Agnes Cheng

Hong Kong Polytechnic University

11 Yuk Choi Rd

Hung Hom

Hong Kong

University of Oklahama

Professor of Accounting

307 West Brooks

Norman, OK 73019-4004

United States

  • Hong Kong Polytechnic University

  • University of Oklahama

SCHOLARLY PAPERS

41

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Scholarly Papers (41)

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1.

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

Downloads 2,563 ( 6,902)
Citation 5

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

Number of pages: 64 Posted: 10 Apr 2012
Li Zheng Brooks, Agnes Cheng and Kenneth Reichelt
Texas A&M International University, Hong Kong Polytechnic University and affiliation not provided to SSRN
Downloads 1,607 (14,322)
Citation 4

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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, Agnes Cheng and Kenneth John Reichelt
Texas A&M International University, Hong Kong Polytechnic University and Louisiana State University, Baton Rouge - Department of Accounting
Downloads 956 (31,018)
Citation 10

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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
Agnes Cheng, Henry He Huang, Gerald J. Lobo and Yinghua Li
Hong Kong Polytechnic University, 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 1,195 (22,847)
Citation 14

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Corporate governance, Institutional Investors, Monitoring, Shareholder litigation

3.

The Persistence of Cash Flow Components into Future Cash Flows

Number of pages: 32 Posted: 08 May 2004
Agnes Cheng and Dana Hollie
Hong Kong Polytechnic University and The University of Toledo
Downloads 1,150 (24,209)
Citation 1

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

4.

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

Number of pages: 26 Posted: 14 Apr 2003
Agnes Cheng, Denton Collins and Henry He Huang
Hong Kong Polytechnic University, Texas Tech University - Rawls College of Business and Yeshiva University - Sy Syms School of Business
Downloads 1,116 (25,247)
Citation 5

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

5.

Characteristics of Institutional Investors and Discretionary Accruals

Number of pages: 37 Posted: 10 Nov 2003
Agnes Cheng and Austin L. Reitenga
Hong Kong Polytechnic University and University of Alabama
Downloads 961 (31,276)
Citation 5

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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
Agnes Cheng, Henry He Huang, Yinghua Li and Jason Stanfield
Hong Kong Polytechnic University, Yeshiva University - Sy Syms School of Business, Arizona State University (ASU) - School of Accountancy and Ball State University
Downloads 808 (39,818)
Citation 37

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7.

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

Number of pages: 45 Posted: 26 Sep 2011
Li Zheng Brooks, Agnes Cheng, Joe Johnston and Kenneth John Reichelt
Texas A&M International University, Hong Kong Polytechnic University, Illinois State University - Department of Accounting and Louisiana State University, Baton Rouge - Department of Accounting
Downloads 775 (42,126)
Citation 1

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8.

The Monitoring Role of the Media: Evidence from Earnings Management

Number of pages: 51 Posted: 23 Mar 2017 Last Revised: 17 Jun 2020
Yangyang Chen, Agnes Cheng, Shuo Li, Shuo Li and Jingran Zhao
City University of Hong Kong (CityU) - Department of Accountancy, Hong Kong Polytechnic University, Western Washington University - Department of AccountingWestern Washington University and Hong Kong Polytechnic University
Downloads 648 (53,480)
Citation 6

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Media Coverage, Earnings Management, Monitoring

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
Agnes Cheng, Cathy Zishang Liu, Kaye Newberry and Kenneth John Reichelt
Hong Kong Polytechnic University, affiliation not provided to SSRN, University of Houston - Bauer College of Business and Louisiana State University, Baton Rouge - Department of Accounting
Downloads 633 (55,131)
Citation 2

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cost of common equity capital

10.

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

International Journal of Law and Management, 52 (2), 144-16, 2008
Number of pages: 47 Posted: 11 Sep 2006 Last Revised: 23 Aug 2017
Sudheer Chava, Agnes Cheng, Henry He Huang and Gerald J. Lobo
Georgia Institute of Technology - Scheller College of Business, Hong Kong Polytechnic University, Yeshiva University - Sy Syms School of Business and University of Houston - C.T. Bauer College of Business
Downloads 590 (60,253)
Citation 6

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cost of equity capital, securiteis class action

11.

Overbidding in Mergers and Acquisitions: An Accounting Perspective

Number of pages: 49 Posted: 29 Sep 2017 Last Revised: 18 Apr 2020
Eli Bartov, Agnes Cheng and Hong Wu
NYU Stern School of Business, Hong Kong Polytechnic University and Fudan University - School of Economics
Downloads 417 (92,118)

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Overbidding, Mergers and Acquisitions, Goodwill, SFAS No. 141, SFAS No. 142

12.

Innovation and Corporate Tax Planning: The Distinct Effects of Patents and R&D

Downloads 383 (101,399)
Citation 1

Innovation and Corporate Tax Planning: The Distinct Effects of Patents and R&D

Contemporary Accounting Research 38(1): 621-653
Number of pages: 56 Posted: 28 Jan 2018 Last Revised: 27 Sep 2021
Agnes Cheng, Peng Guo, Chia-Hsiang Weng and Qiang Wu
Hong Kong Polytechnic University, Rutgers Business School - Camden, National Chengchi University (NCCU) - Department of Accounting and Hong Kong Polytechnic University-School of Accounting and Finance
Downloads 383 (100,536)
Citation 1

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Tax Planning; Tax Avoidance; Income Shifting; Innovation; Patents; R&D; Transfer Pricing

Innovation and Corporate Tax Planning: The Distinct Effects of Patents and R&D

Contemporary Accounting Research, Forthcoming
Posted: 16 Jul 2020
Agnes Cheng, Peng Guo, Chia-Hsiang Weng and Qiang Wu
Hong Kong Polytechnic University, Rutgers Business School - Camden, National Chengchi University (NCCU) - Department of Accounting and Hong Kong Polytechnic University-School of Accounting and Finance

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Tax Planning, Tax Avoidance, Income Shifting, Innovation, Patents, R&D, Transfer Pricing

13.

Analyst Forecasts: Sales and Profit Margins

Review of Accounting Studies, Forthcoming
Number of pages: 47 Posted: 01 Apr 2016 Last Revised: 08 Oct 2019
Agnes Cheng, K.C. Kenneth Chu and James A. Ohlson
Hong Kong Polytechnic University, The University of Hong Kong and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 319 (124,157)
Citation 2

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Analyst forecasts

14.

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
Agnes Cheng, Joe Johnston, Shuo Li and Shuo Li
Hong Kong Polytechnic University, Illinois State University - Department of Accounting and Western Washington University - Department of AccountingWestern Washington University
Downloads 289 (137,909)
Citation 3

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Income Smoothness, ERC, FERC, Information Environment

15.

Abnormal Accrual Estimates and Evidence of Mispricing

Downloads 282 (141,405)
Citation 7

Abnormal Accrual Estimates and Evidence of Mispricing

Number of pages: 52 Posted: 01 Dec 2011 Last Revised: 05 Dec 2011
Agnes Cheng, Cathy Zishang Liu and Wayne B. Thomas
Hong Kong Polytechnic University, affiliation not provided to SSRN and University of Oklahoma
Downloads 282 (140,710)

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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
Agnes Cheng, Cathy Zishang Liu and Wayne B. Thomas
Hong Kong Polytechnic University, affiliation not provided to SSRN and University of Oklahoma
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abnormal accruals, discretionary accruals, accrual models, mispricing

16.

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

Number of pages: 63 Posted: 20 Jun 2013
Agnes Cheng, Joe Johnston and Ling Zhou
Hong Kong Polytechnic University, Illinois State University - Department of Accounting and University of New Mexico
Downloads 269 (148,444)

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earnings quality, price synchronicity, financial analysts

17.

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
Agnes Cheng, Henry He Huang and Yinghua Li
Hong Kong Polytechnic University, Yeshiva University - Sy Syms School of Business and Arizona State University (ASU) - School of Accountancy
Downloads 242 (164,806)
Citation 8

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Hedge fund activism, corporate governance, institutional ownership

18.

Media Attention and Selective Managerial Bad News Hoarding

Number of pages: 54 Posted: 13 Dec 2018
Yangyang Chen, Agnes Cheng, Shuo Li, Shuo Li and Jingran Zhao
City University of Hong Kong (CityU) - Department of Accountancy, Hong Kong Polytechnic University, Western Washington University - Department of AccountingWestern Washington University and Hong Kong Polytechnic University
Downloads 228 (174,562)

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Media attention, Crash risk, Selective bad news hoarding

19.

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

Journal of International Accounting Research, Summer 2021, Vol. 20, No. 2, pp. 1-23
Number of pages: 51 Posted: 15 Feb 2017 Last Revised: 17 Sep 2021
Hsihui Chang, Xin Chen, Agnes Cheng and Nan Zhou
Drexel University, Shanghai Jiao Tong University (SJTU) - Antai College of Economics and Management, Hong Kong Polytechnic University and University of Cincinnati - Lindner College of Business
Downloads 223 (178,260)

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

20.

How does dividend payout affect corporate social responsibility? A channel analysis

China International Conference in Finance (CICF) 2021 Conference
Number of pages: 51 Posted: 10 Feb 2017 Last Revised: 29 Sep 2021
Agnes Cheng, Xiaohui Li, Zeyu Sun and Jing Xie
Hong Kong Polytechnic University, Hong Kong Polytechnic University - School of Accounting and Finance, University of International Business and Economics (UIBE) - Business School and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 208 (190,280)
Citation 1

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Corporate Social Responsibility; Dividend Payout; Constituency Statutes; Shareholder-Stakeholder Conflict

21.

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

Number of pages: 44 Posted: 18 Jan 2011
Agnes Cheng, Kenneth John Reichelt and Cathy Zishang Liu
Hong Kong Polytechnic University, Louisiana State University, Baton Rouge - Department of Accounting and affiliation not provided to SSRN
Downloads 203 (194,633)
Citation 1

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Preferred Stock, Financial Distress, Risk, Cost of Capital

22.

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

Journal of Accounting, Auditing and Finance, 32(4), 449-479
Number of pages: 37 Posted: 23 Jun 2015 Last Revised: 17 Jan 2018
Agnes Cheng, Jing Wang, Ning Zhang and Sha Zhao
Hong Kong Polytechnic University, Queen's University, Queen's University, Smith School of Business and Oakland University - Department of Accounting and Finance
Downloads 177 (219,795)
Citation 3

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Social Capital, Cost of Bank Loans

23.

Corporate Tax Benefits from Hometown-Connected Politicians

Number of pages: 53 Posted: 11 Oct 2018 Last Revised: 02 Nov 2021
Chunfang Cao, Chunfang Cao, Agnes Cheng, Changyuan Xia, Jing Xie and Cheng (Colin) Zeng
Sun Yat-sen University (SYSU)Southwest University of Finance and Economics, Hong Kong Polytechnic University, Southwestern University of Finance and Economics (SWUFE) - School of Insurance, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University
Downloads 167 (230,973)

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Political Leaders; Hometown; Social Identity; Tax Benefits

24.

An Empirical Analysis of Risk and Liability Components

CAAA Annual Conference 2011
Number of pages: 55 Posted: 18 Jan 2011
Agnes Cheng, Cathy Zishang Liu and Kenneth John Reichelt
Hong Kong Polytechnic University, affiliation not provided to SSRN and Louisiana State University, Baton Rouge - Department of Accounting
Downloads 161 (238,147)
Citation 2

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Leverage Components, Preferred Stock, Risk Measures

25.

Major Government Customer and Management Earnings Forecasts

Number of pages: 51 Posted: 08 Nov 2019 Last Revised: 28 Oct 2020
Agnes Cheng, Wenli Huang and Shaojun Zhang
Hong Kong Polytechnic University, Hong Kong Polytechnic University and Hong Kong Polytechnic University
Downloads 128 (285,757)
Citation 1

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Customer-supplier relationship, Demand uncertainty, Major government customer, Information spillover, Management earnings forecasts

26.

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

Journal of International Accounting Research, 14(2), 89-116
Number of pages: 41 Posted: 15 Jan 2012 Last Revised: 17 Jan 2018
Agnes Cheng, Jing Wang and Steven X. Wei
Hong Kong Polytechnic University, Queen's University and Hong Kong Polytechnic University - Faculty of Business
Downloads 120 (299,729)
Citation 2

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IPO, Earnings management, Ownership type

27.

Media Coverage and Debt Financing

Number of pages: 60 Posted: 28 Sep 2020
Agnes Cheng, Liangliang Jiang and Wei-Ling Song
Hong Kong Polytechnic University, Hong Kong Polytechnic University and Louisiana State University
Downloads 102 (335,194)

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Media Coverage, Debt Structure and Choice, Corporate Governance, Information Asymmetry

28.

Internet Appendix to: Overbidding in Mergers and Acquisitions: An Accounting Perspective

The Accounting Review, Forthcoming
Number of pages: 14 Posted: 16 Apr 2020
Eli Bartov, Agnes Cheng and Hong Wu
NYU Stern School of Business, Hong Kong Polytechnic University and Fudan University - School of Economics
Downloads 75 (404,488)
Citation 1

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overbidding; mergers and acquisitions; SFAS No. 141; SFAS No. 142

29.

CAFR 1999-2019, Past Two Decades and Looking Ahead

Number of pages: 38 Posted: 31 Dec 2020
Agnes Cheng, Gang Hu and Danlei Bonnie Yu
Hong Kong Polytechnic University, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 44 (519,956)

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Information Disclosure, Auditing and Taxation, Corporate Governance, Market Efficiency, Corporate Finance

30.

Time Orientation in Languages and Tax Avoidance

Journal of Business Ethics, forthcoming
Number of pages: 58 Posted: 12 Jul 2021
Agnes Cheng, Jaehyeon Kim, Mooweon Rhee and Jian Zhou
Hong Kong Polytechnic University, Ajou University, Yonsei University and University of Hawaii at Manoa
Downloads 36 (559,487)

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Languages, tax avoidance, future time reference, linguistic relativity principle, informal institutions, cross-country studies

31.

Noise and Deficiency of the Implied Cost of Capital as an Expected Return Proxy

Posted: 03 Nov 2021
Agnes Cheng and Jing Fang
Hong Kong Polytechnic University and Hong Kong Polytechnic University

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Implied cost of capital, Expected return, Noise, Bias

32.

Size, Efficiency, and Return

Posted: 03 Nov 2021 Last Revised: 06 Dec 2021
Agnes Cheng, Zhuo (June) Cheng, Jing Fang and Steven X. Wei
Hong Kong Polytechnic University, Hong Kong Polytechnic University - School of Accounting and Finance, Hong Kong Polytechnic University and Hong Kong Polytechnic University - Faculty of Business

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Size, Stock pricing efficiency, Realized return, Expected return, January effect

33.

The Level of Greenwashing and Cost of Equity Capital

Posted: 25 Mar 2021
Amna Chalwati, Amna Chalwati, Agnes Cheng, Sadok El Ghoul and Samir Trabelsi
Saint Mary's UniversityHong Kong Polytechnic University, Hong Kong Polytechnic University, University of Alberta - Campus Saint-Jean and Brock University - Accounting

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Greenwashing; cost of capital; selective disclosure

34.

Operating Cash Flow Opacity and Stock Price Crash Risk

Journal of Accounting and Public Policy, Forthcoming
Posted: 05 Mar 2020
Agnes Cheng, Shuo Li, Shuo Li, Eliza Xia Zhang and Eliza Xia Zhang
Hong Kong Polytechnic University, Western Washington University - Department of AccountingWestern Washington University and University of Washington, TacomaUniversity of Washington Tacoma

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OCF opacity; OCF management; accruals opacity; stock price crash risk

35.

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
Agnes Cheng and John Daniel Eshleman
Hong Kong Polytechnic University and Rutgers - Camden

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Mispricing, Price Discovery, Information Transfers, Supply Chain

36.

Income Classification Shifting and Mispricing of Core Earnings

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

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37.

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

Posted: 24 Nov 2009
Li Zheng Brooks, Agnes Cheng, Joe Johnston and Samuel L. Tiras
Texas A&M International University, Hong Kong Polytechnic University, Louisiana State University, Baton Rouge and Indiana University - Kelley School of Business

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Sarbanes-Oxley Act, Value-Relevance, Other Information

38.

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
Agnes Cheng and Dana Hollie
Hong Kong Polytechnic University and The University of Toledo

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

39.

Evidence of the Abnormal Accrual Anomaly Incremental to Operating Cash Flows

Accounting Review, Vol. 81, October 2006
Posted: 25 Apr 2006
Agnes Cheng and Wayne B. Thomas
Hong Kong Polytechnic University and University of Oklahoma

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

40.

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
Agnes Cheng and Ray McNamara
Hong Kong Polytechnic University and James Cook University, College of Business Law & Governance

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41.

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

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

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