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

47

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87

Scholarly Papers (47)

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1.

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

Downloads 2,616 ( 7,343)
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 1,615 (15,596)
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 1,001 (31,721)
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 1,209 (24,541)
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 Louisiana State University, Baton Rouge - Department of Accounting
Downloads 1,156 (26,175)
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 1,118 (27,468)
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 974 (33,478)
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 818 (42,659)
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 789 (44,740)
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 662 (56,412)
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 639 (59,013)
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 (65,317)
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 486 (83,084)

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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 401 (104,044)
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 401 (103,192)
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 328 (130,124)
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 297 (144,301)
Citation 3

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Income Smoothness, ERC, FERC, Information Environment

15.

Abnormal Accrual Estimates and Evidence of Mispricing

Downloads 282 (152,225)
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 (151,521)

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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 275 (156,051)

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earnings quality, price synchronicity, financial analysts

17.

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 260 (165,233)

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Media attention, Crash risk, Selective bad news hoarding

18.

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 249 (172,308)
Citation 8

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Hedge fund activism, corporate governance, institutional ownership

19.

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, Capital University of Economics and Business and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 240 (178,612)
Citation 1

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

20.

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 228 (187,468)

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

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 212 (200,768)
Citation 1

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Preferred Stock, Financial Distress, Risk, Cost of Capital

22.

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 198 (214,779)

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Political Leaders; Hometown; Social Identity; Tax Benefits

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, Queen's University, Smith School of Business and Oakland University - Department of Accounting and Finance
Downloads 186 (225,846)
Citation 3

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Social Capital, Cost of Bank Loans

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 163 (252,705)
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 133 (297,072)
Citation 1

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

26.

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 129 (304,125)

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

27.

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 127 (307,647)
Citation 2

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IPO, Earnings management, Ownership type

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 92 (382,624)
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 52 (516,488)

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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 42 (563,299)

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

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: 50 Posted: 26 May 2022
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 Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 40 (573,544)

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

32.

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, Hong Kong Polytechnic University - School of Accounting and Finance and Nanjing University
Downloads 38 (583,934)

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

33.

Signaling Before the Deadline: Management Earnings Forecasts before the Performance Shares Award Evaluation Date

2020 Canadian Academic Accounting Association Annual Conference, the 2020 American Accounting Association Annual Conference
Number of pages: 49 Posted: 28 Mar 2022
Jing Xie, Agnes Cheng and Lingyi Zheng
Hong Kong Polytechnic University - School of Accounting and Finance, Hong Kong Polytechnic University and Hong Kong Polytechnic University
Downloads 24 (672,399)

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Management earnings forecast; performance-based equity award; price-based performance metrics

34.

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: 13 Jul 2022
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
Downloads 5 (842,725)

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

35.

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

the 2019 Annual Congress of European Accounting Association (EAA), the 2019 International Conference in Accounting, Finance, Economics and Law, the 2020 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 61
Agnes Cheng, Iftekhar Hasan, Feng Tang and Jing Xie
Hong Kong Polytechnic University, Fordham University, University of Macau and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 5

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

36.

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 Hong Kong Polytechnic University

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Implied cost of capital, Expected return, Noise, Bias

37.

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

38.

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

39.

Does Court Stringency Affect Restatement Decisions?

Posted: 04 Sep 2020
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, Pleading Standard, Accounting Misreporting, Restatement

40.

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

41.

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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42.

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

43.

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

44.

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

45.

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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46.

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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47.

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

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