Samuel T. Tan

Singapore Management University

Assistant Professor

60 Stamford Road

Singapore 178900

Singapore

SCHOLARLY PAPERS

3

DOWNLOADS

1,054

SSRN CITATIONS

1

CROSSREF CITATIONS

4

Scholarly Papers (3)

1.

How Do Accounting Practices Spread? An Examination of Law Firm Networks and Stock Option Backdating

Singapore Management University School of Accountancy Research Paper No. 2020-112
Number of pages: 62 Posted: 10 Nov 2015 Last Revised: 13 Jul 2020
Patricia Dechow and Samuel T. Tan
USC Marshall School of Business and Singapore Management University
Downloads 579 (58,843)
Citation 4

Abstract:

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accounting practices, stock options, backdating, law firms, directors, geographic location, network analysis

2.

Individual Lawyers, the SEC Revolving Door, and Comment Letters

Singapore Management University School of Accountancy Research Paper No. 2019-99
Number of pages: 61 Posted: 09 Jan 2018 Last Revised: 07 Sep 2021
Michael Shen and Samuel T. Tan
National University of Singapore and Singapore Management University
Downloads 288 (132,485)
Citation 2

Abstract:

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Revolving door, regulatory capture, SEC comment letters, external counsel

3.

Accounting Choices and the Legal Environment: The Impact of the Ex Post Loss Rule

Number of pages: 68 Posted: 24 Oct 2016 Last Revised: 30 Jun 2018
Samuel T. Tan
Singapore Management University
Downloads 187 (200,842)

Abstract:

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Write-downs; Accruals; Supreme Court; Securities litigation