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

9

DOWNLOADS
Rank 35,286

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Top 35,286

in Total Papers Downloads

1,217

CITATIONS

1

Scholarly Papers (9)

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 363 (79,540)

Abstract:

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

2.

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) - Fisher College of Business
Downloads 226 (132,093)

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

3.

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 201 (147,648)
Citation 1

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

4.

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

Number of pages: 44 Posted: 12 Sep 2017
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 180 (163,351)

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earnings release, disclosure, order of information, underreaction

5.

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
Northwestern University - Kellogg School of Management and The University of Arizona - Eller College of Management
Downloads 124 (222,355)

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

6.

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
Ohio State University (OSU) - Fisher College of Business, The University of Arizona - Eller College of Management and Ohio State University (OSU) - Fisher College of Business
Downloads 96 (266,377)

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

7.

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 27 (471,349)

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

8.

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

9.

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