Peng-Chia Chiu

The Chinese University of Hong Kong, Shenzhen

  • The Chinese University of Hong Kong, Shenzhen

SCHOLARLY PAPERS

13

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SSRN CITATIONS
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SSRN RANKINGS

Top 21,198

in Total Papers Citations

34

CROSSREF CITATIONS

13

Scholarly Papers (13)

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1.

Board Interlocks and Earnings Management Contagion

The Accounting Review, Forthcoming
Number of pages: 54 Posted: 12 Dec 2010 Last Revised: 06 Feb 2013
Peng-Chia Chiu, Siew Hong Teoh and Feng Tian
The Chinese University of Hong Kong, Shenzhen, UCLA Anderson School of Management and Hong Kong Polytechnic University
Downloads 1,236 (23,720)
Citation 28

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Earnings Management, Restatements, Board Interlocks, Social Networks, Contagion, Governance

2.

Using Google Searches of Firm Products to Assess Revenue Quality and Detect Revenue Management

Number of pages: 61 Posted: 13 Oct 2018 Last Revised: 13 Apr 2020
Peng-Chia Chiu, Siew Hong Teoh, Yinglei Zhang and Xuan Huang
The Chinese University of Hong Kong, Shenzhen, UCLA Anderson School of Management, The Chinese University of Hong Kong (CUHK) - School of Accountancy and California State University, Long Beach
Downloads 549 (71,457)
Citation 2

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Google Search, Financial Reporting Quality, Revenue Management and Fraud Detection, Nowcasting using Big Data, Auditing Revenues using Big Data, Market Efficiency

3.

The Pricing of Firms with Expected Losses/Profits: The Role of January

The Journal of Business Finance & Accounting
Number of pages: 55 Posted: 01 Oct 2013 Last Revised: 24 May 2018
Peng-Chia Chiu, Alexander Nekrasov, Terry J. Shevlin and Terry J. Shevlin
The Chinese University of Hong Kong, Shenzhen, University of Illinois Chicago and University of California-IrvineUniversity of California-Irvine
Downloads 415 (99,863)

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expected losses/profits, return predictability, January effect, tax-loss selling

4.

Taxes in non-GAAP reporting: Evidence of strategic behavior in selecting tax rates applied to exclusions

Management Science, Forthcoming
Number of pages: 47 Posted: 06 Aug 2019 Last Revised: 22 Jul 2022
Novia (Xi) Chen, Peng-Chia Chiu, Terry J. Shevlin, Terry J. Shevlin and Jiani Wang
University of Houston - Department of Accountancy & Taxation, The Chinese University of Hong Kong, Shenzhen, University of California-IrvineUniversity of California-Irvine and University of International Business and Economics (UIBE)
Downloads 304 (140,725)
Citation 1

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non-GAAP earnings, disclosure, income taxes, meet or beat analysts' forecasts

5.

The Persistence and Pricing of Changes in Multinational Firms' Foreign Cash Holdings

Review of Accounting Studies Forthcoming
Number of pages: 54 Posted: 03 Jun 2019 Last Revised: 13 Dec 2021
Novia (Xi) Chen, Peng-Chia Chiu, Terry J. Shevlin and Terry J. Shevlin
University of Houston - Department of Accountancy & Taxation, The Chinese University of Hong Kong, Shenzhen and University of California-IrvineUniversity of California-Irvine
Downloads 259 (165,674)
Citation 3

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U.S. multinational firms, Foreign cash holdings, Earnings persistence, Investor mispricing

6.

Cater to Thy Client: Analyst Responsiveness to Institutional Investor Attention

Management Science, Forthcoming
Number of pages: 48 Posted: 07 Sep 2019 Last Revised: 21 Aug 2020
Peng-Chia Chiu, Ben Lourie, Alexander Nekrasov and Siew Hong Teoh
The Chinese University of Hong Kong, Shenzhen, University of California, Irvine, University of Illinois Chicago and UCLA Anderson School of Management
Downloads 241 (177,671)
Citation 3

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Institutional Investor Attention, Analyst Responsiveness, Analyst Timeliness

7.

Investor Learning, Earnings Signals, and Stock Returns

Review of Quantitative Finance and Accounting, Forthcoming
Number of pages: 46 Posted: 01 Apr 2019
Peng-Chia Chiu and Timothy Haight
The Chinese University of Hong Kong, Shenzhen and Loyola Marymount University
Downloads 211 (201,439)
Citation 1

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investor learning; earnings properties; market efficiency; stock returns

8.

Back to Fundamentals: The Accrual–Cash Flow Correlation, the Inverted-U Pattern, and Stock Returns

Number of pages: 57 Posted: 11 Jun 2020 Last Revised: 13 Jun 2020
Ran AN, Peng-Chia Chiu and Yinglei Zhang
School of Management, Xiamen University, The Chinese University of Hong Kong, Shenzhen and The Chinese University of Hong Kong
Downloads 175 (237,755)

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accrual anomaly, correlation between accruals and CFO, timing role of accruals, non-timing role of accruals

9.

Are All Auditors the Same? A Topic Analysis of Expanded Audit Reports

Number of pages: 54 Posted: 18 Feb 2021 Last Revised: 26 Apr 2022
Peng-Chia Chiu, Donghui Wu and Belinda Yau
The Chinese University of Hong Kong, Shenzhen, The Chinese University of Hong Kong and The Hang Seng University of Hong Kong
Downloads 149 (271,608)

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audit report; topic study; audit procedure; reporting style; KAM

10.

Do Analysts Matter for Corporate Tax Planning? Evidence from a Natural Experiment

Contemporary Accounting Research, Vol. 35, No. 2, 2018
Number of pages: 54 Posted: 03 Feb 2021
Novia (Xi) Chen, Peng-Chia Chiu, Terry J. Shevlin and Terry J. Shevlin
University of Houston - Department of Accountancy & Taxation, The Chinese University of Hong Kong, Shenzhen and University of California-IrvineUniversity of California-Irvine
Downloads 123 (314,655)
Citation 1

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Tax Planning, Analyst Coverage, Information Asymmetry, External Monitoring

11.

How do Suppliers Benefit from Customers’ Voluntary Disclosure? The Effect of Customers’ Earnings Guidance on Upstream Firms’ Investment Efficiency

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 54 Posted: 13 Jul 2021 Last Revised: 07 Jul 2022
Peng-Chia Chiu, Lili Jiu and Po-Hsiang Yu
The Chinese University of Hong Kong, Shenzhen, Hong Kong Baptist University (HKBU) – Department of Accountancy and Law and National Chung Hsing University
Downloads 103 (355,632)

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Supply chain; Investment efficiency; Voluntary disclosure; Management earnings forecast; Textual analysis

12.

Design Innovation and Informational Transparency: International Evidence

Number of pages: 50 Posted: 29 Aug 2018 Last Revised: 08 Dec 2021
Peng-Chia Chiu, Po-Hsuan Hsu, Feng Tian and Long Yi
The Chinese University of Hong Kong, Shenzhen, National Tsing Hua University - Department of Quantitative Finance, Hong Kong Polytechnic University and Hong Kong Baptist University (HKBU) - Department of Finance and Decision Sciences
Downloads 40 (572,823)

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International Financial Reporting Standards (IFRS); mandatory IFRS adoption; product development and design; institutional investors; globalization

13.

The Information-Leveling Role of Management Forecast Consistency in Facilitating Investment Efficiency

European Accounting Review, forthcoming
Number of pages: 54 Posted: 22 Jul 2022 Last Revised: 26 Jul 2022
Chen‐Lung Chin, Peng-Chia Chiu, Timothy Haight and Po-Hsiang Yu
National Chengchi University, The Chinese University of Hong Kong, Shenzhen, Loyola Marymount University and National Chung Hsing University
Downloads 37 (588,702)

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management forecast properties, information environment, investment efficiency, market frictions