C.S. Agnes Cheng

Hong Kong Polytechnic University - School of Accounting and Finance

Professor

M715, Li Ka Shing Tower

Hung Hom, Kowloon, Kowloon

Hong Kong

SCHOLARLY PAPERS

28

DOWNLOADS
Rank 2,858

SSRN RANKINGS

Top 2,858

in Total Papers Downloads

10,318

CITATIONS
Rank 12,360

SSRN RANKINGS

Top 12,360

in Total Papers Citations

32

Scholarly Papers (28)

Audit Firm Tenure and Audit Quality: Evidence from U.S. Firms

Number of pages: 64 Posted: 10 Apr 2012
Li Zheng Brooks, C.S. Agnes Cheng and Kenneth J. Reichelt
Washington State University - Department of Accounting, Hong Kong Polytechnic University - School of Accounting and Finance and affiliation not provided to SSRN
Downloads 1,355 (10,243)
Citation 1

Abstract:

audit firm tenure, audit quality, term limit, turning point, and mandatory audit firm rotation

Audit Firm Tenure and Audit Quality: Evidence from U.S. Firms

CAAA Annual Conference 2013
Number of pages: 68 Posted: 16 Jan 2013
Li Zheng Brooks, C.S. Agnes Cheng and Kenneth John Reichelt
Washington State University - Department of Accounting, Hong Kong Polytechnic University - School of Accounting and Finance and Louisiana State University, Baton Rouge - Department of Accounting
Downloads 624 (32,590)
Citation 1

Abstract:

audit firm tenure, mandatory auditor rotation, audit quality, independence, turning point

2.

Institutional Monitoring Through Shareholder Litigation

Journal of Financial Economics, Vol. 95, pp. 356-383, 2010
Number of pages: 66 Posted: 15 Sep 2006 Last Revised: 23 Mar 2010
C.S. Agnes Cheng, Henry He Huang, Gerald J. Lobo and Yinghua Li
Hong Kong Polytechnic University - School of Accounting and Finance, Yeshiva University - Sy Syms School of Business, University of Houston - C.T. Bauer College of Business and Arizona State University (ASU) - School of Accountancy
Downloads 1,117 (13,998)
Citation 13

Abstract:

Corporate governance, Institutional Investors, Monitoring, Shareholder litigation

3.

Investors' Interpretations of the October 15, 2002 Standard & Poors Transparency & Disclosure Rankings

Number of pages: 26 Posted: 14 Apr 2003
C.S. Agnes Cheng, Denton Collins and Henry He Huang
Hong Kong Polytechnic University - School of Accounting and Finance, Texas Tech University - School of Accounting and Yeshiva University - Sy Syms School of Business
Downloads 1,060 (15,040)

Abstract:

transparency, disclosures, corporate governance, earning quality, Standard & Poors

4.

The Persistence of Cash Flow Components into Future Cash Flows

Number of pages: 32 Posted: 08 May 2004
C.S. Agnes Cheng and Dana Hollie
Hong Kong Polytechnic University - School of Accounting and Finance and Louisiana State University
Downloads 1,023 (15,106)

Abstract:

Cash Flows, Cash Flow Prediction, Cash Flow Persistence, Core Cash Flows, Cash Flow Variability

5.

Characteristics of Institutional Investors and Discretionary Accruals

Number of pages: 37 Posted: 10 Nov 2003
C.S. Agnes Cheng and Austin L. Reitenga
Hong Kong Polytechnic University - School of Accounting and Finance and University of Alabama
Downloads 788 (21,367)
Citation 6

Abstract:

earnings management, institutional investors, corporate governance and discretionary accruals

6.

The Effect of Hedge Fund Activism on Corporate Tax Avoidance

The Accounting Review 87, 1493-1526
Number of pages: 50 Posted: 05 Aug 2011 Last Revised: 12 Oct 2012
C.S. Agnes Cheng, Henry He Huang, Yinghua Li and Jason Stanfield
Hong Kong Polytechnic University - School of Accounting and Finance, Yeshiva University - Sy Syms School of Business, Arizona State University (ASU) - School of Accountancy and Ball State University
Downloads 607 (34,284)
Citation 7

Abstract:

7.

When Does Audit Quality Start to Decline in Firm Audit Tenure? - An International Analysis

Number of pages: 45 Posted: 26 Sep 2011
Washington State University - Department of Accounting, Hong Kong Polytechnic University - School of Accounting and Finance, Illinois State University - Department of Accounting and Louisiana State University, Baton Rouge - Department of Accounting
Downloads 570 (32,401)

Abstract:

8.

Implication of Securities Class Actions for Cost of Equity Capital and Shareholder Wealth

Number of pages: 47 Posted: 11 Sep 2006 Last Revised: 26 Oct 2015
Georgia Institute of Technology - Scheller College of Business, Hong Kong Polytechnic University - School of Accounting and Finance, Yeshiva University - Sy Syms School of Business and University of Houston - C.T. Bauer College of Business
Downloads 544 (39,062)

Abstract:

cost of equity capital, securiteis class action

9.

Should Preferred Stock be Classified as a Liability? Evidence from Implied Cost of Common Equity Capital

Number of pages: 45 Posted: 13 Sep 2007
Hong Kong Polytechnic University - School of Accounting and Finance, affiliation not provided to SSRN, University of Houston - Bauer College of Business and Louisiana State University, Baton Rouge - Department of Accounting
Downloads 494 (40,455)

Abstract:

cost of common equity capital

10.

Value of Cash Holdings: The Impact of Cash from Operating, Investment and Financing Activities

Number of pages: 55 Posted: 16 Jan 2012
Yenn-Ru Chen, C.S. Agnes Cheng and Yu-Lin Huang
National Chengchi University (NCCU) - Department of Finance, Hong Kong Polytechnic University - School of Accounting and Finance and National Cheng Kung University
Downloads 272 (72,551)

Abstract:

Corporate Cash Holdings, Sources of Cash, Value Relevance, Financial Constraints, Corporate Governance

11.
Downloads 262 ( 94,382)
Citation 1

Abnormal Accrual Estimates and Evidence of Mispricing

Number of pages: 52 Posted: 01 Dec 2011 Last Revised: 05 Dec 2011
C.S. Agnes Cheng, Cathy Zishang Liu and Wayne B. Thomas
Hong Kong Polytechnic University - School of Accounting and Finance, affiliation not provided to SSRN and University of Oklahoma - Michael F. Price College of Business
Downloads 262 (93,904)
Citation 1

Abstract:

abnormal accruals, accrual model(s)

Abnormal Accrual Estimates and Evidence of Mispricing

Journal of Business Finance & Accounting, Vol. 39, Issue 1‐2, pp. 1-34, 2012,
Number of pages: 34 Posted: 03 Mar 2012
C.S. Agnes Cheng, Cathy Zishang Liu and Wayne B. Thomas
Hong Kong Polytechnic University - School of Accounting and Finance, affiliation not provided to SSRN and University of Oklahoma - Michael F. Price College of Business
Downloads 0
Citation 1

Abstract:

abnormal accruals, discretionary accruals, accrual models, mispricing

12.

Effect of Preferred Stock on Risk and Cost of Equity Capital - Evidence for Financially Distressed Firms

Number of pages: 44 Posted: 18 Jan 2011
Hong Kong Polytechnic University - School of Accounting and Finance, Louisiana State University, Baton Rouge - Department of Accounting and affiliation not provided to SSRN
Downloads 141 (154,960)

Abstract:

Preferred Stock, Financial Distress, Risk, Cost of Capital

13.

Earnings Quality and Price Synchronicity: Industry-Wide and Firm-Specific Information

Number of pages: 63 Posted: 20 Jun 2013
C.S. Agnes Cheng, Joe Johnston and Ling Zhou
Hong Kong Polytechnic University - School of Accounting and Finance, Illinois State University - Department of Accounting and University of New Mexico
Downloads 129 (125,717)

Abstract:

earnings quality, price synchronicity, financial analysts

14.

An Empirical Analysis of Risk and Liability Components

CAAA Annual Conference 2011
Number of pages: 55 Posted: 18 Jan 2011
Hong Kong Polytechnic University - School of Accounting and Finance, affiliation not provided to SSRN and Louisiana State University, Baton Rouge - Department of Accounting
Downloads 115 (182,321)
Citation 1

Abstract:

Leverage Components, Preferred Stock, Risk Measures

15.

Hedge Fund Intervention and Accounting Conservatism

Contemporary Accounting Research, Vol. 32, pp. 392–421, 2015.,
Number of pages: 55 Posted: 06 Nov 2014 Last Revised: 14 Mar 2015
C.S. Agnes Cheng, Henry He Huang and Yinghua Li
Hong Kong Polytechnic University - School of Accounting and Finance, Yeshiva University - Sy Syms School of Business and Arizona State University (ASU) - School of Accountancy
Downloads 107 (150,089)
Citation 2

Abstract:

Hedge fund activism, corporate governance, institutional ownership

16.

Higher ERC or Higher Future ERC from Income Smoothness? - The Role of Information Environment

2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 52 Posted: 16 Jan 2014
C.S. Agnes Cheng, Joe Johnston and Shuo Li
Hong Kong Polytechnic University - School of Accounting and Finance, Illinois State University - Department of Accounting and The Hong Kong Polytechnic University
Downloads 86 (154,960)

Abstract:

Income Smoothness, ERC, FERC, Information Environment

17.

The Monitoring Role of the Media: Evidence from Earnings Management

Number of pages: 47 Posted: 23 Mar 2017 Last Revised: 24 May 2017
Yangyang Chen, C.S. Agnes Cheng, Shuo Li and Jingran Zhao
Hong Kong Polytechnic University - Faculty of Business, Hong Kong Polytechnic University - School of Accounting and Finance, The Hong Kong Polytechnic University and Hong Kong Polytechnic University
Downloads 0 (218,672)

Abstract:

Media Coverage, Earnings Management, Monitoring

18.

Certification of Audit Committee Effectiveness: Evidence from a One-Time Regulatory Event in China

Number of pages: 46 Posted: 15 Feb 2017
Hsihui Chang, Xin Chen, C.S. Agnes Cheng and Nan Zhou
Drexel University, Shanghai Jiao Tong University (SJTU) - Antai College of Economics and Management, Hong Kong Polytechnic University - School of Accounting and Finance and State University of New York at Binghamton - School of Management
Downloads 0 (232,778)

Abstract:

Audit committee effectiveness; Certification; Earnings management; Audit fees and opinions; Delayed filings

19.

Analyst Forecasts: Sales and Profit Margins

Number of pages: 51 Posted: 01 Apr 2016
James A. Ohlson, C.S. Agnes Cheng and K.C. Kenneth Chu
Hong Kong Polytechnic University - School of Accounting and Finance, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 0 (160,302)

Abstract:

Analyst forecasts

20.

Bowling Alone, Bowling Together: Is Social Capital Priced in Bank Loans?

Number of pages: 51 Posted: 23 Jun 2015 Last Revised: 29 Mar 2017
C.S. Agnes Cheng, Jing Wang, Ning Zhang and Sha Zhao
Hong Kong Polytechnic University - School of Accounting and Finance, Queen's University, Queen's University and Oakland University - Department of Accounting and Finance
Downloads 0 (211,349)

Abstract:

Social Capital, Cost of Bank Loans

21.

Does the Market Overweight Imprecise Information?: Evidence from Customer Earnings Announcements

Review of Accounting Studies, Forthcoming
Posted: 15 Feb 2014 Last Revised: 12 May 2014
C.S. Agnes Cheng and John Daniel Eshleman
Hong Kong Polytechnic University - School of Accounting and Finance and Michigan Technological University

Abstract:

Mispricing, Price Discovery, Information Transfers, Supply Chain

22.

Income Classification Shifting and Mispricing of Core Earnings

Posted: 13 Jun 2013
Elio Alfonso, C.S. Agnes Cheng and Shanshan Pan
Florida International University, Hong Kong Polytechnic University - School of Accounting and Finance and Louisiana State University, Baton Rouge - Department of Accounting

Abstract:

23.

State Ownership and Earnings Management around Initial Public Offerings: Evidence from China

Journal of International Accounting Research, Forthcoming
Number of pages: 41 Posted: 15 Jan 2012 Last Revised: 24 Oct 2015
C.S. Agnes Cheng, Jing Wang and Steven X. Wei
Hong Kong Polytechnic University - School of Accounting and Finance, Queen's University and Hong Kong Polytechnic University - Faculty of Business
Downloads 0 (353,310)

Abstract:

IPO, Earnings management, Ownership type

24.

The Impact of SOX on the Value Relevance of Earnings, Book Value, And ‘Other Information’*

Posted: 24 Nov 2009
Washington State University - Department of Accounting, Hong Kong Polytechnic University - School of Accounting and Finance, Louisiana State University, Baton Rouge and Indiana University - Kelley School of Business

Abstract:

Sarbanes-Oxley Act, Value-Relevance, Other Information

25.

Do Core and Non-Core Cash Flows from Operations Persist Differentially in Predicting Future Cash Flows?

Review of Quantitative Finance and Accounting, Forthcoming
Posted: 19 Aug 2007
C.S. Agnes Cheng and Dana Hollie
Hong Kong Polytechnic University - School of Accounting and Finance and Louisiana State University

Abstract:

Cash Flows, Cash Flow Prediction, Core Cash Flows, Cash Flow Variability

26.

Evidence of the Abnormal Accrual Anomaly Incremental to Operating Cash Flows

Accounting Review, Vol. 81, October 2006
Posted: 25 Apr 2006
C.S. Agnes Cheng and Wayne B. Thomas
Hong Kong Polytechnic University - School of Accounting and Finance and University of Oklahoma - Michael F. Price College of Business

Abstract:

Abnormal Accruals, Market Mispricing, Operating Cash Flows-to-Price Ratio, Value-Glamour Anomaly

27.

The Valuation Accuracy of the Price-Earnings and Price-Book Benchmark Valuation Methods

Review of Quantitative Finance and Accounting, Vol. 15, No. 4, pp. 349-370, December 2000
Posted: 25 Jul 2003
C.S. Agnes Cheng and Ray McNamara
Hong Kong Polytechnic University - School of Accounting and Finance and Bond University - School of Business

Abstract:

28.

The Allocation Decision on Research and Advertising Spending by Small and Large Firms - An Illustration of Four Industries

Posted: 25 Nov 1996
C.S. Agnes Cheng, Cynthia Jackson and Angela Hwang
Hong Kong Polytechnic University - School of Accounting and Finance, University of Houston - C.T. Bauer College of Business and University of Houston

Abstract: