Peng-Chia Chiu

The Chinese University of Hong Kong, Shenzhen

  • The Chinese University of Hong Kong, Shenzhen

SCHOLARLY PAPERS

15

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Top 17,829

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6,040

TOTAL CITATIONS
Rank 9,842

SSRN RANKINGS

Top 9,842

in Total Papers Citations

54

Scholarly Papers (15)

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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 1,445 (29,247)
Citation 28

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

2.

Using Google Searches of Firm Products to Detect Revenue Management

Accounting, Organizations and Society, Forthcoming
Number of pages: 50 Posted: 13 Oct 2018 Last Revised: 17 Apr 2023
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 835 (63,899)
Citation 4

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Big Data Analytics, Audit Risk Assessment, Revenue Fraud Detection, Financial Reporting Quality, Auditing Theory of Evidentiary Triangulation

3.

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
Wenzhou-Kean University - College of Business and Public Management, The Chinese University of Hong Kong, Shenzhen and The Chinese University of Hong Kong
Downloads 590 (100,220)

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

4.

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 478 (130,209)
Citation 1

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investor learning; earnings properties; market efficiency; stock returns

5.

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, Alex 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 456 (137,584)

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

6.

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 430 (147,375)
Citation 1

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

7.

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, Alex 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 389 (165,609)
Citation 3

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Institutional Investor Attention, Analyst Responsiveness, Analyst Timeliness

8.

Are All Auditors the Same? KAM Topic Selection and Audit Procedure Choices in the UK

Journal of International Accounting Research, forthcoming
Number of pages: 60 Posted: 18 Feb 2021 Last Revised: 24 Mar 2025
Peng-Chia Chiu, Jing Xue, Belinda Yau and Donghui Wu
The Chinese University of Hong Kong, Shenzhen, Xi'an Jiaotong-Liverpool University (XJTLU), The Hang Seng University of Hong Kong and The Chinese University of Hong Kong (CUHK) - CUHK Business School
Downloads 355 (182,891)

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audit report, partner style, KAM, audit procedure, reporting style

9.

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: 17 Apr 2023
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 281 (235,010)
Citation 3

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

10.

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, Xi'an Jiaotong-Liverpool University (XJTLU) and National Chung Hsing University
Downloads 249 (265,643)
Citation 12

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

11.

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 171 (378,149)
Citation 1

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

12.

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 138 (452,263)
Citation 1

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Tax Planning, Analyst Coverage, Information Asymmetry, External Monitoring

13.

Mandatory IFRS Adoption and Design Innovation

Number of pages: 58 Posted: 29 Aug 2018 Last Revised: 05 Dec 2024
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 Shenzhen Audencia Financial Technology Institute
Downloads 109 (543,074)

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

14.

Media Sentiment and Management Earnings Forecasts: Evidence from China

Number of pages: 11 Posted: 16 Nov 2023
Tianhao Chen, Peng-Chia Chiu and Yiqian Wang
The Chinese University of Hong Kong, Shenzhen, The Chinese University of Hong Kong, Shenzhen and Marshall School of Business - University of Southern California
Downloads 78 (673,892)

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News media sentiment, Voluntary disclosure, Management earnings forecasts, China

15.

Urban Ecological Governance, City Parks, and Corporate Green Innovation

Number of pages: 40 Posted: 05 Jan 2025
Peng-Chia Chiu, Vivian Li and Mei Zhu
The Chinese University of Hong Kong, Shenzhen, University of Adelaide - Business School and Shanghai University of International Business and Economics
Downloads 36 (975,520)

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Urban ecological environmental governance, City parks, Green innovation, Imprinting