John S. Hughes

University of California at Los Angeles

Professor

D410 Anderson Complex

Los Angeles, CA 90095-1481

United States

  • University of California at Los Angeles

    • Email
    • Tel: 310-794-9553
    • Fax: 310-267-2193
SCHOLARLY PAPERS

27

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13,755

SSRN CITATIONS
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Top 5,782

in Total Papers Citations

93

CROSSREF CITATIONS

109

Scholarly Papers (27)

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1.

Overconfidence, Under-Reaction, and Warren Buffett’s Investments

Number of pages: 39 Posted: 05 Jul 2010 Last Revised: 19 Jul 2010
John S. Hughes, Jing Liu and Mingshan Zhang
University of California at Los Angeles, The Cheung Kong Graduate School of Business and Hong Kong University of Science & Technology (HKUST)
Downloads 3,342 (3,386)
Citation 2

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Warren Buffett, Behavioral Finance, Under-reaction, Analyst, Institutional Investors, Insiders

2.

Earnings Quality, Insider Trading, and Cost of Capital

Downloads 1,924 ( 8,565)
Citation 73

Earnings Quality, Insider Trading, and Cost of Capital

14th Annual Conference on Financial Economics and Accounting (FEA)
Number of pages: 36 Posted: 06 Jul 2004
David Aboody, John S. Hughes and Jing Liu
University of California, Los Angeles (UCLA) - Accounting Area, University of California at Los Angeles and The Cheung Kong Graduate School of Business
Downloads 1,924 (8,452)
Citation 9

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3.

Measuring Value Relevance in a (Possibly) Inefficient Market

Number of pages: 36 Posted: 10 Oct 2000
David Aboody, John S. Hughes and Jing Liu
University of California, Los Angeles (UCLA) - Accounting Area, University of California at Los Angeles and The Cheung Kong Graduate School of Business
Downloads 1,109 (20,378)
Citation 5

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4.

Information, Diversification, and Cost of Capital

AFA 2006 Boston Meetings Paper
Number of pages: 54 Posted: 07 Feb 2005
John S. Hughes, Jing Liu and Jun Liu
University of California at Los Angeles, The Cheung Kong Graduate School of Business and University of California, San Diego (UCSD) - Rady School of Management
Downloads 1,085 (21,065)
Citation 25

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information, diversification, cost of capital

5.

Disclosure Requirements and Stock Exchange Listing Choice in an International Context

Downloads 1,079 ( 21,243)

Disclosure Requirements and Stock Exchange Listing Choice in an International Context

Number of pages: 40 Posted: 11 Nov 1997
Steven J. Huddart, Markus K. Brunnermeier and John S. Hughes
Pennsylvania State University, University Park - Department of Accounting, Princeton University - Department of Economics and University of California at Los Angeles
Downloads 1,079 (20,856)
Citation 18

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Disclosure Requirements and Stock Exchange Listing Choice in an International Context

Journal of Accounting and Economics, Vol. 26, Nos. 1-3, 1998
Posted: 10 Feb 1999
Steven J. Huddart, Markus K. Brunnermeier and John S. Hughes
Pennsylvania State University, University Park - Department of Accounting, Princeton University - Department of Economics and University of California at Los Angeles

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6.

Public Disclosure and Dissimulation of Insider Trades

Downloads 795 ( 32,913)
Citation 15

Public Disclosure and Dissimulation of Insider Trades

Number of pages: 28 Posted: 30 Jul 2000
Steven J. Huddart, John S. Hughes and Carolyn B. Levine
Pennsylvania State University, University Park - Department of Accounting, University of California at Los Angeles and Carnegie Mellon University - David A. Tepper School of Business
Downloads 795 (32,412)
Citation 15

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Insider trading, price discovery, liquidity, securities regulation

Public Disclosure and Dissimulation of Insider Trades

Econometrica, 2001
Posted: 30 Jul 2000
Steven J. Huddart, John S. Hughes and Carolyn B. Levine
Pennsylvania State University, University Park - Department of Accounting, University of California at Los Angeles and Carnegie Mellon University - David A. Tepper School of Business

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Insider trading, price discovery, liquidity, securities regulation

7.

On the Relation between Predictable Market Returns and Predictable Analyst Forecast Errors

Number of pages: 41 Posted: 02 Feb 2005
John S. Hughes, Jing Liu and Wei Su
University of California at Los Angeles, The Cheung Kong Graduate School of Business and University of California, Los Angeles (UCLA) - Anderson School of Management
Downloads 727 (37,176)
Citation 11

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Analyst forecasts, information efficiency, rationality, market efficiency

8.

Pre-Announcement of Insiders' Trades

Number of pages: 33 Posted: 27 Mar 2000
Steven J. Huddart, John S. Hughes and Michael Williams
Pennsylvania State University, University Park - Department of Accounting, University of California at Los Angeles and affiliation not provided to SSRN
Downloads 644 (43,761)
Citation 3

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compensation, insider trading, risk aversion, sunshine trading, government regulation, accounting standards, stock-based compensation

9.

On the Relation Between Expected Returns and Implied Cost of Capital

Number of pages: 24 Posted: 18 Apr 2008
John S. Hughes, Jing Liu and Jun Liu
University of California at Los Angeles, The Cheung Kong Graduate School of Business and University of California, San Diego (UCSD) - Rady School of Management
Downloads 639 (44,242)
Citation 10

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expected return, implied cost of capital, discount rate

10.

Public Disclosure of Insider Trades, Trading Costs, and Price Discovery

Number of pages: 28 Posted: 20 Jul 1998
Steven J. Huddart, John S. Hughes and Carolyn B. Levine
Pennsylvania State University, University Park - Department of Accounting, University of California at Los Angeles and Carnegie Mellon University - David A. Tepper School of Business
Downloads 406 (77,944)
Citation 2

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11.

Optimal Reporting When Additional Information Might Arrive

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 52 Posted: 30 Sep 2015 Last Revised: 12 Nov 2019
Henry L. Friedman, John S. Hughes and Beatrice Michaeli
University of California, Los Angeles (UCLA) - Accounting Area, University of California at Los Angeles and University of California, Los Angeles (UCLA)
Downloads 387 (82,364)
Citation 3

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Bayesian persuasion, discretionary disclosure, mandatory disclosure, verifiable messages, commitment

12.

Implications of Biased Reporting: Conservative and Liberal Accounting Policies in Oligopolies

Review of Accounting Studies, Vol. 21, No. 1, 2016
Number of pages: 38 Posted: 28 Feb 2013 Last Revised: 10 May 2019
Henry L. Friedman, John S. Hughes and Richard E. Saouma
University of California, Los Angeles (UCLA) - Accounting Area, University of California at Los Angeles and Eli Broad College of Business, Michigan State University
Downloads 343 (94,693)
Citation 4

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Conservatism, Optimal Information Systems, Cournot, Duopoly

13.

Are Executive Stock Option Exercises Driven by Private Information?

Number of pages: 33 Posted: 16 May 2006
David Aboody, John S. Hughes and Jing Liu
University of California, Los Angeles (UCLA) - Accounting Area, University of California at Los Angeles and The Cheung Kong Graduate School of Business
Downloads 321 (101,944)
Citation 22

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stock option, private information

14.

Public Disclosure of Forward Contracts and Revelation of Proprietary Information

Number of pages: 35 Posted: 29 Jan 2002
John S. Hughes, Jennifer L. Kao and Michael Williams
University of California at Los Angeles, Independent and affiliation not provided to SSRN
Downloads 283 (116,757)
Citation 6

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Cournot; Stackelberg; Asymmetric information; Financial disclosure; Derivatives

15.

Public Disclosure of Trades by Corporate Insiders in Financial Markets and Tacit Coordination

Number of pages: 34 Posted: 01 Jun 1998
Steven J. Huddart, John S. Hughes and Carolyn B. Levine
Pennsylvania State University, University Park - Department of Accounting, University of California at Los Angeles and Carnegie Mellon University - David A. Tepper School of Business
Downloads 222 (149,266)
Citation 1

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16.

The Information Content of Forgoing Tax Refunds: Evidence from Private Debt Contracts

Number of pages: 54 Posted: 04 Mar 2016 Last Revised: 23 Mar 2019
Daniel Saavedra and John S. Hughes
UCLA Anderson School of Management and University of California at Los Angeles
Downloads 151 (210,365)
Citation 1

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Tax Refunds, Debt Contracting, Communication, Revelation, Tax Policy, Tax Loss Carryback

17.

A Rationale for Imperfect Reporting Standards

Number of pages: 44 Posted: 06 Jun 2018 Last Revised: 01 Jul 2020
Henry L. Friedman, John S. Hughes and Beatrice Michaeli
University of California, Los Angeles (UCLA) - Accounting Area, University of California at Los Angeles and University of California, Los Angeles (UCLA)
Downloads 150 (211,600)
Citation 4

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information gathering, financial reporting, disclosure

18.

Production Externalities, Congruity of Aggregate Signals, and Optimal Task Assignments

Contemporary Accounting Research, Vol. 22, No. 2, Summer 2005
Number of pages: 19 Posted: 05 Feb 2005
John S. Hughes, Li Zhang and James Xie
University of California at Los Angeles, affiliation not provided to SSRN and The Chinese University of Hong Kong
Downloads 94 (297,970)
Citation 2

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Task Assignments, Incentives, Complementarities, Repetition, Congruity, Effort Allocations

19.

Expectations Data and the Predictive Value of Interim Reporting: A Comment

Journal of Accounting Research, Vol. 18, No. 1, Spring 1980
Number of pages: 12 Posted: 24 Apr 2008
Lawrence D. Brown, John S. Hughes, Michael S. Rozeff and James H. Vanderweide
Temple University - Department of Accounting, University of California at Los Angeles, SUNY at Buffalo - Department of Financial & Managerial Economics and affiliation not provided to SSRN
Downloads 52 (411,194)

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20.

Financial Reporting Standards for Firms That Can Gather and Disclose Private Information

Number of pages: 59
Henry L. Friedman, John S. Hughes and Beatrice Michaeli
University of California, Los Angeles (UCLA) - Accounting Area, University of California at Los Angeles and University of California, Los Angeles (UCLA)
Downloads 2

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information gathering, financial reporting, disclosure

21.

Corporate Bond Returns and the Financial Crisis

Journal of Banking and Finance, 2014
Posted: 14 Mar 2012 Last Revised: 23 Aug 2014
David Aboody, John S. Hughes and N. Bugra Ozel
University of California, Los Angeles (UCLA) - Accounting Area, University of California at Los Angeles and University of Texas at Dallas

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Corporate Bond Returns, Aggregate Earnings, Returns Decomposition, Financial Crisis, Government Relief

22.

Strategic Informed Trades, Diversification, and Expected Returns

Accounting Review, Forthcoming
Posted: 27 Feb 2012 Last Revised: 07 Jan 2015
Judson Caskey, John S. Hughes and Jun Liu
University of California, Los Angeles (UCLA) - Accounting Area, University of California at Los Angeles and University of California, San Diego (UCSD) - Rady School of Management

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23.

Assessing the Impact of Alternative Fair Value Measures on the Efficiency of Project Selection and Continuation

Accounting Review, Vol. 87, No. 2, 2012
Posted: 11 Sep 2008 Last Revised: 17 Jan 2013
Judson Caskey and John S. Hughes
University of California, Los Angeles (UCLA) - Accounting Area and University of California at Los Angeles

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Debt, covenants, fair value, accounting conservatism

24.

Leverage, Excess Leverage and Future Returns

Review of Accounting Studes, Vol. 17, No. 2, 2012
Posted: 28 May 2008 Last Revised: 17 Jan 2013
Judson Caskey, John S. Hughes and Jing Liu
University of California, Los Angeles (UCLA) - Accounting Area, University of California at Los Angeles and The Cheung Kong Graduate School of Business

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leverage, excess leverage, stock returns, capital structure, market efficiency

25.

Voluntary Disclosure of Precision Information

Journal of Accounting & Economics, Vol. 37, No. 2,pp. 261-289, June 2004
Posted: 21 Dec 2003
John S. Hughes and Suil Pae
University of California at Los Angeles and affiliation not provided to SSRN

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precision information, voluntary disclosure, efficiency

26.

Cross-Subsidization, Cost Allocation, and Tacit Coordination

Review of Accounting Studies, Vol. 2, No. 3
Posted: 09 Apr 1998
John S. Hughes and Jennifer L. Kao
University of California at Los Angeles and Independent

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27.

Earnings Announcements and Market Depth

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Earnings Announcements and Market Depth

Posted: 07 Jul 1998
Robert M. Bushman, Sunil Dutta, John S. Hughes and Raffi Indjejikian
University of North Carolina Kenan-Flagler Business School, University of California, Berkeley - Haas School of Business, University of California at Los Angeles and University of Michigan at Ann Arbor - Accounting

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