Steve C. Lim

Texas Christian University - M.J. Neeley School of Business

2900 Lubbock Street

Fort Worth, TX 76129

United States

SCHOLARLY PAPERS

26

DOWNLOADS
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Top 8,371

in Total Papers Downloads

10,969

TOTAL CITATIONS
Rank 6,259

SSRN RANKINGS

Top 6,259

in Total Papers Citations

99

Scholarly Papers (26)

1.

Market Evaluation of Off-Balance Sheet Financing: You Can Run But You Can't Hide

Number of pages: 47 Posted: 12 Jan 2004
Steve C. Lim, Steven C. Mann and Vassil T. Mihov
Texas Christian University - M.J. Neeley School of Business, Texas Christian University - M.J. Neeley School of Business and Texas Christian University - M.J. Neeley School of Business
Downloads 3,236 (7,780)
Citation 23

Abstract:

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Operating leases, Off-balance sheet financing, Bond yield, Debt policy

2.

Intangible Assets and Capital Structure

Number of pages: 60 Posted: 25 Oct 2014 Last Revised: 20 Jun 2019
Steve C. Lim, Antonio J. Macias and Thomas Moeller
Texas Christian University - M.J. Neeley School of Business, Baylor University and Texas Christian University - Neeley School of Business
Downloads 1,766 (20,392)
Citation 14

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Capital structure, financial leverage, identifiable intangible assets, purchase price allocation

3.

An Analytical Measure of Market Underreaction to Earnings News

Number of pages: 31 Posted: 15 Mar 2014 Last Revised: 28 Jul 2020
Kee H. Chung, Oliver Kim, Steve C. Lim and Sean Yang
State University of New York at Buffalo - School of Management, University of Maryland, Texas Christian University - M.J. Neeley School of Business and Oregon State University - College of Business
Downloads 839 (59,778)
Citation 2

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Strategic trading, Information asymmetry, Information precision, Liquidity demander, Liquidity provider, Order imbalance, Information content, Price impact

4.

Analysts' Herding Propensity: Theory and Evidence from Earnings Forecasts

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper
Number of pages: 39 Posted: 12 Sep 2006
University of Washington, Texas Christian University - M.J. Neeley School of Business and City University of New York - CUNY Baruch College
Downloads 593 (93,721)
Citation 6

Abstract:

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5.

The Use of Forecast Revision in Reducing Built-In Biases in Mean Analyst Forecasts

Number of pages: 34 Posted: 08 Dec 1998
Oliver Kim, Steve C. Lim and Kenneth W. Shaw
University of Maryland, Texas Christian University - M.J. Neeley School of Business and University of Missouri at Columbia - School of Accountancy
Downloads 576 (97,257)
Citation 2

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6.

Who Herds? Who Doesn'T?

Number of pages: 49 Posted: 21 Nov 2005
University of Washington, Texas Christian University - M.J. Neeley School of Business and City University of New York - CUNY Baruch College
Downloads 561 (100,519)
Citation 2

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herding, analyst forecasts, earnings

7.

Market Recognition of the Accounting Disclosure and Economic Benefits of Operating Leases: Evidence from Borrowing Costs and Credit Ratings

Number of pages: 40 Posted: 19 Apr 2014
Steve C. Lim, Steven C. Mann and Vassil T. Mihov
Texas Christian University - M.J. Neeley School of Business, Texas Christian University - M.J. Neeley School of Business and Texas Christian University - M.J. Neeley School of Business
Downloads 489 (118,898)
Citation 1

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8.

Implications of the Time-Series Increase in the Relative Informativeness of Taxable Income for Future Earnings and Stock Returns

Georgetown McDonough School of Business Research Paper No. 2505739
Number of pages: 57 Posted: 06 Oct 2014 Last Revised: 31 Mar 2019
Sangwan Kim, Allison Koester and Steve C. Lim
University of Massachusetts Boston, Georgetown University - Department of Accounting and Business Law and Texas Christian University - M.J. Neeley School of Business
Downloads 402 (149,937)

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Earnings quality; Earnings growth; Taxable income; Investor learning

9.

The Value Relevance of Earnings and the Prediction of One-Year-Ahead Cash Flows

Number of pages: 29 Posted: 13 Sep 2007
Oliver Kim, Steve C. Lim and Taewoo Park
University of Maryland, Texas Christian University - M.J. Neeley School of Business and Kennesaw State University
Downloads 344 (178,027)

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value relevance of earnings, prediction of one-year-ahead cash flows

10.

Do Operating Leases Expand Credit Capacity? Evidence from Borrowing Costs and Credit Ratings

Journal of Corporate Finance, Forthcoming
Number of pages: 42 Posted: 31 Jan 2014 Last Revised: 11 Oct 2016
Steve C. Lim, Steven C. Mann and Vassil T. Mihov
Texas Christian University - M.J. Neeley School of Business, Texas Christian University - M.J. Neeley School of Business and Texas Christian University - M.J. Neeley School of Business
Downloads 325 (189,822)
Citation 19

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operating lease, off-balance sheet financing, cost of capital, credit capacity

11.

Does Trading Volume Increase or Decrease Prior To Earnings Announcements?

Advances in Quantitative Analysis of Finance and Accounting, Forthcoming
Number of pages: 52 Posted: 19 Jul 2016 Last Revised: 11 Sep 2016
Sangwan Kim and Steve C. Lim
University of Massachusetts Boston and Texas Christian University - M.J. Neeley School of Business
Downloads 302 (204,696)

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Analyst coverage; preemptive disclosures; trading volume; earnings announcements

12.

Are In-Process Research and Development Charges Too Aggressive? Evidence from Acquired Firms' R&D Expenses and Acquirers' Iprd Charges

Number of pages: 30 Posted: 21 Oct 2005
Thomas D. Dowdell, Steve C. Lim and Eric Press
North Dakota State University, Texas Christian University - M.J. Neeley School of Business and Temple University - Department of Accounting
Downloads 288 (215,142)
Citation 1

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13.

Overpayments in Acquisitions, Preannouncement Insider Trading, and Executive Compensation

Number of pages: 35 Posted: 02 Feb 2014 Last Revised: 05 May 2015
Mehmet Akbulut, Cheol Lee and Steve C. Lim
California State University, Fullerton - Department of Finance, Wayne State University and Texas Christian University - M.J. Neeley School of Business
Downloads 273 (227,174)

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Negative externality, Residual goodwill, Mergers and acquisitions, Insider trading, Executive compensation

14.

The Effect of Tax-Related Material Weaknesses in Internal Controls on the Market Valuation of Unrecognized Tax Benefits

Journal of American Taxation Association, Forthcoming
Number of pages: 46 Posted: 31 Jan 2014 Last Revised: 18 Sep 2014
Allison Koester, Steve C. Lim and Robert Vigeland
Georgetown University - Department of Accounting and Business Law, Texas Christian University - M.J. Neeley School of Business and Texas Christian University
Downloads 258 (240,515)
Citation 2

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15.

Using Analysts' Forecasts to Measure Properties of Analysts' Information Environment

The Accounting Review, October 1998, Robert H. Smith School Research Paper No. RHS 143828
Number of pages: 13 Posted: 26 Jan 1999 Last Revised: 29 Dec 2015
Pennsylvania State University, University of Maryland, Texas Christian University - M.J. Neeley School of Business and Georgia State University - Robinson College of Business
Downloads 205 (300,316)
Citation 26

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16.

The Information Content of Disaggregated Accounting Profitability: Operating Activities Versus Financing Activities

Review of Quantitative Finance and Accounting, Forthcoming
Number of pages: 30 Posted: 21 Jun 2013 Last Revised: 28 Jan 2014
Steve C. Lim
Texas Christian University - M.J. Neeley School of Business
Downloads 192 (319,037)

Abstract:

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17.

Debt Covenant Violation and the Value Relevance of Accounting Information

Advances in Financial Planning and Forecasting, 2001
Number of pages: 13 Posted: 02 Oct 2001 Last Revised: 10 Sep 2016
University of Texas at Dallas - Naveen Jindal School of Management, University of Massachusetts Lowell and Texas Christian University - M.J. Neeley School of Business
Downloads 99 (541,944)

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Covenants violation; Value relevance

18.

Diminished Idiosyncrasy as an Explanation for the Temporal Increase in the Earnings' Cash Flows Predictability

Number of pages: 27 Posted: 24 Nov 2009
Steve C. Lim
Texas Christian University - M.J. Neeley School of Business
Downloads 83 (604,695)

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19.

Sales Margin and Margin Capitalization Rates: Linking Marketing Activities to Shareholder Value

Journal of Academy of Marketing Science, 2011
Number of pages: 17 Posted: 12 Sep 2016
Steve C. Lim and Robert Lusch
Texas Christian University - M.J. Neeley School of Business and University of Arizona - Department of Marketing
Downloads 54 (752,033)

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Marketing stratey, Marketing management, Customer value, Accounting and finance

20.

A Resource Orchestration Perspective on "Who Brings What" to M&As: Heterogeneous Market Evaluations of Different Capability Configurations

Number of pages: 54 Posted: 30 Dec 2023
Michael A. Hitt and Steve C. Lim
Texas A&M University - Department of Management and Texas Christian University - M.J. Neeley School of Business
Downloads 42 (835,220)

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Mergers & acquisitionsResource orchestrationTechnology-based capabilitiesMarket-based capabilitiesValue creation

21.

Response to Discussion on 'Differential Levels of Disclosure and the Earnings-Return Association: Evidence from Foreign Registrants in the United States'

The International Journal of Accounting, Vol. 38, pp. 169-172, 2003
Number of pages: 4 Posted: 21 Mar 2012 Last Revised: 02 May 2012
George Mason University - School of Business, Wake Forest University - Schools of Business, Texas Christian University - M.J. Neeley School of Business and Texas Christian University - M.J. Neeley School of Business
Downloads 29 (948,731)

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disclosure, return-earnings

22.

Differential Levels of Disclosure and the Earnings-Return Association: Evidence from Foreign Registrants in the United States

International Journal of Accounting, Vol. 38, No. 2, pp. 117-242, Summer 2003
Number of pages: 18 Posted: 26 Sep 2003 Last Revised: 14 Feb 2023
George Mason University - School of Business, Wake Forest University - Schools of Business, Texas Christian University - M.J. Neeley School of Business and Texas Christian University - M.J. Neeley School of Business
Downloads 13 (1,130,495)
Citation 1

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Disclosure, Earnings response coefficient, Item 17 or Item 18 financial statment rule, SEC form 20-F

23.

Earnings Comparability and Informed Trading

Finance Research Letters, Forthcoming
Posted: 28 Sep 2016 Last Revised: 02 Oct 2016
Sangwan Kim and Steve C. Lim
University of Massachusetts Boston and Texas Christian University - M.J. Neeley School of Business

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earnings comparability, information-based trading, information asymmetry

24.

Market Valuation of Interest-Cost Savings from Debt Refinancing

Journal of Financial Statement Analysis, 1998
Posted: 14 Aug 2001 Last Revised: 29 Jan 2014
UNC Charlotte, City University of New York (CUNY) - Stan Ross Department of Accountancy and Texas Christian University - M.J. Neeley School of Business

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25.

The Usefulness of Industry Segment Information

Posted: 28 Aug 2000 Last Revised: 22 May 2014
Sudipta Basu, Edward B. Douthett and Steve C. Lim
Temple University - Department of Accounting, George Mason University - School of Business and Texas Christian University - M.J. Neeley School of Business

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26.

Analysts' Earnings Forecast Revision Around Industry Member Firms' Earnings Announcement

Posted: 25 May 2000 Last Revised: 29 Jan 2014
Steve C. Lim, Byung T. Ro and Youngin Pyo
Texas Christian University - M.J. Neeley School of Business, Purdue University - Krannert School of Management and Kangwon National University

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