Lin Cheng

The University of Arizona - Eller College of Management

McClelland Hall, Room 301Q

1130 E. Helen Street

Tucson, AZ 85721

United States

  • The University of Arizona - Eller College of Management

SCHOLARLY PAPERS

14

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4,377

TOTAL CITATIONS
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Top 14,772

in Total Papers Citations

104

Scholarly Papers (14)

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1.

Institutional Dual-holders and Corporate Disclosures: A Natural Experiment

Forthcoming in Contemporary Accounting Research, Singapore Management University School of Accountancy Research Paper No. 2025-197
Number of pages: 61 Posted: 10 Apr 2021 Last Revised: 11 Feb 2025
Lin Cheng, Qiang Cheng, Liwei Weng and Mark Yuzhi Yan
The University of Arizona - Eller College of Management, Singapore Management University - School of Accountancy, Northeastern University - Accounting Group and Hong Kong Baptist University
Downloads 835 (62,966)
Citation 1

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institutional investors, dual-holders, corporate disclosures, monitoring, trading

2.

Are Investors Influenced by the Order of Information in Earnings Press Releases?

The Accounting Review, Forthcoming https://doi.org/10.2308/TAR-2017-0478
Number of pages: 53 Posted: 12 Sep 2017 Last Revised: 28 Jul 2020
Lin Cheng, Darren T. Roulstone and Andrew Van Buskirk
The University of Arizona - Eller College of Management, Ohio State University (OSU) - Fisher College of Business and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 552 (107,309)
Citation 7

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earnings release, disclosure, order of information, underreaction

3.

EDGAR Implementation, Unionization, and Strategic Disclosure

Number of pages: 57 Posted: 14 Jul 2022 Last Revised: 08 Jan 2025
Daniel Aobdia, Xuan Wu, Qin Tan and Lin Cheng
Pennsylvania State University - Smeal College of Business, Harbin Institute of Technology, Shenzhen, City University of Hong Kong (CityU) and The University of Arizona - Eller College of Management
Downloads 540 (110,350)

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information processing cost, EDGAR implementation, labor union, proprietary cost of disclosures, strategic disclosures

4.

Are Risk Factor Disclosures Still Relevant? Evidence from Market Reactions to Risk Factor Disclosures Before and After the Financial Crisis

Contemporary Accounting Research, Forthcoming
Number of pages: 58 Posted: 09 Dec 2012 Last Revised: 21 Dec 2017
Anne Beatty, Lin Cheng and Haiwen (Helen) Zhang
Ohio State University (OSU) - Department of Accounting & Management Information Systems, The University of Arizona - Eller College of Management and University of Minnesota
Downloads 531 (112,680)
Citation 42

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Risk factor disclosure; Financial crisis; Litigation risk; Market reaction

5.

Debt Contracting and Changes to the Accounting for Leases: Implications of Accounting Standards Codification 842

Number of pages: 59 Posted: 22 Sep 2022
Lin Cheng, Jacob Jaggi, Mark Yuzhi Yan and Spencer Young
The University of Arizona - Eller College of Management, Washington State University - Department of Accounting, Hong Kong Baptist University and The University of Oklahoma
Downloads 374 (169,945)

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Debt Contracting; Lease Accounting; Accounting Changes; Standard Setting

6.

Nonrecurring Items in Debt Contracts

Contemporary Accounting Research, Forthcoming
Number of pages: 41 Posted: 19 Apr 2015 Last Revised: 22 Nov 2017
Anne Beatty, Lin Cheng and Tzachi Zach
Ohio State University (OSU) - Department of Accounting & Management Information Systems, The University of Arizona - Eller College of Management and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 321 (200,773)
Citation 20

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Nonrecurring items; debt contracting; financial covenants; agency costs; covenant slack

7.

Loan Loss Provisioning and Differences of Opinion

Number of pages: 53 Posted: 19 Oct 2011
Lin Cheng
The University of Arizona - Eller College of Management
Downloads 266 (244,473)
Citation 1

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Rating disagreement, Loan loss provisions, Accounting quality, Rating agency, Banking

8.

Unionization, Product Market Competition, and Strategic Disclosure

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 63 Posted: 15 Jan 2018 Last Revised: 02 Feb 2018
Daniel Aobdia and Lin Cheng
Pennsylvania State University - Smeal College of Business and The University of Arizona - Eller College of Management
Downloads 247 (263,533)
Citation 23

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Disclosure, Information Transfer, Labor Unions, Product Market Competition, Proprietary Costs

9.

Auditor Communication Provisions in Private Loan Agreements: Do They Matter?

Number of pages: 52 Posted: 11 Aug 2019
Lin Cheng, Jacob Jaggi, Paul N. Michas and Jeffrey W. Schatzberg
The University of Arizona - Eller College of Management, Washington State University - Department of Accounting, University of Arizona - Eller College of Management and University of Arizona - Department of Accounting
Downloads 231 (281,305)

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Loan agreements, Auditor communication provisions, Information asymmetry, Auditor litigation risk, Audit fees, Auditor conservatism

10.

Does Restricting Managers’ Discretion through GAAP Impact the Usefulness of Accounting Information in Debt Contracting?

Downloads 223 (291,017)
Citation 3

Does Restricting Managers’ Discretion through GAAP Impact the Usefulness of Accounting Information in Debt Contracting?

Contemporary Accounting Research, Forthcoming
Number of pages: 54 Posted: 16 Jun 2020 Last Revised: 22 Jan 2022
Lin Cheng, Jacob Jaggi and Spencer Young
The University of Arizona - Eller College of Management, Washington State University - Department of Accounting and The University of Oklahoma
Downloads 223 (289,501)
Citation 3

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Accounting standards, managerial discretion, loan contracting, non-GAAP modifications

Does Restricting Managers’ Discretion through GAAP Impact the Usefulness of Accounting Information in Debt Contracting?

Contemporary Accounting Research, Forthcoming
Posted: 12 Mar 2022
Lin Cheng, Jacob Jaggi and Spencer Young
The University of Arizona - Eller College of Management, Washington State University - Department of Accounting and The University of Oklahoma

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accounting standards, managerial discretion, usefulness of accounting information, loan contracting, non-GAAP modifications, cost of debt

11.

Soft Information in Loan Agreements

Journal of Accounting, Auditing and Finance, 2018, Vol. 33(1), 40-71
Number of pages: 46 Posted: 23 Dec 2016 Last Revised: 01 Jun 2018
Zahn Bozanic, Lin Cheng and Tzachi Zach
Florida State University, The University of Arizona - Eller College of Management and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 151 (415,683)
Citation 2

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Soft information, loan agreements, contract language, borrower risk, credit risk, uncertainty

12.

Organized Labor and Audit Fees

Accounting Horizons, Vol. 31, No. 4, 2017
Number of pages: 16 Posted: 19 Mar 2018
Lin Cheng, Santanu Mitra and HakJoon Song
The University of Arizona - Eller College of Management, Wayne State University and California State University, Dominguez Hills
Downloads 106 (544,676)
Citation 5

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unionization rate; labor union; audit fees; information asymmetry; audit quality

13.

Organized Labor and Debt Contracting: Firm-Level Evidence from Collective Bargaining

Accounting Review, Forthcoming
Posted: 04 Aug 2016
Lin Cheng
The University of Arizona - Eller College of Management

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collective bargaining, proprietary costs, debt contracts, information asymmetry, labor unions, private debt

14.

The Commitment Effect versus Information Effect of Disclosure - Evidence from Smaller Reporting Companies

Accounting Review, Vol. 88, No. 4, 2013
Posted: 09 Nov 2009 Last Revised: 03 Aug 2016
Lin Cheng, Scott Liao and Haiwen (Helen) Zhang
The University of Arizona - Eller College of Management, University of Toronto - Rotman School of Management and University of Minnesota

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Disclosure Regulation, Mandatory Disclosure, Commitment