Alvis K. Lo

Boston College

Carroll School of Management, Fulton 542

140 Commonwealth Ave.

Chestnut Hill, MA 02467

United States

SCHOLARLY PAPERS

11

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SSRN CITATIONS
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Top 9,170

in Total Papers Citations

155

CROSSREF CITATIONS

28

Scholarly Papers (11)

Accounting Restatements and External Financing Choices

Contemporary Accounting Research 30 (2): 750-779, Summer 2013
Number of pages: 45 Posted: 10 Jan 2009 Last Revised: 05 Mar 2014
Xia Chen, Qiang Cheng and Alvis K. Lo
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Boston College
Downloads 491 (107,743)
Citation 11

Abstract:

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restatements, external financing, financial constraint

The Consequences of Aggressive Financial Reporting: The Case of External Financing*

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 56 Posted: 03 Sep 2009
Xia Chen, Qiang Cheng and Alvis K. Lo
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Boston College
Downloads 490 (108,005)
Citation 4

Abstract:

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earnings restatements, external financing, financial constraint

CEO Contractual Protection and Managerial Short-Termism

Singapore Management University School of Accountancy Research Paper No. 2014-18
Number of pages: 67 Posted: 06 Sep 2012 Last Revised: 19 Jul 2014
Xia Chen, Qiang Cheng, Alvis K. Lo and Xin Wang
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, Boston College and The University of Hong Kong
Downloads 486 (109,032)
Citation 11

Abstract:

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employment agreement, severance pay agreement, managerial short-termism

CEO Contractual Protection and Managerial Short-Termism

The Accounting Review, September 2015, Forthcoming
Number of pages: 60 Posted: 31 Jan 2015
Xia Chen, Qiang Cheng, Alvis K. Lo and Xin Wang
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, Boston College and The University of Hong Kong
Downloads 370 (149,932)
Citation 2

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Employment agreement; Severance pay agreement; Managerial short-termism

Is the Decline in the Information Content of Earnings Following Restatements Short-Lived?

Singapore Management University School of Accountancy Research Paper
Number of pages: 55 Posted: 02 May 2013 Last Revised: 28 May 2013
Xia Chen, Qiang Cheng and Alvis K. Lo
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Boston College
Downloads 415 (131,525)
Citation 1

Abstract:

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accounting restatements, information content of earnings, accounting irregularities

Is the Decline in the Information Content of Earnings Following Restatements Short-Lived?

The Accounting Review 89 (1): 177-207, January 2014
Number of pages: 52 Posted: 21 Aug 2013 Last Revised: 05 Mar 2014
Xia Chen, Qiang Cheng and Alvis K. Lo
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Boston College
Downloads 310 (181,577)
Citation 18

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accounting restatements, information content of earnings, accounting irregularities

4.

Bank Lending Standards and Borrower Accounting Conservatism

Columbia Business School Research Paper No. 17-95
Number of pages: 59 Posted: 19 Sep 2017 Last Revised: 13 Mar 2018
Urooj Khan and Alvis K. Lo
University of Texas at Austin - Red McCombs School of Business and Boston College
Downloads 308 (183,999)
Citation 5

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Bank Lending Standards, Conservatism, Debt Contracting, Bank Monitoring, Financial Crises

5.

Accounting Credibility and Liquidity Constraints: Evidence from Reactions of Small Banks to Monetary Tightening

Accounting Review, Forthcoming
Number of pages: 51 Posted: 12 Sep 2014
Alvis K. Lo
Boston College
Downloads 223 (254,228)
Citation 6

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external audits, accounting credibility, external financing, investment, banks

Do Declines in Bank Health Affect Borrowers’ Voluntary Disclosures? Evidence from International Propagation of Banking Shocks

Number of pages: 50 Posted: 10 Oct 2013 Last Revised: 16 Nov 2013
Alvis K. Lo
Boston College
Downloads 176 (314,829)
Citation 16

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Voluntary disclosures, borrowers, banks, relationship lending, financial crises

Do Declines in Bank Health Affect Borrowers’ Voluntary Disclosures? Evidence from International Propagation of Banking Shocks

Journal of Accounting Research, Vol. 52, No. 2, 2014
Posted: 05 Mar 2014
Alvis K. Lo
Boston College

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Voluntary disclosures, borrowers, banks, relationship lending, financial crises

7.

Do Opinions on Financial Misstatement Firms Affect Analysts’ Reputation with Investors? Evidence from Reputational Spillovers

Number of pages: 48 Posted: 01 Mar 2016
Lian Fen Lee and Alvis K. Lo
Boston College - Carroll School of Management and Boston College
Downloads 138 (385,617)
Citation 5

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analyst reputation; financial misstatement; reputational spillover

8.

CEO Contractual Protection and Debt Contracting

Journal of Business Finance & Accounting, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2023-155
Number of pages: 71 Posted: 08 Dec 2022
Xia Chen, Qiang Cheng, Alvis K. Lo and Xin Wang
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, Boston College and The University of Hong Kong
Downloads 83 (551,107)

Abstract:

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CEO employment agreement, CEO severance pay agreement, debt contracting

9.

Corporate ESG Misconduct and Household Participation in the Stock Market

Posted: 28 Feb 2024
Yang Cao, Ki-Soon Choi, Lian Fen Lee and Alvis K. Lo
Boston College - Carroll School of Management, Boston College - Carroll School of Management, Boston College - Carroll School of Management and Boston College

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ESG misconduct; Stock market participation; Households

10.

Accounting Frauds and Investor Reactions Worldwide

Posted: 15 Nov 2022 Last Revised: 29 Jun 2023
Suffolk University, Boston College, Boston College - Carroll School of Management and Boston College

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frauds; accounting concerns; global transmission; wake-up call hypothesis; event study.

11.

Do Opinions on Financial Misstatement Firms Affect Analysts' Reputation with Investors? Evidence from Reputational Spillovers

Journal of Accounting Research, Volume 54, Issue 4, Pages 1111–1148, September 2016
Posted: 26 Apr 2017
Lian Fen Lee and Alvis K. Lo
Boston College - Carroll School of Management and Boston College

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Analyst Reputation; Financial Misstatement; Reputational Spillover