Ayung Tseng

Georgetown University - McDonough School of Business

3700 O Street, NW

Washington, DC 20057

United States

SCHOLARLY PAPERS

6

DOWNLOADS
Rank 35,816

SSRN RANKINGS

Top 35,816

in Total Papers Downloads

1,915

SSRN CITATIONS

2

CROSSREF CITATIONS

6

Scholarly Papers (6)

1.

Blame Attribution and Disclosure Propensity

The Accounting Review, forthcoming
Number of pages: 60 Posted: 25 Jul 2018 Last Revised: 19 Oct 2020
Georgetown University - McDonough School of Business, Georgetown University - McDonough School of Business, Emory University Goizueta Business School and University of Minnesota, Carlson School of Management
Downloads 509 (77,465)
Citation 1

Abstract:

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economic event, voluntary disclosure, blame, litigation risk, firm reputation

2.

Tacit Collusion and Voluntary Disclosure: Theory and Evidence from the U.S. Automotive Industry

Number of pages: 26 Posted: 05 Jun 2015
Jeremy Bertomeu, John Evans, Mei Feng and Ayung Tseng
Washington University in St. Louis - John M. Olin Business School, University of Pittsburgh - Katz Graduate School of Business, University of Pittsburgh - Katz Graduate School of Business and Georgetown University - McDonough School of Business
Downloads 460 (87,608)
Citation 8

Abstract:

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collusion, disclosure, information sharing, antitrust, oligopoly

3.

Using Accounting Earnings and Aggregate Economic Indicators to Estimate Firm-level Systematic Risk

Review of Accounting Studies, forthcoming
Number of pages: 61 Posted: 29 May 2019 Last Revised: 13 Jan 2021
Ray Ball, Gil Sadka and Ayung Tseng
University of Chicago - Booth School of Business, University of Texas at Dallas and Georgetown University - McDonough School of Business
Downloads 436 (93,118)
Citation 1

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asset pricing, earnings beta, demand, supply, systematic risk

4.

Unpatented Innovation and Merger Synergies

Review of Accounting Studies, forthcoming
Number of pages: 56 Posted: 22 Sep 2020 Last Revised: 11 Dec 2020
Indiana University - Kelley School of Business - Department of Accounting, Duke University - Fuqua School of Business, Georgetown University - McDonough School of Business and Maastricht University School of Business and Economics
Downloads 316 (133,322)
Citation 1

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Acquisitions, Mergers, Synergies, Intellectual Property, Intangibles, R&D, Technology, Trade secrets, Innovation, Purchase Price Allocations

5.

The Rising Importance of Aggregate Earnings

Georgetown McDonough School of Business Research Paper No. 4068891
Number of pages: 54 Posted: 08 Apr 2022
Gil Sadka, Ronnie Sadka and Ayung Tseng
University of Texas at Dallas, Boston College - Carroll School of Management and Georgetown University - McDonough School of Business
Downloads 105 (347,200)

Abstract:

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firm-specific idiosyncratic earnings, systematic aggregate earnings, firm stock returns, earnings response coefficient, firm-level time-series regression, production network, input-output

6.

The Effects of ASC 606 on Revenue Recognition

Georgetown McDonough School of Business Research Paper No. 4084006
Number of pages: 60 Posted: 27 Apr 2022
Waqar Ali and Ayung Tseng
INSEAD - Accounting and Control Area and Georgetown University - McDonough School of Business
Downloads 89 (385,716)

Abstract:

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revenue recognition, external factor, industry fluctuations, ASC 606, ASU 2014-09, ASU 2015-14, IFRS 15, sales contracts with customers