Zhiming Ma

Peking University

Department of Accounting

Guanghua School of Management

Beijing, 100871

China

  • Peking University

SCHOLARLY PAPERS

22

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69

CROSSREF CITATIONS

27

Scholarly Papers (22)

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1.

The Information Role of Audit Opinions in Debt Contracting

Journal of Accounting and Economics (2016) 61: 121-144
Number of pages: 54 Posted: 29 Apr 2015 Last Revised: 17 Mar 2016
Peter F. Chen, Shaohua He, Zhiming Ma and Derrald Stice
Hong Kong University of Science & Technology (HKUST) - Department of Accounting, Lancaster University, Peking University and The University of Hong Kong - School of Business
Downloads 1,246 (28,929)
Citation 7

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Debt Contracting, Audit Opinions, Going Concern Opinions, Explanatory Language

2.

Does Industry Competition Influence Analyst Coverage Decisions and Career Outcomes?

Downloads 1,088 (35,127)
Citation 6

Does Industry Competition Influence Analyst Coverage Decisions and Career Outcomes?

Journal of Financial and Quantitative Analysis, forthcoming, Tuck School of Business Working Paper No. 3669846
Number of pages: 59 Posted: 17 Aug 2020 Last Revised: 18 Nov 2021
Charles Hsu, Xi Li, Zhiming Ma and Gordon M. Phillips
Hong Kong University of Science & Technology, University of Arkansas - Department of Finance, Peking University and Dartmouth College - Tuck School of Business
Downloads 230 (226,702)
Citation 3

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Industry Competition; Coverage Decisions; Career Outcomes; Analysts

Does Product Market Competition Influence Analyst Coverage and Analyst Career Success?

Tuck School of Business Working Paper No. 2698331
Number of pages: 58 Posted: 06 Dec 2015 Last Revised: 28 May 2017
Charles Hsu, Xi Li, Zhiming Ma and Gordon M. Phillips
Hong Kong University of Science & Technology, University of Arkansas - Department of Finance, Peking University and Dartmouth College - Tuck School of Business
Downloads 636 (71,899)
Citation 6

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Competition, Analysts, All-Star, Stock Analysts

Product Market Competition and Analyst Coverage Decisions

Number of pages: 54 Posted: 06 May 2020
Charles Hsu, Xi Li, Zhiming Ma and Gordon M. Phillips
Hong Kong University of Science & Technology, University of Arkansas - Department of Finance, Peking University and Dartmouth College - Tuck School of Business
Downloads 222 (234,452)
Citation 1

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Analysts, industry knowledge, all star, competition

3.

Bank Loan Contracting and International Tax Planning at Multinational Firms

Number of pages: 62 Posted: 04 Apr 2017 Last Revised: 29 Jul 2020
Zhiming Ma, Derrald Stice and Danye Wang
Peking University, The University of Hong Kong - School of Business and University of Iowa
Downloads 584 (80,862)
Citation 1

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Debt Contracting; International Tax Planning; Earnings Repatriation Taxes; Multinational Firms

4.

The Effect of Bank Monitoring on Public Bond Terms

Journal of Financial Economics (2019): Vol 133, 379-396
Number of pages: 49 Posted: 05 Mar 2018 Last Revised: 14 Apr 2021
Zhiming Ma, Derrald Stice and Christopher D. Williams
Peking University, The University of Hong Kong - School of Business and University of Michigan, Stephen M. Ross School of Business
Downloads 528 (91,791)
Citation 12

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Debt contracting, Public bonds, Private loans, Bank monitoring

5.

Auditor Choice and Information Asymmetry: Evidence from International Syndicated Loans

Accounting and Business Research (2019): 49 (4), 365-399
Number of pages: 58 Posted: 09 Jun 2017 Last Revised: 26 May 2021
Zhiming Ma, Derrald Stice and Rencheng Wang
Peking University, The University of Hong Kong - School of Business and Singapore Management University - School of Accountancy
Downloads 463 (107,591)
Citation 2

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Big N Auditors, International Debt Markets, Loan Syndicate Structure, Creditor Rights, Trust

6.

Local Newspaper Closures and Bank Loan Contracts

Number of pages: 63 Posted: 28 Jan 2022 Last Revised: 11 Aug 2022
Zhiming Ma, Derrald Stice, Han Stice and Yue Zhang
Peking University, The University of Hong Kong - School of Business, George Mason University and Central University of Finance and Economics (CUFE) - School of Accountancy
Downloads 392 (130,912)

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Local Newspapers, Local Media, Bank Loans, Debt Contracting, Firm Monitoring, Accounting Quality

7.

Strategic Alliances and Lending Relationships

Number of pages: 69 Posted: 08 Jun 2021 Last Revised: 27 Nov 2023
Urooj Khan, Yongzhao (Vincent) Lin, Zhiming Ma and Derrald Stice
University of Texas at Austin - Red McCombs School of Business, Washington University in St. Louis - John M. Olin Business School, Peking University and The University of Hong Kong - School of Business
Downloads 364 (141,790)

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Strategic Alliances, Debt Contracting, Lending Relationships, Accounting Quality

8.

Firm Innovation and Covenant Tightness

Review of Accounting Studies, Forthcoming
Number of pages: 61 Posted: 18 Apr 2022 Last Revised: 02 Aug 2022
Zhiming Ma, Kirill E. Novoselov, Derrald Stice and Yue Zhang
Peking University, Shanghai University of Finance and Economics, The University of Hong Kong - School of Business and Central University of Finance and Economics (CUFE) - School of Accountancy
Downloads 328 (159,180)
Citation 1

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Firm Innovation, Debt Covenants, Covenant Strictness, Patent Filings, Patents

9.

Generalist CEOs and Audit Pricing

Singapore Management University School of Accountancy Research Paper No. 2021-132, AUDITING: A Journal of Practice & Theory Forthcoming
Number of pages: 49 Posted: 02 Mar 2021 Last Revised: 03 Dec 2021
Zhiming Ma, Rencheng Wang and Kaitang Zhou
Peking University, Singapore Management University - School of Accountancy and School of Economics and Management, Wuhan University
Downloads 308 (169,597)

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generalist CEOs; managerial skills, audit risk; agency problem

10.

Does Voluntary Balance Sheet Disclosure Mitigate Post-Earnings-Announcement Drift?

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 56 Posted: 28 Oct 2016 Last Revised: 22 Feb 2021
Charles Hsu, Qinglu Jin, Zhiming Ma and Jing Zhou
Hong Kong University of Science & Technology, Shanghai University of Finance and Economics, Peking University and SILC Business School, Shanghai University
Downloads 296 (176,736)

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Balance Sheet; Post-earnings-announcement Drift; Voluntary Disclosure; Total Assets; Total Equity; Total Liabilities

11.

Lending Relationships Along Ownership Lines: Institutional Cross-Ownership and Bank Loan Contracts

Number of pages: 42 Posted: 12 May 2021 Last Revised: 20 Apr 2023
Zhiming Ma, Edward Owens, Derrald Stice and Danye Wang
Peking University, University of Utah - David Eccles School of Business, The University of Hong Kong - School of Business and University of Iowa
Downloads 295 (177,406)

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Debt contracting, Cross-ownership, Lending relationships

12.

The Effect of Stock Liquidity on Corporate Risk-Taking

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 41 Posted: 29 Aug 2018
Charles Hsu, Zhiming Ma, Liansheng Wu and Kaitang Zhou
Hong Kong University of Science & Technology, Peking University, Peking University - Guanghua School of Management and School of Economics and Management, Wuhan University
Downloads 188 (273,721)
Citation 1

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Stock Liquidity, Risk-Taking, Cost of Capital, Pay-for-Performance Sensitivity, Split Share Structure Reform

13.

Generalist CEOs and Credit Ratings

Downloads 162 (311,211)

Generalist CEOs and Credit Ratings

Contemporary Accounting Research, Forthcoming
Number of pages: 46 Posted: 18 Sep 2019 Last Revised: 20 Nov 2020
Zhiming Ma, Lufei Ruan, Danye Wang and Haiyan Zhang
Peking University, San Francisco State University, University of Iowa and Independent
Downloads 162 (311,336)
Citation 6

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General skills; Generalist CEOs; Credit ratings; Borrowing costs; CEO characters

Generalist CEOs and Credit Ratings

Contemporary Accounting Research, Forthcoming
Posted: 11 Dec 2020
Zhiming Ma, Lufei Ruan, Danye Wang and Haiyan Zhang
Peking University, San Francisco State University, University of Iowa and Independent

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General skills, Generalist CEOs, Risk taking, Credit ratings, Borrowing costs, CEO characters

14.

What’s My Style? Supply-Side Determinants of Debt Covenant Inclusion

Journal of Business Finance & Accounting, Forthcoming
Number of pages: 54 Posted: 12 May 2021 Last Revised: 04 Jan 2022
Zhiming Ma, Derrald Stice and Christopher D. Williams
Peking University, The University of Hong Kong - School of Business and University of Michigan, Stephen M. Ross School of Business
Downloads 148 (335,591)
Citation 2

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Debt Contracts, Supply-Side Determinants, Debt Covenants, Banks

15.

Auditor Competencies, Organizational Learning, and Audit Quality: Spillover Effects of Auditing Cross-Listed Clients

Number of pages: 55 Posted: 17 Aug 2021
Wei Luo, Yanxin Luo, Zhiming Ma and Rencheng Wang
Peking University - Guanghua School of Management, Peking University - Guanghua School of Management, Department of Accounting, Students, Peking University and Singapore Management University - School of Accountancy
Downloads 145 (341,122)

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Cross-Listing, Foreign Auditors, Non-US-Listed Foreign Public Companies, Audit Quality, Audit Competence, Positive Externality

16.

Do Credit Rating Agencies Care About Our International Tax Planning Strategy When Assigning Credit Ratings?

Tax Notes Federal, Vol 169 (6) 2020; Tax Notes International Vol 100 (6) 2020
Number of pages: 55 Posted: 10 Feb 2021
Zhiming Ma, Derrald Stice and Danye Wang
Peking University, The University of Hong Kong - School of Business and University of Iowa
Downloads 128 (377,827)

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Credit Ratings; International Tax Planning; Credit Quality; Multinational Firms

17.

Does Common Ownership Affect Employee Welfare? Evidence from Corporate Pension Funding

Number of pages: 56 Posted: 29 Mar 2023
Charles Hsu, Zhiming Ma and Kaitang Zhou
Hong Kong University of Science & Technology, Peking University and School of Economics and Management, Wuhan University
Downloads 125 (382,417)

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common ownership, defined benefit pensions, pension underfunding, employee welfare

18.

Managerial Academic Experience, External Monitoring, and Financial Reporting Quality

Journal of Business Finance and Accounting, Forthcoming
Number of pages: 49 Posted: 10 Jul 2019
Zhiming Ma, Kirill E. Novoselov, Kaitang Zhou and Yi Zhou
Peking University, Shanghai University of Finance and Economics, School of Economics and Management, Wuhan University and Fudan University
Downloads 101 (446,311)

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academic experience; top management team; financial reporting quality; earnings management; expertise; external monitoring; imprinting; intrinsic motivation

19.

Does Product Similarity of Audit Clients Influence Audit Efficiency and Pricing Decisions?

Journal of Business Finance & Accounting, forthcoming
Number of pages: 50 Posted: 18 Nov 2021 Last Revised: 06 Dec 2021
Hsihui Chang, Charles Hsu and Zhiming Ma
Drexel University, Hong Kong University of Science & Technology and Peking University
Downloads 79 (520,330)

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product similarity, audit efficiency, audit pricing, client portfolio, knowledge transfer, industry specialists

20.

Are Foreign Donors Good Monitors?

European Accounting Review, Forthcoming, Rotman School of Management Working Paper No. 3853884
Number of pages: 45 Posted: 28 May 2021
Hsihui Chang, Erica Harris, Shushu Jiang and Zhiming Ma
Drexel University, Florida International University (FIU) - School of Accounting, National University of Singapore - NUS Business School and Peking University
Downloads 76 (532,133)
Citation 1

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Nonprofits, foreign institutional donors, financial reporting, China

21.

Changes in Auditor–Client Engagements After the Auditor Is Penalized

Number of pages: 54 Posted: 19 Apr 2023
Zhiming Ma, Kirill E. Novoselov, Liansheng Wu and WEI ZHOU
Peking University, Shanghai University of Finance and Economics, Southern University of Science and Technology and Southwestern University of Finance and Economics
Downloads 58 (613,026)

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Auditor penalty, auditor supervision, active learning, audit effort, audit quality

22.

CEO tax effects on corporate misconduct: Evidence from CEOs’ capital gains taxes

Posted: 14 Aug 2023
Rui Ge, Junqiang Ke, Zhiming Ma and Lufei Ruan
Shenzhen University & Audencia Business School, Central University of Finance and Economics (CUFE) - School of Accountancy, Peking University and San Francisco State University

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CEOs’ capital gains taxes, corporate misconduct, corporate governance