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

SCHOLARLY PAPERS

51

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77

Scholarly Papers (51)

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

Number of pages: 64 Posted: 10 Apr 2012
Texas A&M International University, Hong Kong Polytechnic University and affiliation not provided to SSRN
Downloads 1,655 (18,610)
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
Texas A&M International University, Hong Kong Polytechnic University and Louisiana State University, Baton Rouge - Department of Accounting
Downloads 1,101 (34,120)
Citation 7

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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
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 1,246 (29,016)
Citation 30

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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 Louisiana State University, Baton Rouge - Department of Accounting
Downloads 1,197 (30,749)
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 1,136 (33,158)
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 1,002 (39,631)
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
Hong Kong Polytechnic University, Yeshiva University - Sy Syms School of Business, Arizona State University (ASU) - School of Accountancy and Ball State University
Downloads 881 (47,369)
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
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 825 (51,859)
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
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 711 (63,277)
Citation 9

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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
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 662 (69,319)
Citation 2

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cost of common equity capital

10.

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 596 (79,248)

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

11.

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
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 592 (79,733)
Citation 6

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cost of equity capital, securiteis class action

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 439 (113,681)
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
Hong Kong Polytechnic University, The University of Hong Kong and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 384 (134,004)
Citation 2

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Analyst forecasts

14.

Media Attention and Selective Managerial Bad News Hoarding

Number of pages: 54 Posted: 13 Dec 2018
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 358 (144,804)

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Media attention, Crash risk, Selective bad news hoarding

15.

Corporate Tax Benefits from Hometown-Connected Politicians

The Accounting Review (forthcoming)
Number of pages: 61 Posted: 11 Oct 2018 Last Revised: 01 Nov 2023
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, University of Macau, Faculty of Business Administration, Department of Finance and Business Economics and Hong Kong Polytechnic University
Downloads 353 (147,446)
Citation 1

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provincial leaders; hometown favoritism; social identity; tax benefits

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
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 332 (156,977)
Citation 4

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Income Smoothness, ERC, FERC, Information Environment

17.

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

2021 China International Conference in Finance (CICF) Conference; the 2020 CAFM Conference; the 2019 FMA (US) Conference, the 31st Asian-Pacific Conference on International Accounting Issues; the 2019 FMA Asia/Pacific Conference; 2017 Asian Financial Association (AsianFA) annual meeting; the 2017 , Journal of Financial Stability, Forthcoming
Number of pages: 58 Posted: 10 Feb 2017 Last Revised: 21 Aug 2023
Zeyu Sun, Xiaohui Li, Jing Xie and Agnes Cheng
Capital University of Economics and Business, Hong Kong Polytechnic University - School of Accounting and Finance, University of Macau, Faculty of Business Administration, Department of Finance and Business Economics and Hong Kong Polytechnic University
Downloads 322 (162,802)
Citation 1

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Corporate Social Responsibility; Sustainable Finance; Dividend Payout; Stakeholder Orientation; Financial Constraint; Short-Termism

18.

Abnormal Accrual Estimates and Evidence of Mispricing

Number of pages: 52 Posted: 01 Dec 2011 Last Revised: 05 Dec 2011
Hong Kong Polytechnic University, affiliation not provided to SSRN and University of Oklahoma
Downloads 298 (175,972)

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abnormal accruals, accrual model(s)

19.

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 296 (177,242)

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earnings quality, price synchronicity, financial analysts

20.

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 273 (193,378)
Citation 8

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Hedge fund activism, corporate governance, institutional ownership

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
Hong Kong Polytechnic University, Louisiana State University, Baton Rouge - Department of Accounting and affiliation not provided to SSRN
Downloads 262 (200,711)
Citation 1

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Preferred Stock, Financial Distress, Risk, Cost of Capital

22.

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 248 (211,861)

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

23.

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 - Smith School of Business, Queen's University, Smith School of Business and Oakland University - Department of Accounting and Finance
Downloads 223 (234,782)
Citation 8

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Social Capital, Cost of Bank Loans

24.

Audit Costs of Involving New Assets: Cases of Cryptoassets

Number of pages: 54 Posted: 22 Nov 2022 Last Revised: 08 Aug 2023
Agnes Cheng, Yehuda Davis, Henry He Huang and Yue Ma
Hong Kong Polytechnic University, Yeshiva University - Sy Syms School of Business, Yeshiva University - Sy Syms School of Business and University of Oklahoma
Downloads 213 (245,139)

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cryptoassets, cryptocurrency, audit fees, auditor turnover, auditor expertise

25.

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 207 (251,589)

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

26.

An Empirical Analysis of Risk and Liability Components

CAAA Annual Conference 2011
Number of pages: 55 Posted: 18 Jan 2011
Hong Kong Polytechnic University, affiliation not provided to SSRN and Louisiana State University, Baton Rouge - Department of Accounting
Downloads 179 (286,508)
Citation 2

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Leverage Components, Preferred Stock, Risk Measures

27.

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 158 (318,839)
Citation 3

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

28.

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 - Smith School of Business and Hong Kong Polytechnic University - Faculty of Business
Downloads 154 (325,825)
Citation 2

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IPO, Earnings management, Ownership type

29.

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 120 (395,466)

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

30.

Traveling Governance Through Common Ownership Peers: Evidence from Clawback Provision Adoption

Amerthe 2017 American Accounting Association Annual Meeting, 2017 Asian Finance Association Annual Conference, 2017 China International Conference in Finance (CICF), and 2017 Financial Management Association (FMA) Annual Conference, 2018 Asian Bureau of Finance and Economic Research (ABFER) annual c
Number of pages: 57 Posted: 01 Feb 2017 Last Revised: 12 Sep 2022
Agnes Cheng, Zeyu Sun and Jing Xie
Hong Kong Polytechnic University, Capital University of Economics and Business and University of Macau, Faculty of Business Administration, Department of Finance and Business Economics
Downloads 105 (435,523)
Citation 1

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Shareholder Activism; Spillover Effect; Clawback Provision; Institutional Investors

31.

The Role of Financial Reporting Quality in Private Placements

2020 AAA annual meeting, 2020 FMA annual meeting, and 2021 MIT Asia conference
Number of pages: 49 Posted: 26 May 2022 Last Revised: 17 Apr 2023
Agnes Cheng, Jiajia Fu, Zhi LI and Jing Xie
Hong Kong Polytechnic University, University of Texas Rio Grande Valley (UTRGV) (Formerly University of Texas-Pan American), Hong Kong Polytechnic University and University of Macau, Faculty of Business Administration, Department of Finance and Business Economics
Downloads 98 (456,789)

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Private investments in public equity, financial reporting quality, cost of equity capital, financial contracting, agency cost

32.

How Does Media Sentiment Influence the Adjustment of the Level of Tax Avoidance?

Number of pages: 60 Posted: 13 Apr 2023
Agnes Cheng and Chia-Hsiang Weng
Hong Kong Polytechnic University and National Chengchi University (NCCU) - Department of Accounting
Downloads 93 (472,661)

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Tax Planning, Optimal Tax Avoidance, Media Sentiment, Role of the Media, Reputation Cost

33.

Private communication and management forecasts: Evidence from corporate site visit

Corporate Governance: An International Review (forthcoming)
Number of pages: 37 Posted: 28 Mar 2022
Xiaoqi Chen, Agnes Cheng, Jing Xie and Haoyi Yang
Xiamen University, Hong Kong Polytechnic University, University of Macau, Faculty of Business Administration, Department of Finance and Business Economics and Nanjing University
Downloads 79 (522,120)
Citation 2

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Corporate site visits; management forecasts; managerial learning; forecast accuracy

34.

Information Diffusion into Multi-(Secretive)-Segment Firms

Number of pages: 86 Posted: 11 Dec 2022 Last Revised: 28 Feb 2023
Agnes Cheng and Chengwei Wang
Hong Kong Polytechnic University and Sungkyunkwan University
Downloads 77 (530,043)

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multi-segment firm; disaggregated information; segment line items; information processing; return predictability; analyst forecast.

35.

Market Feedback Effect on CEO Pay: Evidence from Peers’ Say-on-Pay Voting Failures

2019 Annual Congress of European Accounting Association (EAA), 2020 Canadian Academic Accounting Association (CAAA) Annual Conference, 2022 FMA (US) Annual Conference
Number of pages: 61 Posted: 12 Nov 2022 Last Revised: 21 Nov 2022
Agnes Cheng, Iftekhar Hasan, Feng Tang and Jing Xie
Hong Kong Polytechnic University, Fordham University, University of Macau - Faculty of Business Administration and University of Macau, Faculty of Business Administration, Department of Finance and Business Economics
Downloads 77 (534,093)

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Feedback Effect; Learning from Prices; Say-on-pay Vote; Executive Compensation; Spillover Effect; Shareholder Activism

36.

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 72 (550,546)

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

37.

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 67 (572,273)
Citation 1

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

38.

Do Creditor Control Rights Impact Corporate Tax Aggressiveness? Evidence from Debt Covenant Violations

Journal of Business Finance and Accounting, Forthcoming
Number of pages: 57 Posted: 24 Jul 2023
Hong Kong Polytechnic University, Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Southwestern University of Finance and Economics, Cleveland State University - Monte Ahuja College of Business and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 50 (658,271)

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Covenant violations, tax aggressiveness, creditor control rights

39.

How do Investors’ Capital Gains Tax Rates Affect Equity Offering Prices? Evidence from Private Investments in Public Equity

Number of pages: 50 Posted: 14 Sep 2023
Thomas J. Chemmanur, Agnes Cheng, Zhi Li and Jing Xie
Boston College - Carroll School of Management, Hong Kong Polytechnic University, Southwestern University of Finance and Economics and University of Macau, Faculty of Business Administration, Department of Finance and Business Economics
Downloads 49 (663,973)

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Tax capitalization; PIPEs; Equity offerings; Private Placements; Capital gains taxes

40.

Operating Cash Flow Opacity and Stock Price Crash Risk

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 60 Posted: 05 Mar 2020 Last Revised: 16 Apr 2023
Agnes Cheng, Shuo Li, Shuo Li and Eliza Xia Zhang
Hong Kong Polytechnic University, Western Washington University - Department of AccountingWestern Washington University and University of Washington, Tacoma - Milgard School of Business
Downloads 32 (778,920)
Citation 5

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

41.

Operating Leases and the Market's Assessment of Equity Risk: Evidence from the Adoption of Asc 842

Posted: 31 Aug 2022 Last Revised: 11 Sep 2022
Agnes Cheng, Yuedan Geng and Sha Zhao
Hong Kong Polytechnic University, Harbin Institute of Technology - School of Management and Oakland University - Department of Accounting and Finance

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Operating Leases, Equity Risk, ASC 842

42.

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

Posted: 03 Nov 2021 Last Revised: 15 Mar 2022
Agnes Cheng and Jing Fang
Hong Kong Polytechnic University and University of Central Arkansas

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Implied cost of capital, Expected return, Noise, Bias

43.

The Level of Greenwashing and Cost of Equity Capital

Posted: 25 Mar 2021
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

44.

Ex Ante Litigation Risk and Firm Restatement Decisions: Evidence from District Courts

Posted: 04 Sep 2020 Last Revised: 05 Oct 2022
Agnes Cheng, Henry He Huang, Zhen Lei and Haitian Lu
Hong Kong Polytechnic University, Yeshiva University - Sy Syms School of Business, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University

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Private Securities Litigation, court dismissal rate, Pleading Standard, Accounting Misreporting, Restatement

45.

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

46.

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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47.

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

Posted: 24 Nov 2009
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

48.

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 Louisiana State University, Baton Rouge - Department of Accounting

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

49.

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

50.

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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51.

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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Other Papers (1)

Total Downloads: 11
1.

Investor Capital Gains Tax Rates and Equity Offering Prices: Evidence from Private Investments in Public Equity

2017 Asian Finance Association (AsianFA) Conference; 2017 Financial Management Association Conference
Number of pages: 50 Posted: 31 Jan 2017 Last Revised: 21 Aug 2023
Thomas J. Chemmanur, Agnes Cheng, Zhi Li and Jing Xie
Boston College - Carroll School of Management, Hong Kong Polytechnic University, Southwestern University of Finance and Economics and University of Macau, Faculty of Business Administration, Department of Finance and Business Economics
Downloads 11 (865,599)

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Tax capitalization; PIPEs; Equity offerings; Private Placements; Capital gains taxes