Lin Cheng

The University of Arizona - Eller College of Management

McClelland Hall, Room 301Q

1130 E. Helen Street

Tucson, AZ 85721

United States

SCHOLARLY PAPERS

12

DOWNLOADS
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2,176

SSRN CITATIONS
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SSRN RANKINGS

Top 29,024

in Total Papers Citations

16

CROSSREF CITATIONS

14

Scholarly Papers (12)

1.

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 Zhang
Ohio State University (OSU) - Department of Accounting & Management Information Systems, The University of Arizona - Eller College of Management and University of Minnesota
Downloads 442 (91,633)
Citation 6

Abstract:

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

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
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 401 (102,517)
Citation 2

Abstract:

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earnings release, disclosure, order of information, underreaction

3.

Institutional Dual-Holders and Corporate Disclosures: A Natural Experiment

Number of pages: 50 Posted: 10 Apr 2021
The University of Arizona - Eller College of Management, Singapore Management University - School of Accountancy, The Hong Kong Polytechnic University and The University of Arizona
Downloads 266 (159,295)

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

4.

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 260 (162,966)
Citation 11

Abstract:

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

5.

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 219 (192,213)
Citation 1

Abstract:

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

6.

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 185 (223,935)
Citation 5

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

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 133 (294,386)

Abstract:

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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

Abstract:

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

8.

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 115 (326,055)

Abstract:

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

9.

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

Number of pages: 52 Posted: 11 Aug 2019
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 104 (349,264)
Citation 2

Abstract:

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

10.

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 51 (514,289)
Citation 2

Abstract:

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

11.

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

12.

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 Zhang
The University of Arizona - Eller College of Management, University of Toronto - Rotman School of Management and University of Minnesota

Abstract:

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Disclosure Regulation, Mandatory Disclosure, Commitment