Hye Sun Chang

Singapore Management University - School of Accountancy

Assistant Professor

60 Stamford Road

Singapore 178900

Singapore

SCHOLARLY PAPERS

3

DOWNLOADS

1,191

SSRN CITATIONS
Rank 38,032

SSRN RANKINGS

Top 38,032

in Total Papers Citations

23

CROSSREF CITATIONS

1

Scholarly Papers (3)

1.

The Implications of Firms’ Derivative Usage on the Frequency and Usefulness of Management Earnings Forecasts

Singapore Management University School of Accountancy Research Paper No. 2021-127, Contemporary Accounting Research, Forthcoming
Number of pages: 53 Posted: 21 Apr 2020 Last Revised: 26 Jun 2023
University of Georgia - J.M. Tull School of Accounting, University of Maryland - Robert H. Smith School of Business, Singapore Management University - School of Accountancy and Lehigh University - Department of Accounting
Downloads 526 (96,046)
Citation 1

Abstract:

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risk management, derivatives, management forecasts, analyst forecasts

Do Analysts Understand the Economic and Reporting Complexities of Derivatives?

Singapore Management University School of Accountancy Research Paper No. 2015-32
Number of pages: 47 Posted: 17 Oct 2014 Last Revised: 14 Sep 2015
Singapore Management University - School of Accountancy, University of Illinois at Urbana-Champaign - Department of Accountancy and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 494 (102,655)
Citation 12

Abstract:

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derivatives, economic complexity, reporting complexity, hedging, sell-side analysts, earnings forecasts

Do Analysts Understand the Economic and Reporting Complexities of Derivatives?

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 23 Jul 2015
Singapore Management University - School of Accountancy, University of Illinois at Urbana-Champaign - Department of Accountancy and University of Illinois at Urbana-Champaign - Department of Accountancy

Abstract:

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derivatives, economic complexity, reporting complexity, hedging, sell-side analysts, earnings forecasts

3.

Regulatory Interventions in Response to Non-Compliance with Mandatory Derivatives Disclosure Rules

Review of Accounting Studies, Forthcoming, SMU Cox School of Business Research Paper No. 21-21, Singapore Management University School of Accountancy Research Paper No. 2022-145
Number of pages: 53 Posted: 28 Dec 2021 Last Revised: 17 Jan 2023
Neil Bhattacharya, Hye Sun Chang and Raluca Chiorean
Southern Methodist University (SMU) - Accounting Department, Singapore Management University - School of Accountancy and Lehigh University - Department of Accounting
Downloads 171 (310,260)

Abstract:

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Mandatory disclosures; derivatives; proprietary costs; agency costs; SEC comment letters