Sidney Leung

City University of Hong Kong (CityU) - Department of Accountancy

Associate Professor

83 Tat Chee Avenue

Kowloon

Hong Kong

China

SCHOLARLY PAPERS

17

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6,567

SSRN CITATIONS
Rank 25,250

SSRN RANKINGS

Top 25,250

in Total Papers Citations

6

CROSSREF CITATIONS

32

Scholarly Papers (17)

1.

The Effect of Investment Opportunity Set and Debt Level on Earnings-Returns Relationship and the Pricing of Discretionary Accruals

Number of pages: 38 Posted: 12 Sep 2000
Monash University Sunway Campus, City University of Hong Kong (CityU) - Department of Accountancy and University of Texas at Arlington - Department of AccountingCity University of Hong Kong (CityU) - Department of Accountancy
Downloads 1,788 (11,792)
Citation 8

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2.

Informative and Opportunistic Earnings Management and the Value Relevance of Earnings: Some Evidence on the Role of Ios

Number of pages: 41 Posted: 22 Aug 2003
Monash University Sunway Campus, City University of Hong Kong (CityU) - Department of Accountancy and University of Texas at Arlington - Department of AccountingCity University of Hong Kong (CityU) - Department of Accountancy
Downloads 1,391 (17,483)
Citation 7

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capital markets, valuation, opportunistic and informative earnings management, discretionary accruals, investment opportunity set

3.

Auditor Tenure and Audit Quality: The Role of the Demand for Unique Client Specific Knowledge

Number of pages: 50 Posted: 16 Apr 2010
University of Texas at Arlington - Department of AccountingCity University of Hong Kong (CityU) - Department of Accountancy, City University of Hong Kong (CityU) - Department of Accountancy and Monash University Sunway Campus
Downloads 944 (30,870)
Citation 5

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Mandatory Audit Firm Rotation, Auditor Tenure, Client-Specific Knowledge, Earnings Quality

4.

The Effect of IFRS Adoption on Accounting Quality and Market Liquidity: The Impact of Family Control

2014 Financial Markets & Corporate Governance Conference
Number of pages: 37 Posted: 25 Jan 2014 Last Revised: 30 Apr 2018
Sidney Leung and Greg Clinch
City University of Hong Kong (CityU) - Department of Accountancy and Macquarie Business School
Downloads 534 (65,832)
Citation 1

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IFRS adoption, accounting quality, market liquidity, family ownership, family

5.

Auditor Tenure, Information Asymmetry and Earnings Quality

Number of pages: 54 Posted: 30 Mar 2017
City University of Hong Kong (CityU) - Department of Accountancy, University of Texas at Arlington - Department of AccountingCity University of Hong Kong (CityU) - Department of Accountancy and Shenzhen University - College of Economics
Downloads 450 (81,193)
Citation 1

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Information Asymmetry, Auditor Rotation, Client-Specific Knowledge, Earnings Quality

6.

Appointment of Political Top Executives and Subsequent Performance and Corporate Governance: Evidence from China's Listed SOEs

Number of pages: 62 Posted: 18 Mar 2009
Fang Hu and Sidney Leung
Griffith University - The Department of Accounting, Finance & Economics and City University of Hong Kong (CityU) - Department of Accountancy
Downloads 442 (82,919)

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Appointment of top executives, Politically-connected executives, Firm performance, Corporate governance

7.

Is Concentrated Management Ownership Value Increasing or Decreasing? Evidence in Hong Kong, China During the Asian Financial Crisis

Number of pages: 47 Posted: 09 May 2007
Sidney Leung and Bertrand Horwitz
City University of Hong Kong (CityU) - Department of Accountancy and SUNY at Binghamton - School of Management
Downloads 329 (116,085)
Citation 3

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Corporate governance, firm performance, management ownership, financial crisis

8.

An Investigation of Factors Influencing the Association between Top Management Ownership and Earnings Management

Number of pages: 37 Posted: 21 Dec 2007
Marion R. Hutchinson and Sidney Leung
Queensland University of Technology - QUT Business School and City University of Hong Kong (CityU) - Department of Accountancy
Downloads 220 (174,721)

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Management ownership, earnings management, discretionary accruals, firm characteristics

9.

Top Management Turnover, Firm Performance and Government Control: Evidence from China’s Listed State-Owned Enterprises

Number of pages: 42 Posted: 10 Jan 2010
Fang Hu and Sidney Leung
Griffith University - The Department of Accounting, Finance & Economics and City University of Hong Kong (CityU) - Department of Accountancy
Downloads 208 (184,144)
Citation 3

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management turnover, firm performance, government control, emerging market

10.

Appointment of Politically Connected Top Executives and Subsequent Firm Performance and Corporate Governance: Evidence from China’s Listed SOEs

2012 Financial Markets & Corporate Governance Conference
Number of pages: 47 Posted: 08 Jan 2012
Fang Hu and Sidney Leung
Griffith University - The Department of Accounting, Finance & Economics and City University of Hong Kong (CityU) - Department of Accountancy
Downloads 195 (195,306)
Citation 2

Abstract:

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appointment of top executives, politically connected executives, firm performance, corporate governance

11.

Choice of Accounting Method for Valuation of Investment Securities: Evidence from Hong Kong Firms

Number of pages: 31 Posted: 23 Sep 2003
Bikki Jaggi and Sidney Leung
Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick and City University of Hong Kong (CityU) - Department of Accountancy
Downloads 30 (576,205)
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12.

Director Ownership and Voluntary Segment Disclosure: Hong Kong Evidence

Number of pages: 26 Posted: 21 Sep 2004
Sidney Leung and Bertrand Horwitz
City University of Hong Kong (CityU) - Department of Accountancy and SUNY at Binghamton - School of Management
Downloads 27 (594,437)
Citation 2
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13.

The Effect of the Private Securities Litigation Reform Act on Analyst Forecast Properties: The Impact of Firm Size and Growth Opportunities

Journal of Business Finance & Accounting, Vol. 33, No. 5-6, pp. 767-792, June/July 2006
Number of pages: 26 Posted: 13 Aug 2006
Sidney Leung, Bin Srinidhi and Bin Srinidhi
City University of Hong Kong (CityU) - Department of Accountancy and University of Texas at Arlington - Department of AccountingCity University of Hong Kong (CityU) - Department of Accountancy
Downloads 9 (725,343)
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14.

Does Credit Rating Conservatism Matter for Corporate Tax Avoidance

Posted: 11 May 2017 Last Revised: 08 May 2019
Tao Chen, Sidney Leung and Lingmin Xie
Nanyang Business School, Nanyang Technological University, City University of Hong Kong (CityU) - Department of Accountancy and Shenzhen University

Abstract:

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Credit rating conservatism, credit rating agency, corporate tax avoidance, Dodd-Frank Wall Street Reform and Consumer Protection Act, U.S. sovereign downgrade

15.

Family Control, Board Independence and Earnings Management: Evidence Based on Hong Kong Firms

Journal of Accounting and Public Policy, Forthcoming
Posted: 15 Jun 2009
Bikki Jaggi, Sidney Leung and Ferdinand A. Gul
Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick, City University of Hong Kong (CityU) - Department of Accountancy and Monash University Sunway Campus

Abstract:

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Corporate governance, earnings management, earnings quality, family ownership, family board control

16.

Differential Effects of Regulation FD on Short- and Long-Term Analyst Forecasts

Journal of Accounting and Public Policy, Forthcoming
Posted: 12 Jun 2009
City University of Hong Kong (CityU) - Department of Accountancy, University of Texas at Arlington - Department of AccountingCity University of Hong Kong (CityU) - Department of Accountancy and Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick

Abstract:

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Regulation FD, Analyst forecast, Idiosyncratic and common information

17.

Corporate Governance and Firm Value During a Financial Crisis

Review of Quantitative Finance and Accounting, Forthcoming
Posted: 08 Jun 2009
Sidney Leung and Bertrand Horwitz
City University of Hong Kong (CityU) - Department of Accountancy and SUNY at Binghamton - School of Management

Abstract:

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Financial crisis, corporate governance, firm performance, management ownership