Peng-Chia Chiu

The Chinese University of Hong Kong, Shenzhen

SCHOLARLY PAPERS

14

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5,148

SSRN CITATIONS
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Top 10,965

in Total Papers Citations

135

CROSSREF CITATIONS

12

Scholarly Papers (14)

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 1,357 (27,736)
Citation 28

Abstract:

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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 748 (64,087)
Citation 4

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

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
The Chinese University of Hong Kong, Shenzhen, University of Illinois Chicago and University of California-IrvineUniversity of California-Irvine
Downloads 442 (123,230)

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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
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 395 (140,332)
Citation 1

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

5.

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 385 (144,442)

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

6.

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 363 (154,185)
Citation 1

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investor learning; earnings properties; market efficiency; stock returns

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 337 (167,096)
Citation 3

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Institutional Investor Attention, Analyst Responsiveness, Analyst Timeliness

8.

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

Number of pages: 54 Posted: 18 Feb 2021 Last Revised: 16 Jul 2023
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 286 (198,662)

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

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
University of Houston - Department of Accountancy & Taxation, The Chinese University of Hong Kong, Shenzhen and University of California-IrvineUniversity of California-Irvine
Downloads 274 (207,528)
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 176 (314,788)
Citation 9

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

11.

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
University of Houston - Department of Accountancy & Taxation, The Chinese University of Hong Kong, Shenzhen and University of California-IrvineUniversity of California-Irvine
Downloads 133 (396,655)
Citation 1

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Tax Planning, Analyst Coverage, Information Asymmetry, External Monitoring

12.

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
National Chengchi University, The Chinese University of Hong Kong, Shenzhen, Loyola Marymount University and National Chung Hsing University
Downloads 129 (406,170)
Citation 1

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

13.

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 81 (558,578)

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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 The Chinese University of Hong Kong, Shenzhen
Downloads 42 (766,968)

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