Siew Hong Teoh

University of California - Paul Merage School of Business

Dean's Professor of Accounting

Irvine, CA California 92697-3125

United States

SCHOLARLY PAPERS

46

DOWNLOADS
Rank 383

SSRN RANKINGS

Top 383

in Total Papers Downloads

37,577

CITATIONS
Rank 357

SSRN RANKINGS

Top 357

in Total Papers Citations

1,209

Scholarly Papers (46)

Investor Psychology in Capital Markets: Evidence and Policy Implications

Dice Center WP 2001-10
Number of pages: 94 Posted: 14 Aug 2001
Kent D. Daniel, David A. Hirshleifer and Siew Hong Teoh
Columbia Business School - Finance and Economics, University of California, Irvine - Paul Merage School of Business and University of California - Paul Merage School of Business
Downloads 3,068 (2,544)
Citation 111

Abstract:

Investor Psychology in Capital Markets: Evidence and Policy Implications

THE PSYCHOLOGY OF WORLD EQUITY MARKETS, Werner De Bondt, ed., Edward Elgar Publishing Ltd., July 2005, Journal of Monetary Economics, Vol. 49, No. 1, 2002
Posted: 01 Dec 2008
Kent D. Daniel, David A. Hirshleifer and Siew Hong Teoh
Columbia Business School - Finance and Economics, University of California, Irvine - Paul Merage School of Business and University of California - Paul Merage School of Business

Abstract:

2.

Herd Behavior and Cascading in Capital Markets: A Review and Synthesis

Dice Center Working Paper No. 2001-20
Number of pages: 58 Posted: 10 Jan 2002
David A. Hirshleifer and Siew Hong Teoh
University of California, Irvine - Paul Merage School of Business and University of California - Paul Merage School of Business
Downloads 2,960 (2,527)
Citation 77

Abstract:

Limited Attention, Information Disclosure, and Financial Reporting

JAE Boston Conference October 2002
Number of pages: 63 Posted: 06 Jan 2004
David A. Hirshleifer and Siew Hong Teoh
University of California, Irvine - Paul Merage School of Business and University of California - Paul Merage School of Business
Downloads 2,928 (2,788)
Citation 184

Abstract:

limited attention, behavioral accounting, investor psychology, capital markets, accounting regulation, disclosure, market efficiency

Limited Attention, Information Disclosure, and Financial Reporting

Journal of Accounting & Economics, Vol. 36, Nos. 1-3, pp. 337-386, December 2003
Posted: 01 Dec 2003
David A. Hirshleifer and Siew Hong Teoh
University of California, Irvine - Paul Merage School of Business and University of California - Paul Merage School of Business

Abstract:

limited attention, behavioral accounting, investor psychology, capital markets, accounting regulation, disclosure, market efficiency

4.

Do Investors Overvalue Firms With Bloated Balance Sheets?

EFA 2004 Maastricht Meetings Paper No. 3233; Dice Center Working Paper No. 2004-18
Number of pages: 53 Posted: 03 Aug 2004
University of California, Irvine - Paul Merage School of Business, Ohio State University (OSU) - Department of Finance, University of California - Paul Merage School of Business and The Chinese University of Hong Kong (CUHK) - School of Accountancy
Downloads 2,506 (3,140)
Citation 94

Abstract:

limited attention, market efficiency, investor misvaluation

5.

Tracking Analysts' Forecasts over the Annual Earnings Horizon: Are Analysts' Forecasts Optimistic or Pessimistic?

Number of pages: 45 Posted: 21 Jul 1999
AQR Capital Management, LLC, University of California - Paul Merage School of Business and University of Miami - School of Business Administration
Downloads 2,333 (3,722)
Citation 32

Abstract:

6.

The Accrual Anomaly: Risk or Mispricing?

AFA 2007 Chicago Meetings Paper
Number of pages: 51 Posted: 30 Mar 2006 Last Revised: 31 Mar 2010
David A. Hirshleifer, Kewei Hou and Siew Hong Teoh
University of California, Irvine - Paul Merage School of Business, Ohio State University (OSU) - Department of Finance and University of California - Paul Merage School of Business
Downloads 2,268 (4,134)
Citation 28

Abstract:

Capital markets, accruals, market efficiency, behavioral accounting, behavioral finance, limited attention

Do Individual Investors Cause Post-Earnings Announcement Drift? Direct Evidence from Personal Trades

Number of pages: 51 Posted: 23 Nov 2003 Last Revised: 17 Apr 2008
University of California, Irvine - Paul Merage School of Business, University of Tennessee, Knoxville - Haslam College of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of California - Paul Merage School of Business
Downloads 1,988 (5,402)
Citation 33

Abstract:

earnings anomalies, post-earnings announcement drift, market efficiency, trading activity, individual investors, investor sophistication

Do Individual Investors Cause Post-Earnings Announcement Drift? Direct Evidence from Personal Trades

Accounting Review, November 2008
Posted: 04 Jun 2008 Last Revised: 19 Oct 2008
University of California, Irvine - Paul Merage School of Business, University of Tennessee, Knoxville - Haslam College of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of California - Paul Merage School of Business

Abstract:

earnings anomalies, post-earnings announcement drift, market efficiency, trading activity, individual investors, investor sophistication

8.

The Walkdown to Beatable Analyst Forecasts: The Roles of Equity Issuance and Insider Trading Incentives

MIT Sloan Working Paper No. 4221-01; AFA 2002 Atlanta Meetings
Number of pages: 44 Posted: 19 Sep 2001
AQR Capital Management, LLC, University of California - Paul Merage School of Business and University of Miami - School of Business Administration
Downloads 1,761 (6,274)
Citation 66

Abstract:

Analyst forecasts; Benchmark beating; Pessimism; Optimism; Walkdown; Equity issuance; Insider trading; Earnings guidance; Disclosure; Earnings surprise; Forecast error

9.
Downloads 1,702 ( 7,295)
Citation 167

Does Investor Misvaluation Drive the Takeover Market?

EFA 2003 Annual Conference Paper No. 652, Dice Center Working Paper No. 2003-7
Number of pages: 44 Posted: 01 May 2003 Last Revised: 13 Dec 2008
York University - Schulich School of Business, University of California, Irvine - Paul Merage School of Business, AQR Capital Management, LLC and University of California - Paul Merage School of Business
Downloads 1,702 (7,145)
Citation 167

Abstract:

takeovers, misvaluation, market efficiency, behavioral finance

Does Investor Misvaluation Drive the Takeover Market?

Journal of Finance, Vol. 61, No. 2, pp. 725-762, April 2006
Posted: 06 Oct 2008 Last Revised: 19 Oct 2008
York University - Schulich School of Business, University of California, Irvine - Paul Merage School of Business, AQR Capital Management, LLC and University of California - Paul Merage School of Business

Abstract:

takeovers, misvaluation, market efficiency, behavioral finance

10.

Are Overconfident CEOs Better Innovators?

Journal of Finance, Forthcoming
Number of pages: 60 Posted: 02 May 2010 Last Revised: 19 Jun 2014
David A. Hirshleifer, Siew Hong Teoh and Angie Low
University of California, Irvine - Paul Merage School of Business, University of California - Paul Merage School of Business and Nanyang Technological University - Division of Banking & Finance
Downloads 1,540 (7,086)
Citation 33

Abstract:

CEO Overconfidence, Innovation, R&D, Patent

11.

Thought and Behavior Contagion in Capital Markets

HANDBOOK OF FINANCIAL MARKETS: DYNAMICS AND EVOLUTION, 2009
Number of pages: 78 Posted: 16 Jun 2008 Last Revised: 13 Dec 2008
David A. Hirshleifer and Siew Hong Teoh
University of California, Irvine - Paul Merage School of Business and University of California - Paul Merage School of Business
Downloads 1,496 (7,371)
Citation 12

Abstract:

capital markets, thought contagion, behavioral contagion, herd behavior, information cascades, social learning, investor psychology, accounting regulation, disclosure, behavioral finance, market efficiency, popular models, memes

12.

Accruals and Aggregate Stock Market Returns

Journal of Financial Economics, Forthcoming
Number of pages: 53 Posted: 21 Nov 2005 Last Revised: 19 Oct 2008
David A. Hirshleifer, Kewei Hou and Siew Hong Teoh
University of California, Irvine - Paul Merage School of Business, Ohio State University (OSU) - Department of Finance and University of California - Paul Merage School of Business
Downloads 1,124 (13,271)
Citation 27

Abstract:

13.

Limited Investor Attention and Stock Market Misreactions to Accounting Information

Number of pages: 48 Posted: 18 Nov 2005 Last Revised: 07 Jul 2011
David A. Hirshleifer, Sonya S. Lim and Siew Hong Teoh
University of California, Irvine - Paul Merage School of Business, DePaul University - Department of Finance and University of California - Paul Merage School of Business
Downloads 1,064 (13,843)
Citation 24

Abstract:

limited attention, behavioral finance, investor psychology, capital markets, accruals, market efficiency

Disclosure to a Credulous Audience: The Role of Limited Attention

14th Annual Conference on Financial Economics and Accounting (FEA); Dice Center Working Paper No. 2002-3
Number of pages: 45 Posted: 19 Jan 2004
David A. Hirshleifer, Sonya S. Lim and Siew Hong Teoh
University of California, Irvine - Paul Merage School of Business, DePaul University - Department of Finance and University of California - Paul Merage School of Business
Downloads 394 (59,254)
Citation 13

Abstract:

Disclosure to a Credulous Audience: The Role of Limited Attention

Dice Center Working Paper No. 2002-3
Number of pages: 42 Posted: 13 Feb 2002
David A. Hirshleifer, Sonya S. Lim and Siew Hong Teoh
University of California, Irvine - Paul Merage School of Business, DePaul University - Department of Finance and University of California - Paul Merage School of Business
Downloads 370 (63,841)
Citation 13

Abstract:

Disclosure to a Credulous Audience: The Role of Limited Attention

14th Annual Conference on Financial Economics and Accounting (FEA); Dice Center Working Paper No. 2002-3
Number of pages: 45 Posted: 04 Feb 2005
David A. Hirshleifer, Sonya S. Lim and Siew Hong Teoh
University of California, Irvine - Paul Merage School of Business, DePaul University - Department of Finance and University of California - Paul Merage School of Business
Downloads 260 (95,445)
Citation 13

Abstract:

15.

Driven to Distraction: Extraneous Events and Underreaction to Earnings News

3rd Prize, 2007 Chicago Quantitative Alliance Annual Academic Competition, Journal of Finance, Forthcoming
Number of pages: 41 Posted: 18 Apr 2007 Last Revised: 19 Oct 2008
David A. Hirshleifer, Sonya S. Lim and Siew Hong Teoh
University of California, Irvine - Paul Merage School of Business, DePaul University - Department of Finance and University of California - Paul Merage School of Business
Downloads 834 (18,198)
Citation 82

Abstract:

limited attention, behavioral finance, investor psychology, capital markets, post-earnings announcement drift, market efficiency

16.

Board Interlocks and Earnings Management Contagion

The Accounting Review, Forthcoming
Number of pages: 54 Posted: 12 Dec 2010 Last Revised: 06 Feb 2013
Peng-Chia Chiu, Siew Hong Teoh and Feng Tian
The Chinese University of Hong Kong (CUHK), University of California - Paul Merage School of Business and Hong Kong Polytechnic University
Downloads 797 (18,256)
Citation 5

Abstract:

Earnings Management, Restatements, Board Interlocks, Social Networks, Contagion, Governance

17.

Short Arbitrage, Return Asymmetry and the Accrual Anomaly

Number of pages: 52 Posted: 20 Jun 2007 Last Revised: 15 Oct 2010
David A. Hirshleifer, Siew Hong Teoh and Jeff Jiewei Yu
University of California, Irvine - Paul Merage School of Business, University of California - Paul Merage School of Business and University of Arizona
Downloads 607 (33,481)
Citation 13

Abstract:

Accruals, anomalies, arbitrage, short sales, market efficiency

Why Do New Issues and High-Accrual Firms Underperform: The Role of Analysts' Credulity

Number of pages: 51 Posted: 21 Jul 2001
Siew Hong Teoh and T.J. Wong
University of California - Paul Merage School of Business and The Chinese University of Hong Kong (CUHK) - School of Accountancy
Downloads 599 (34,756)
Citation 59

Abstract:

Why Do New Issues and High-Accrual Firms Underperform: The Role of Analysts' Credulity

Review of Financial Studies, Forthcoming
Posted: 22 Aug 2001
Siew Hong Teoh and T.J. Wong
University of California - Paul Merage School of Business and The Chinese University of Hong Kong (CUHK) - School of Accountancy

Abstract:

19.

The Effect Of Socially Activist Investment Policies On The Financial Markets: Evidence From The South African Boycott

London Business School Institute of Finance and Accounting working paper 222
Number of pages: 58 Posted: 11 Nov 1996
Siew Hong Teoh, Ivo Welch and C. Paul Wazzan
University of California - Paul Merage School of Business, University of California, Los Angeles (UCLA) and Berkeley Research Group,LLC
Downloads 560 (35,048)
Citation 34

Abstract:

20.

Disclosure to an Audience with Limited Attention

Number of pages: 49 Posted: 15 Oct 2004
David A. Hirshleifer, Sonya S. Lim and Siew Hong Teoh
University of California, Irvine - Paul Merage School of Business, DePaul University - Department of Finance and University of California - Paul Merage School of Business
Downloads 554 (35,668)
Citation 18

Abstract:

Disclosure policy, disclosure regulation, limited attention, behavioral economics, behavioral accounting, behavioral finance, market efficiency, psychology and economics

21.

Analysts' Credulity about Reported Earnings and Overoptimism in New Equity Issues

Number of pages: 54 Posted: 07 Jul 1997
Siew Hong Teoh and T.J. Wong
University of California - Paul Merage School of Business and The Chinese University of Hong Kong (CUHK) - School of Accountancy
Downloads 518 (39,219)
Citation 7

Abstract:

CEO Incentives and New Product Development: Insights from Trademarks

Number of pages: 56 Posted: 28 Mar 2015 Last Revised: 10 Jul 2016
Arizona State University, University of California, Irvine - Paul Merage School of Business, University of California, Irvine - Paul Merage School of Business and University of California - Paul Merage School of Business
Downloads 269 (92,053)

Abstract:

Product Development, Trademarks, Patents, Stock Options, Vega, Incentives, Risk-Taking, Executive Compensation, CEO Compensation, Innovation

CEO Incentives and Product Development Innovation: Insights from Trademarks

AAA 2015 Management Accounting Section (MAS) Meeting
Number of pages: 62 Posted: 19 Aug 2014 Last Revised: 06 Jan 2015
Arizona State University, University of California, Irvine - Paul Merage School of Business, University of California, Irvine - Paul Merage School of Business and University of California - Paul Merage School of Business
Downloads 211 (118,213)

Abstract:

Incentive pay, CEO pay, innovation, trademarks, risk incentives

23.

Overvalued Equity and Financing Decisions

Number of pages: 60 Posted: 30 Jun 2011 Last Revised: 26 Jul 2012
Ming Dong, David A. Hirshleifer and Siew Hong Teoh
York University - Schulich School of Business, University of California, Irvine - Paul Merage School of Business and University of California - Paul Merage School of Business
Downloads 413 (47,696)

Abstract:

financing decisions, equity issuance, overvalued equity, behavioral finance, market efficiency

24.

The Psychological Attraction Approach to Accounting and Disclosure Policy

Number of pages: 28 Posted: 18 Mar 2009
David A. Hirshleifer and Siew Hong Teoh
University of California, Irvine - Paul Merage School of Business and University of California - Paul Merage School of Business
Downloads 410 (53,489)
Citation 2

Abstract:

25.

Headline Salience, Managerial Opportunism, and Over- and Underreactions to Earnings

Number of pages: 58 Posted: 07 Jul 2012 Last Revised: 23 Jun 2017
Xuan Huang, Alexander Nekrasov and Siew Hong Teoh
California State University, Long Beach, University of Illinois at Chicago and University of California - Paul Merage School of Business
Downloads 399 (39,705)

Abstract:

qualitative disclosure, disclosure management, market efficiency, limited attention, behavioral finance, investor psychology, post-earnings announcement drift

26.

Misvaluation, CEO Equity-Based Compensation, and Corporate Governance

Number of pages: 55 Posted: 07 Nov 2007
Joetta Forsyth, Siew Hong Teoh and Yinglei Zhang
Pepperdine University - Graziadio School of Business and Management, University of California - Paul Merage School of Business and The Chinese University of Hong Kong (CUHK) - School of Accountancy
Downloads 265 (89,593)

Abstract:

corporate governance, misvaluation, compensation

27.

Information Asymmetry, Market Participation, and Asset Prices

6th Miami Behavioral Finance Conference
Number of pages: 53 Posted: 14 Apr 2016
David A. Hirshleifer, Chong Huang and Siew Hong Teoh
University of California, Irvine - Paul Merage School of Business, University of California, Irvine - Paul Merage School of Business and University of California - Paul Merage School of Business
Downloads 249 (100,405)

Abstract:

capital markets, stock market participation, information costs, information risk, information asymmetry, information risk, limited awareness, investor recognition

Information Disclosure and Voluntary Contributions to Public Goods

University of Michigan Business School Working Paper No. 97-2
Number of pages: 46 Posted: 22 Apr 1999
Siew Hong Teoh
University of California - Paul Merage School of Business
Downloads 227 (109,895)
Citation 11

Abstract:

Information Disclosure and Voluntary Contributions to Public Goods

RAND JOURNAL OF ECONOMICS, Vol 28 No 3
Posted: 05 Mar 1997
Siew Hong Teoh
University of California - Paul Merage School of Business

Abstract:

29.

Limited Attention, Statement of Cash Flow Disclosure, and the Valuation of Accruals

Number of pages: 62 Posted: 02 Nov 2013 Last Revised: 01 Dec 2015
Bin Miao, Siew Hong Teoh and Zinan Zhu
National University of Singapore, University of California - Paul Merage School of Business and National University of Singapore
Downloads 199 (81,560)

Abstract:

Limited attention, Cash flow disclosure, Voluntary disclosure, Accrual valuation, Salience, Information processing cost

30.

Systemic Risk, Coordination Failures, and Preparedness Externalities: Applications to Tax and Accounting Policy

Number of pages: 17 Posted: 22 Aug 2009 Last Revised: 02 Sep 2009
Siew Hong Teoh and David A. Hirshleifer
University of California - Paul Merage School of Business and University of California, Irvine - Paul Merage School of Business
Downloads 172 (138,416)

Abstract:

regulation, taxation, systemic risk, risk management, preparedness externalities

31.

Herd Behaviour and Cascading in Capital Markets: A Review and Synthesis

European Financial Management, Vol. 9, pp. 25-66, 2003
Number of pages: 42 Posted: 18 Mar 2003
David A. Hirshleifer and Siew Hong Teoh
University of California, Irvine - Paul Merage School of Business and University of California - Paul Merage School of Business
Downloads 33 (377,416)
Citation 77

Abstract:

Herd Behaviour, Informational Cascades, Social Learning, Analyst Herding, Capital Markets, Financial Reporting, Behavioral Finance, Investor Psychology, Market Efficiency

32.

Model Uncertainty, Ambiguity Aversion, and Market Participation

Number of pages: 39 Posted: 17 Jan 2017 Last Revised: 19 Jan 2017
David A. Hirshleifer, Chong Huang and Siew Hong Teoh
University of California, Irvine - Paul Merage School of Business, University of California, Irvine - Paul Merage School of Business and University of California - Paul Merage School of Business
Downloads 0 (223,386)

Abstract:

index fund, limited participation, ambiguity aversion, limited unawareness, risk premium

33.

Stock Market Overvaluation, Moon Shots, and Corporate Innovation

Number of pages: 48 Posted: 03 Dec 2016
Ming Dong, David A. Hirshleifer and Siew Hong Teoh
York University - Schulich School of Business, University of California, Irvine - Paul Merage School of Business and University of California - Paul Merage School of Business
Downloads 0 (113,854)

Abstract:

Stock Market Misvaluation, Innovation, R&D, Patents, Behavioral Finance, Market Efficiency

34.

Opportunity Knocks But Once: Delayed Disclosure of Financial Items in Earnings Announcements and Neglect of Earnings News

Number of pages: 58 Posted: 03 Jul 2016 Last Revised: 23 Jun 2017
Yifan Li, Alexander Nekrasov and Siew Hong Teoh
University of California, Irvine - Paul Merage School of Business, University of Illinois at Chicago and University of California - Paul Merage School of Business
Downloads 0 (477,726)

Abstract:

Delayed disclosure, Analyst and investor underreaction, Earnings response coefficient, Post-earnings announcement drift, Limited attention, Market efficiency

35.

Private Firm Investment and Public Peer Misvaluation

Number of pages: 57 Posted: 14 Nov 2015 Last Revised: 15 Jun 2016
University of Notre Dame, University of California, Irvine - Paul Merage School of Business and University of California - Paul Merage School of Business
Downloads 0 (180,401)

Abstract:

private firms, investment, misvaluation, overvaluation, catering pressure, debt issuance, equity issuance, agency costs

36.

Tone Management

The Accounting Review, Forthcoming
Posted: 17 Nov 2011 Last Revised: 12 Nov 2013
Xuan Huang, Siew Hong Teoh and Yinglei Zhang
California State University, Long Beach, University of California - Paul Merage School of Business and The Chinese University of Hong Kong (CUHK) - School of Accountancy

Abstract:

Tone management, qualitative disclosure, earnings management, market efficiency, behavioral finance

37.

Herding and Cascading in Capital Markets: A Review and Synthesis

European Financial Management, Vol. 9, No. 1, pp. 25-66, March 2003
Posted: 01 Dec 2008
David A. Hirshleifer and Siew Hong Teoh
University of California, Irvine - Paul Merage School of Business and University of California - Paul Merage School of Business

Abstract:

38.

Decisions Without Blinders

Harvard Business Review, Vol. 84, No. 4, April 2006
Posted: 19 Oct 2008
David A. Hirshleifer and Siew Hong Teoh
University of California, Irvine - Paul Merage School of Business and University of California - Paul Merage School of Business

Abstract:

39.

Deception and Self-Deception in Capital Markets

DECEPTION IN MARKETS, Caroline Gerschlager, ed., pp. 131-169, Palgrave Macmillan/U.K, 2005
Posted: 05 Oct 2008 Last Revised: 29 Sep 2009
Harvard Business School - Finance Unit, University of California, Irvine - Paul Merage School of Business and University of California - Paul Merage School of Business

Abstract:

40.

The Walk-Down to Beatable Analyst Forecasts: The Role of Equity Issuance and Insider Trading Incentives

Contemporary Accounting Research, Vol. 21, No. 4, pp. 885-924
Posted: 03 Mar 2004
AQR Capital Management, LLC, University of California - Paul Merage School of Business and University of Miami - School of Business Administration

Abstract:

Earnings Announcement, Expectations Management, Insider Trading, Stock Options

41.

Incentives and Opportunities for Earnings Management in Initial Public Offerings

Posted: 02 Sep 1999
Siew Hong Teoh, T.J. Wong and Gita Rao
University of California - Paul Merage School of Business, The Chinese University of Hong Kong (CUHK) - School of Accountancy and Colonial Management Associates

Abstract:

42.

Earnings Management and the Long-Term Market Performance of Initial Public Offerings

Posted: 01 Sep 1999
Siew Hong Teoh, T.J. Wong and Gita Rao
University of California - Paul Merage School of Business, The Chinese University of Hong Kong (CUHK) - School of Accountancy and Colonial Management Associates

Abstract:

43.

Are Accruals During Initial Public Offerings Opportunistic?

Review of Accounting Studies, Vol 3, Nos 1-2, 1998
Posted: 31 Aug 1999
Siew Hong Teoh, T.J. Wong and Gita Rao
University of California - Paul Merage School of Business, The Chinese University of Hong Kong (CUHK) - School of Accountancy and Colonial Management Associates

Abstract:

44.

Effect of Socially Activist Investment Policies on the Financial Markets: Evidence from the South African Boycott

Journal of Business, Vol. 72, No. 1, January 1999
Posted: 12 Nov 1998
Siew Hong Teoh, Ivo Welch and C. Paul Wazzan
University of California - Paul Merage School of Business, University of California, Los Angeles (UCLA) and Berkeley Research Group,LLC

Abstract:

45.

Earnings Management and the Post-Issue Underperformance In Seasoned Equity Offerings

Posted: 10 Oct 1998
Siew Hong Teoh, Ivo Welch and T.J. Wong
University of California - Paul Merage School of Business, University of California, Los Angeles (UCLA) and The Chinese University of Hong Kong (CUHK) - School of Accountancy

Abstract:

46.

Earnings Management and the Post-Issue Underperformance of Seasoned Equity Offerings

Posted: 22 Aug 1998
Siew Hong Teoh, Ivo Welch and T.J. Wong
University of California - Paul Merage School of Business, University of California, Los Angeles (UCLA) and The Chinese University of Hong Kong (CUHK) - School of Accountancy

Abstract: