Gary C. Biddle

The University of Hong Kong - School of Economics and Finance

PCCW Professor and Chair of Accounting, Faculty of Business and Economics

1305 KK Leung Building

Pokfulam Road

Hong Kong

Hong Kong

http://www.fbe.hku.hk/Aboutus/Staff_Detail.cfm?StaffID=315

SCHOLARLY PAPERS

33

DOWNLOADS
Rank 391

SSRN RANKINGS

Top 391

in Total Papers Downloads

37,010

CITATIONS
Rank 1,197

SSRN RANKINGS

Top 1,197

in Total Papers Citations

457

Scholarly Papers (33)

1.

Evidence on EVA

Journal of Applied Corporate Finance, Vol. 12, No. 2, Summer 1999
Number of pages: 27 Posted: 20 Sep 1999
Gary C. Biddle, Robert M. Bowen and James S. Wallace
The University of Hong Kong - School of Economics and Finance, University of San Diego - Department of Accountancy and Claremont Colleges - Peter F. Drucker Graduate School of Management
Downloads 15,165 (136)
Citation 26

Abstract:

2.

How Does Financial Reporting Quality Relate to Investment Efficiency?

Journal of Accounting & Economics (JAE), December 2009
Number of pages: 49 Posted: 01 Dec 2010 Last Revised: 21 Sep 2015
Gary C. Biddle, Gilles Hilary and Rodrigo S. Verdi
The University of Hong Kong - School of Economics and Finance, Georgetown University - Department of Accounting and Business Law and Massachusetts Institute of Technology (MIT)
Downloads 4,455 (1,338)
Citation 45

Abstract:

Financial Reporting Quality, Investment Efficiency, Accounting Quality, Adverse Selection, Moral Hazard

3.

Does EVA Beat Earnings? Evidence on Associations with Stock Returns and Firm Values

Journal of Accounting & Economics (JAE), 1997
Number of pages: 43 Posted: 12 Jun 2002
Gary C. Biddle, Robert M. Bowen and James S. Wallace
The University of Hong Kong - School of Economics and Finance, University of San Diego - Department of Accountancy and Claremont Colleges - Peter F. Drucker Graduate School of Management
Downloads 3,868 (1,686)
Citation 66

Abstract:

Value-relevance, relative information content, incremental information content, firm market value, economic value added, EVA, residual income, economic profits, earnings, cash from operations, charge for capital

4.

Accounting Quality and Firm-Level Capital Investment

Accounting Review, October 2006
Number of pages: 42 Posted: 23 Jun 2006
Gary C. Biddle and Gilles Hilary
The University of Hong Kong - School of Economics and Finance and Georgetown University - Department of Accounting and Business Law
Downloads 2,522 (3,150)
Citation 61

Abstract:

investment, accounting quality

5.

Accounting Conservatism and Bankruptcy Risk

Number of pages: 57 Posted: 06 Jun 2010 Last Revised: 21 Mar 2016
Gary C. Biddle, Mary L. Z. Ma and Frank M. Song
The University of Hong Kong - School of Economics and Finance, York University and The University of Hong Kong - School of Economics and Finance
Downloads 2,453 (2,380)
Citation 6

Abstract:

bankruptcy risk; unconditional conservatism; conditional conservatism

6.

When Capital Follows Profitability: Non-linear Residual Income Dynamics

Review of Accounting Studies, June/September 2001
Number of pages: 75 Posted: 27 Dec 2000
Gary C. Biddle, Peter F. Chen and Guochang Zhang
The University of Hong Kong - School of Economics and Finance, Hong Kong University of Science & Technology (HKUST) - Department of Accounting and University of Hong Kong
Downloads 1,381 (10,127)
Citation 17

Abstract:

Residual Income, Valuation, Linear Information Dynamics, Investment Dynamics, Non-linear Residual Income Dynamics

7.

Accounting Methods and Management Decisions: The Case of Inventory Costing and Inventory Policy

Journal of Accounting Research, Vol.18, Supplement 1980
Number of pages: 46 Posted: 16 Sep 2010 Last Revised: 04 Nov 2010
Gary C. Biddle
The University of Hong Kong - School of Economics and Finance
Downloads 664 (26,841)
Citation 10

Abstract:

8.

Ineffective Internal Control Reporting by Chinese U.S.-listed Firms

Number of pages: 44 Posted: 19 Jun 2012 Last Revised: 09 Apr 2017
Xiamen University - Institute for Financial and Accounting Studies, The University of Hong Kong - School of Economics and Finance, The University of Hong Kong and Hong Kong Baptist University
Downloads 575 (32,394)
Citation 1

Abstract:

Sarbanes-Oxley Act; International Cross-Listing; China; Internal Controls; Chinese U.S.- listed Firms; Reverse Mergers

9.

Foreign Stock Listings: Benefits, Costs, and the Accounting Poiicy Dilemma

Accounting Horizons, Vol. 5, No. 3, 1991
Number of pages: 13 Posted: 18 Jan 2011
Gary C. Biddle and Shahrokh M. Saudagaran
The University of Hong Kong - School of Economics and Finance and University of Washington, Tacoma - Milgard School of Business
Downloads 391 (47,299)
Citation 11

Abstract:

10.

Is Comprehensive Income Useful?

Journal of Contemporary Accounting and Economics, Vol. 2, No. 1, June 2006
Number of pages: 32 Posted: 15 Jun 2011
Gary C. Biddle and Jong-Hag Choi
The University of Hong Kong - School of Economics and Finance and Seoul National University - College of Business Administration
Downloads 356 (50,595)
Citation 12

Abstract:

comprehensive income, information content, executive compensation predictive ability

11.

Do Adoptions of International Financial Reporting Standards Enhance Capital Investment Efficiency?

Number of pages: 49 Posted: 16 Nov 2013 Last Revised: 08 Apr 2017
The University of Hong Kong - School of Economics and Finance, University of Louisville - College of Business, University of Memphis and Texas State University
Downloads 289 (34,267)
Citation 1

Abstract:

IFRS adoption; capital investment efficiency; financial disclosure; information asymmetry; comparability of accounting information

12.

Economic Value Added: Some Empirical Evidence

Managerial Finance, Vol. 24, No. 11, 1998
Number of pages: 12 Posted: 15 Jun 2011
Gary C. Biddle, Robert M. Bowen and James S. Wallace
The University of Hong Kong - School of Economics and Finance, University of San Diego - Department of Accountancy and Claremont Colleges - Peter F. Drucker Graduate School of Management
Downloads 269 (77,526)

Abstract:

13.

The Estimation and Determinants of Associations between Returns and Earnings: Evidence from Cross-Industry Comparisons

Journal of Accounting, Auditing and Finance, Vol. 6, No. 2, 1991
Posted: 02 Nov 2010 Last Revised: 09 Nov 2010
Gary C. Biddle and Gim-Seong Seow
The University of Hong Kong - School of Economics and Finance and University of Connecticut - Department of Accounting
Downloads 230 (92,109)
Citation 14

Abstract:

14.

Computer-Intensive Methods in Auditing: Bootstrap Difference and Ratio Estimation

Auditing: A Journal of Practice & Theory, Vol. 9, No. 3, 1990
Number of pages: 24 Posted: 06 Oct 2010 Last Revised: 04 Nov 2010
Gary C. Biddle, Carol M. Bruton and Andrew F. Siegel
The University of Hong Kong - School of Economics and Finance, Independent and University of Washington - Department of Finance and Business Economics
Downloads 220 (104,815)

Abstract:

15.

The Effects of Financial Disclosure Levels on Firms' Choices among Alternative Foreign Stock Exchange Listings

Journal of International Financial Management and Accounting. Vol 1, No. 1, pp. 55-87, 1989
Number of pages: 34 Posted: 11 Oct 2010 Last Revised: 09 Nov 2010
Gary C. Biddle and Shahrokh M. Saudagaran
The University of Hong Kong - School of Economics and Finance and University of Washington, Tacoma - Milgard School of Business
Downloads 201 (111,447)
Citation 14

Abstract:

16.

Relative Versus Incremental Information Content

Contemporary Accounting Research, Vol. 12, No. 1, Fall 1995
Number of pages: 24 Posted: 23 Aug 1998 Last Revised: 21 Sep 2015
Gary C. Biddle, Gim-Seong Seow and Andrew F. Siegel
The University of Hong Kong - School of Economics and Finance, University of Connecticut - Department of Accounting and University of Washington - Department of Finance and Business Economics
Downloads 201 (78,039)
Citation 49

Abstract:

17.

Financial Disclosure Levels and Foreign Stock Exchange Listing Decisions

Journal of International Financial Management and Accounting, Vol. 4, No. 2, 1992
Number of pages: 44 Posted: 08 Oct 2010 Last Revised: 04 Nov 2010
Shahrokh M. Saudagaran and Gary C. Biddle
University of Washington, Tacoma - Milgard School of Business and The University of Hong Kong - School of Economics and Finance
Downloads 198 (105,312)
Citation 34

Abstract:

18.

Anchoring and Adjustment In Probabilistic Inference in Auditing

Journal of Accounting Research, Vol. 19, No. 1, Spring 1981
Number of pages: 26 Posted: 16 Sep 2010 Last Revised: 21 Sep 2015
Edward J. Joyce and Gary C. Biddle
University of Minnesota and The University of Hong Kong - School of Economics and Finance
Downloads 150 (133,188)
Citation 14

Abstract:

19.

Allocations of Joint and Common Costs

Journal of Accounting Literature, Vol. 3, 1984
Number of pages: 45 Posted: 13 Jun 2011
Gary C. Biddle and Richard Steinberg
The University of Hong Kong - School of Economics and Finance and Columbia University
Downloads 144 (133,890)

Abstract:

20.

Stock Price Reactions to LIFO Adoptions: The Association Between Excess Returns and LIFO Tax Savings

Journal of Accounting Research, Vol. 20, No. 2, 1982
Number of pages: 38 Posted: 09 Nov 2010 Last Revised: 11 Nov 2010
Gary C. Biddle and Frederick W. Lindahl
The University of Hong Kong - School of Economics and Finance and George Washington University - Department of Accountancy
Downloads 143 (145,301)
Citation 17

Abstract:

21.

Foreign Listing Location: A Study of MNCS and Stock Exchanges in Eight Countries

Journal of International Business Studies, Vol. 26, No. 2, pp. 319-341, 1995
Number of pages: 23 Posted: 07 Oct 2010 Last Revised: 09 Nov 2010
Shahrokh M. Saudagaran and Gary C. Biddle
University of Washington, Tacoma - Milgard School of Business and The University of Hong Kong - School of Economics and Finance
Downloads 115 (176,795)
Citation 34

Abstract:

22.

Inflation, Taxes, and Optimal Inventory Policies

Journal of Accounting Research, Vol. 23, No. 1, Spring 1985
Number of pages: 27 Posted: 21 Sep 2010 Last Revised: 21 Sep 2015
Gary C. Biddle and Kipp Martin
The University of Hong Kong - School of Economics and Finance and University of Chicago - Booth School of Business
Downloads 114 (186,762)
Citation 3

Abstract:

23.

Analyst Forecast Errors and Stock Price Behavior Near the Earnings Announcement Dates of LIFO Adopters

Journal of Accounting Research, Vol. 26, No. 2, Autumn 1988
Number of pages: 26 Posted: 21 Sep 2010 Last Revised: 11 Nov 2010
Gary C. Biddle and William E. Ricks
The University of Hong Kong - School of Economics and Finance and Rosenberg Institutional Equity Management
Downloads 101 (208,445)
Citation 7

Abstract:

24.

Are Auditors' Judgments Sufficiently Regressive?

Journal of Accounting Research, Vol. 19, No. 2, Autumn 1981
Number of pages: 28 Posted: 16 Sep 2010
Edward J. Joyce and Gary C. Biddle
University of Minnesota and The University of Hong Kong - School of Economics and Finance
Downloads 70 (257,997)
Citation 9

Abstract:

25.

Tax-Cutting Inventory Management

Midland Corporate Finance Journal, Vol. 3, No. 2, 1985
Number of pages: 8 Posted: 15 Jun 2011 Last Revised: 04 Oct 2012
Gary C. Biddle and Kipp Martin
The University of Hong Kong - School of Economics and Finance and University of Chicago - Booth School of Business
Downloads 36 (319,406)
Citation 1

Abstract:

26.

A Stochastic Inventory Model Incorporation Intra-Year Purchases and Accounting Tax Incentives

Management Science, Vol. 32, No. 6, 1986
Number of pages: 17 Posted: 09 Nov 2010
Gary C. Biddle and Kipp Martin
The University of Hong Kong - School of Economics and Finance and University of Chicago - Booth School of Business
Downloads 32 (366,996)
Citation 1

Abstract:

accounting, Inventory/production-stochatic models, inventory/production-approximations

27.

Review of David F. Hawkins, Corporate Financial Disclosure, 1900-1933 (Garland Publishing, New York, 1986)

The Accounting Review, July 1988
Number of pages: 2 Posted: 17 Jun 2011 Last Revised: 28 Jul 2011
Gary C. Biddle
The University of Hong Kong - School of Economics and Finance
Downloads 16 (443,441)

Abstract:

28.

Discussion on 'Inventory Accounting and Earnings/Price Ratios: A Puzzle'

Contemporary Accounting Research, Vol. 5, No. 1, pp. 389-396, Fall 1988
Number of pages: 8 Posted: 21 Sep 2015
Gary C. Biddle
The University of Hong Kong - School of Economics and Finance
Downloads 6 (394,428)
Citation 1

Abstract:

29.

Comments on Cost Allocation Games

JOINT COST ALLOCATIONS, Shane Moriarity, ed., Center for Economic and Management Research, 1981
Number of pages: 4 Posted: 15 Jun 2011 Last Revised: 20 Jan 2014
Gary C. Biddle
The University of Hong Kong - School of Economics and Finance
Downloads 3 (499,043)

Abstract:

30.

Voluntary Capex Guidance, Analyst Feedback and Capital Investment Efficiency

Number of pages: 49 Posted: 05 Jun 2016 Last Revised: 06 Oct 2016
Jihun Bae, Gary C. Biddle and Chul W. Park
Tilburg University, The University of Hong Kong - School of Economics and Finance and The University of Hong Kong - School of Business
Downloads 0 (117,122)

Abstract:

Capex guidance; Capital Investment efficiency; Transparency; Monitoring; Feedback.

31.

Conditional Conservatism and the Cost of Equity Capital: Information Precision and Information Asymmetry Effects

Vol 2, No. 1 (2016) Applied Finance and Accounting
Number of pages: 24 Posted: 01 Jun 2014 Last Revised: 09 Apr 2017
Gary C. Biddle, Mary L. Z. Ma and Feng Wu
The University of Hong Kong - School of Economics and Finance, York University and University of Macau - Faculty of Business Administration
Downloads 0 (374,320)

Abstract:

conditional conservatism; cost of equity capital; asset pricing test; Sarbanes-Oxley Act (SOX)

32.

Common Cost Allocation in the Firm

COST ALLOCATION: METHODS, PRINCIPLES AND APPLICATIONS, H. Peyton Young, ed., North-Holland, 1985
Number of pages: 24 Posted: 17 Jun 2011 Last Revised: 30 Sep 2015
Gary C. Biddle and Richard Steinberg
The University of Hong Kong - School of Economics and Finance and Columbia University
Downloads 0 (453,673)
Citation 1

Abstract:

33.

Decision-Making in Auditing: Alternative Research Strategies

SYMPOSIUM ON AUDITING RESEARCH: DISCUSSION PAPERS, University of Glasgow Press, 1983
Number of pages: 29 Posted: 15 Jun 2011 Last Revised: 30 Sep 2015
Gary C. Biddle
The University of Hong Kong - School of Economics and Finance
Downloads 0 (516,790)

Abstract:

Other Papers (2)

Total Downloads: 6    Citations: 0
1.

Comments on Plenary Session by James G. March and Anthony G. Hopwood

ACCOUNTING AND CULTURE, Barry Cushing, ed., American Accounting Association, 1987
Number of pages: 5 Posted: 15 Jun 2011 Last Revised: 29 Sep 2015
Gary C. Biddle
The University of Hong Kong - School of Economics and Finance
Downloads 2

Abstract:

2.

Comments On ‘Legal Institutions, Ownership Concentration, and Stock Repurchases around the World: Signal Mimicking?’

The International Journal of Accounting 48 (2013) 459-460
Number of pages: 4 Posted: 08 May 2017
Gary C. Biddle
The University of Hong Kong - School of Economics and Finance
Downloads 0

Abstract:

Legal Institutions, Mimicking Stock Repurchases, Operating and Market Performance, Ownership Concentration, Signaling