Zhiming Ma

Peking University - Guanghua School of Management

Peking University

Beijing, Beijing 100871

China

SCHOLARLY PAPERS

22

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7,878

SSRN CITATIONS
Rank 12,505

SSRN RANKINGS

Top 12,505

in Total Papers Citations

101

CROSSREF CITATIONS

27

Scholarly Papers (22)

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
Hong Kong University of Science & Technology (HKUST) - Department of Accounting, Lancaster University, Peking University - Guanghua School of Management and The University of Hong Kong - School of Business
Downloads 1,262 (31,488)
Citation 7

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

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
Hong Kong University of Science & Technology, University of Arkansas - Department of Finance, Peking University - Guanghua School of Management and Dartmouth College - Tuck School of Business
Downloads 260 (221,573)
Citation 6

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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
Hong Kong University of Science & Technology, University of Arkansas - Department of Finance, Peking University - Guanghua School of Management and Dartmouth College - Tuck School of Business
Downloads 654 (76,528)
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
Hong Kong University of Science & Technology, University of Arkansas - Department of Finance, Peking University - Guanghua School of Management and Dartmouth College - Tuck School of Business
Downloads 253 (227,841)
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 - Guanghua School of Management, The University of Hong Kong - School of Business and University of Iowa
Downloads 605 (85,476)
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
Peking University - Guanghua School of Management, The University of Hong Kong - School of Business and University of Michigan, Stephen M. Ross School of Business
Downloads 553 (95,753)
Citation 21

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Debt contracting, Public bonds, Private loans, Bank monitoring

5.

Strategic Alliances and Lending Relationships

Forthcoming at The Accounting Review
Number of pages: 49 Posted: 08 Jun 2021 Last Revised: 16 Mar 2024
University of Texas at Austin - McCombs School of Business, Washington University in St. Louis - John M. Olin Business School, Peking University - Guanghua School of Management and The University of Hong Kong - School of Business
Downloads 509 (106,349)

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Strategic Alliances, Debt Contracting, Lending Relationships, Accounting Quality

6.

Local Newspaper Closures and Bank Loan Contracts

Number of pages: 66 Posted: 28 Jan 2022 Last Revised: 22 Dec 2023
Zhiming Ma, Derrald Stice, Han Stice and Yue Zhang
Peking University - Guanghua School of Management, The University of Hong Kong - School of Business, George Mason University and Central University of Finance and Economics (CUFE) - School of Accountancy
Downloads 481 (113,542)

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

7.

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 - Guanghua School of Management, The University of Hong Kong - School of Business and Singapore Management University - School of Accountancy
Downloads 471 (116,427)
Citation 2

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

8.

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
Peking University - Guanghua School of Management, University of Utah - David Eccles School of Business, The University of Hong Kong - School of Business and University of Iowa
Downloads 360 (158,541)

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Debt contracting, Cross-ownership, Lending relationships

9.

Firm Innovation and Covenant Tightness

Review of Accounting Studies, Forthcoming
Number of pages: 61 Posted: 18 Apr 2022 Last Revised: 02 Aug 2022
Peking University - Guanghua School of Management, 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 351 (162,922)
Citation 6

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

10.

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 - Guanghua School of Management, Singapore Management University - School of Accountancy and School of Economics and Management, Wuhan University
Downloads 331 (173,529)

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generalist CEOs; managerial skills, audit risk; agency problem

11.

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 - Guanghua School of Management and SILC Business School, Shanghai University
Downloads 305 (189,163)

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

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
Hong Kong University of Science & Technology, Peking University - Guanghua School of Management, Peking University - Guanghua School of Management and School of Economics and Management, Wuhan University
Downloads 203 (282,281)
Citation 1

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

13.

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

Number of pages: 70 Posted: 17 Aug 2021 Last Revised: 05 Apr 2024
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 - Guanghua School of Management and Singapore Management University - School of Accountancy
Downloads 191 (298,249)

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

14.

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

Number of pages: 56 Posted: 29 Mar 2023 Last Revised: 20 Feb 2024
Charles Hsu, Zhiming Ma and Kaitang Zhou
Hong Kong University of Science & Technology, Peking University - Guanghua School of Management and School of Economics and Management, Wuhan University
Downloads 184 (308,432)
Citation 1

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

15.
Downloads 177 (319,225)

Generalist CEOs and Credit Ratings

Contemporary Accounting Research, Forthcoming
Number of pages: 46 Posted: 18 Sep 2019 Last Revised: 20 Nov 2020
Peking University - Guanghua School of Management, San Francisco State University, University of Iowa and Independent
Downloads 177 (318,831)
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
Peking University - Guanghua School of Management, 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

16.

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
Peking University - Guanghua School of Management, The University of Hong Kong - School of Business and University of Michigan, Stephen M. Ross School of Business
Downloads 160 (348,521)
Citation 3

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

17.

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 - Guanghua School of Management, The University of Hong Kong - School of Business and University of Iowa
Downloads 130 (411,668)

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

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
Peking University - Guanghua School of Management, Shanghai University of Finance and Economics, School of Economics and Management, Wuhan University and Fudan University
Downloads 110 (466,716)

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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 - Guanghua School of Management
Downloads 93 (523,457)
Citation 1

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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
Drexel University, Florida International University (FIU) - School of Accounting, National University of Singapore (NUS) - Sustainable & Green Finance Institute (SGFIN) and Peking University - Guanghua School of Management
Downloads 89 (538,197)
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
Peking University - Guanghua School of Management, Shanghai University of Finance and Economics, Southern University of Science and Technology and Southwestern University of Finance and Economics
Downloads 76 (591,287)

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

22.

Options Trading and Firm Investment Efficiency

Journal of Business Finance and Accounting, Forthcoming
Number of pages: 63 Posted: 05 Feb 2024
Hong Kong University of Science & Technology, Central University of Finance and Economics (CUFE) - School of Accountancy, Peking University - Guanghua School of Management and San Francisco State University
Downloads 70 (618,684)
Citation 1

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options trading, options listing, investment efficiency, informational efficiency, uncertainty, managerial learning

Other Papers (1)

Total Downloads: 0
1.

Government Data Opening and Firm Stock Price Crash Risk: Evidence from a Quasi-Natural Experiment

Posted: 20 Mar 2024
Charles Hsu, Huilong Liu, Zhiming Ma and Jing Xie
Hong Kong University of Science & Technology, University of International Business and Economics, Peking University - Guanghua School of Management and University of International Business and Economics

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Government Data Opening, Stock Price Crash Risk