Citation 37

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Accounting, behavioral economics, individual decision makers, Homo economicus, Homo sapiens, informal institutions.

Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers

Contemporary Accounting Research, Forthcoming
Posted: 18 Oct 2021
Michelle Hanlon, Kelvin Yeung and Luo Zuo
Massachusetts Institute of Technology (MIT) - Sloan School of Management, City University of Hong Kong (CityU) - College of Business and National University of Singapore

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Accounting, behavioral economics, individual decision makers, Homo economicus, Homo sapiens, informal institutions

13.

Financial Reporting Frequency and Corporate Innovation

Journal of Law and Economics, Forthcoming
Number of pages: 47 Posted: 02 Aug 2019 Last Revised: 18 Sep 2020
Renhui Fu, Arthur G. Kraft, Xuan Tian, Huai Zhang and Luo Zuo
Shanghai Jiao Tong University (SJTU) - Antai College of Economics and Management, City University London - Cass Business School, Tsinghua University - PBC School of Finance, Nanyang Business School, Nanyang Technological University and National University of Singapore
Downloads 796 (61,466)
Citation 4

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regulation, reporting frequency, innovation, managerial myopia, externality

14.

Top Management Team Power in China: Measurement and Validation

Management Science, Forthcoming
Number of pages: 73 Posted: 03 Jul 2018 Last Revised: 12 Oct 2020
Bin Ke, Xinshu Mao, Bin Wang and Luo Zuo
National University of Singapore, Beijing Technology and Business University, Beijing Technology and Business University and National University of Singapore
Downloads 744 (67,157)

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power, top management team, executive compensation, nonmarket institutional force, China

15.

The Power Behind the Pen: Institutional Investors’ Influence on Media during Corporate Litigation

Number of pages: 73 Posted: 21 May 2020 Last Revised: 11 Dec 2023
Jie He, Han Xia, Yabo Zhao and Luo Zuo
University of Georgia - Department of Finance, University of Texas at Dallas - Naveen Jindal School of Management, The Chinese University of Hong Kong, Shenzhen and National University of Singapore
Downloads 685 (74,710)
Citation 2

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Institutional investors, media incentives, media tone, corporate litigation

16.

Do Shared Auditors Facilitate Follow-on Innovation?

Number of pages: 52 Posted: 06 May 2022 Last Revised: 06 Aug 2024
Xuan Tian, Jiawen Yan and Luo Zuo
Tsinghua University - PBC School of Finance, Cornell University - Samuel Curtis Johnson Graduate School of Management and National University of Singapore
Downloads 606 (87,092)
Citation 2

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Shared Auditor, Patent Citation, Innovation

17.

Does the Market Value CEO Styles?

American Economic Review, Vol. 106, No. 5, 2016
Number of pages: 8 Posted: 17 May 2016
Antoinette Schoar and Luo Zuo
Massachusetts Institute of Technology (MIT) - Sloan School of Management and National University of Singapore
Downloads 588 (90,594)
Citation 3

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CEO Turnover, Announcement Return, Management Style, Recession, Executive Labor Market

18.

Customer-Supplier Relationships and Corporate Tax Avoidance

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 46 Posted: 24 Oct 2016
Ling Cen, Edward L. Maydew, Liandong Zhang and Luo Zuo
The Chinese University of Hong Kong, University of North Carolina at Chapel Hill, Singapore Management University - School of Accountancy and National University of Singapore
Downloads 569 (94,395)
Citation 111

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tax avoidance, customers, suppliers, industrial organization, supply chain

19.

Auditor Industry Range and Audit Quality

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 58 Posted: 10 Jun 2022 Last Revised: 29 Dec 2023
Simon Dekeyser, Xianjie He, Tusheng Xiao and Luo Zuo
KU Leuven - Department of Accountancy, Finance and Insurance (AFI), Shanghai University of Finance and Economics - School of Accountancy, Central University of Finance and Economics and National University of Singapore
Downloads 562 (95,872)
Citation 4

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Industry Range, Audit Quality, Audit Adjustment, Experience, Cognitive Entrenchment.

20.

Understanding Practice and Institutions: A Historical Perspective

Downloads 493 (112,604)
Citation 3

Understanding Practice and Institutions: A Historical Perspective

Number of pages: 36 Posted: 16 Jun 2016 Last Revised: 04 Jul 2016
Ross L. Watts and Luo Zuo
Massachusetts Institute of Technology (MIT) - Sloan School of Management and National University of Singapore
Downloads 493 (111,313)
Citation 3

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stewardship; conservatism; prudence; market forces; political forces

Understanding Practice and Institutions: A Historical Perspective

Accounting Horizons, Vol. 30, No. 3, 2016
Posted: 30 Jul 2016
Ross L. Watts and Luo Zuo
Massachusetts Institute of Technology (MIT) - Sloan School of Management and National University of Singapore

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stewardship; conservatism; prudence; market forces; political forces

21.

How Does the Economy Shape the Financial Advisory Profession?

Management Science, Forthcoming
Number of pages: 46 Posted: 06 Nov 2019 Last Revised: 27 Aug 2020
Kelvin Law and Luo Zuo
Nanyang Business School, Nanyang Technological University and National University of Singapore
Downloads 482 (115,673)
Citation 5

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financial advisor, recession, misconduct, selection, imprinting

22.

Does Algorithmic Trading Affect Forced CEO Turnover?

Number of pages: 51 Posted: 13 Sep 2022 Last Revised: 25 Sep 2024
Jaewoo Kim, Jun Oh, Hojun Seo and Luo Zuo
University of Oregon - Department of Accounting, Mitchell E. Daniels, Jr School of Business, Purdue University, Purdue University and National University of Singapore
Downloads 466 (120,475)

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Algorithmic trading, stock returns, CEO turnover, directors, learning, market feedback

23.

A Global Equilibrium Asset Pricing Model with Home Preference

Downloads 455 (123,869)
Citation 22

A Global Equilibrium Asset Pricing Model with Home Preference

Number of pages: 38 Posted: 06 Mar 2011 Last Revised: 08 Nov 2011
Bruno Solnik and Luo Zuo
Hong Kong University of Science & Technology (HKUST) - Department of Finance and National University of Singapore
Downloads 397 (143,820)
Citation 44

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International Asset Pricing, Home Bias, Familiarity, Regret

A Global Equilibrium Asset Pricing Model with Home Preference

Management Science, Vol. 58, No. 2, 2012
Number of pages: 4 Posted: 26 Mar 2016 Last Revised: 09 Jun 2017
Bruno Solnik and Luo Zuo
Hong Kong University of Science & Technology (HKUST) - Department of Finance and National University of Singapore
Downloads 58 (706,758)

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International Asset Pricing, Home Bias, Familiarity, Regret

24.

The Effect of Managers on Systematic Risk

Downloads 448 (126,143)
Citation 4

The Effect of Managers on Systematic Risk

Management Science, Forthcoming
Number of pages: 79 Posted: 07 Jul 2020 Last Revised: 07 Jul 2022
Antoinette Schoar, Kelvin Yeung and Luo Zuo
Massachusetts Institute of Technology (MIT) - Sloan School of Management, City University of Hong Kong (CityU) - College of Business and National University of Singapore
Downloads 416 (136,161)

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Manager Fixed Effects, Systematic Risk, Managerial Style.

The Effect of Managers on Systematic Risk

NBER Working Paper No. w27487
Number of pages: 80 Posted: 10 Aug 2020 Last Revised: 08 Feb 2023
Antoinette Schoar, Kelvin Yeung and Luo Zuo
Massachusetts Institute of Technology (MIT) - Sloan School of Management, City University of Hong Kong (CityU) - College of Business and National University of Singapore
Downloads 32 (897,879)
Citation 1

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25.

Rocking the Boat: How Relative Performance Evaluation Affects Corporate Risk Taking

Journal of Accounting & Economics (JAE), Forthcoming, Nanyang Business School Research Paper No. 20-08
Number of pages: 51 Posted: 28 May 2020 Last Revised: 24 Jun 2021
Truc (Peter) Do, Huai Zhang and Luo Zuo
University of Queensland - Faculty of Business, Economics and Law, Nanyang Business School, Nanyang Technological University and National University of Singapore
Downloads 426 (133,747)
Citation 16

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Relative performance evaluation, tournament incentives, interim performance, risk taking.

26.

The Informational Feedback Effect of Stock Prices on Management Forecasts

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 49 Posted: 11 Mar 2016 Last Revised: 04 Apr 2016
Luo Zuo
National University of Singapore
Downloads 364 (159,907)
Citation 38

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Learning from Prices, Private Information, Probability of Informed Trading, Mutual Fund Redemptions, Management Forecasts, Corporate Disclosure

27.

Reporting Technologies and Textual Readability: Evidence from the XBRL Mandate

Information Systems Research, Forthcoming, HEC Paris Research Paper No. MOSI-2021-1422
Number of pages: 50 Posted: 06 Apr 2021 Last Revised: 23 Apr 2021
Xitong Li, Hongwei (Harry) Zhu and Luo Zuo
HEC Paris - Information Systems and Operations Management, University of Massachusetts Lowell and National University of Singapore
Downloads 342 (171,591)
Citation 7

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XBRL, reporting technologies, readability, limited attention, difference-in-differences

28.

Relative Optimism and the Home Bias Puzzle

Review of Finance, Forthcoming
Number of pages: 45 Posted: 21 Feb 2014 Last Revised: 07 May 2016
Bruno Solnik and Luo Zuo
Hong Kong University of Science & Technology (HKUST) - Department of Finance and National University of Singapore
Downloads 255 (231,996)
Citation 11

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Expectations, Relative Optimism, Familiarity, Home Bias

29.

Public Concern about Immigration and Customer Complaints against Minority Financial Advisors

Management Science, Forthcoming, Nanyang Business School Research Paper No. 21-33
Number of pages: 49 Posted: 10 Sep 2021 Last Revised: 02 Sep 2022
Kelvin Law and Luo Zuo
Nanyang Business School, Nanyang Technological University and National University of Singapore
Downloads 225 (262,001)
Citation 7

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Immigration concern, minority advisor, customer complaint.

30.

Does Segment Disclosure Constrain Corporate Pollution?

Number of pages: 52 Posted: 07 May 2024
Chenxing Jing, Bin Xu and Luo Zuo
University of International Business and Economics, University of Leeds and National University of Singapore
Downloads 197 (296,220)

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Segment Disclosure, Corporate Pollution, Materiality, Monitoring

31.

Accounting for Goodwill in China: A Case Study of Two-Step Acquisitions

China Journal of Accounting Studies, Forthcoming
Number of pages: 38 Posted: 23 Feb 2023 Last Revised: 08 May 2023
Ceng Zeng, Weiguo Zhang and Luo Zuo
Shanghai University of Finance and Economics, Shanghai University of Finance and Economics and National University of Singapore
Downloads 189 (307,644)

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Accounting standard, goodwill, two-step acquisition, China

32.

The Economics of Auditing in China

Research Handbook on Corporate Governance in China, Forthcoming
Number of pages: 33 Posted: 30 Nov 2023 Last Revised: 25 Mar 2024
Yupeng Lin, Rui SHI, Yannis Yuan and Luo Zuo
National University of Singapore (NUS) - Sustainable & Green Finance Institute (SGFIN), National University of Singapore - NUS Business School, National University of Singapore (NUS) and National University of Singapore
Downloads 172 (334,590)

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Auditing, Auditor, China, Institution, Institutional/Cognitive Approach, New Institutional Economics.