Sabrina Chi

CSU Fullerton

Fullerton, CA

United States

SCHOLARLY PAPERS

10

DOWNLOADS
Rank 27,028

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Top 27,028

in Total Papers Downloads

3,997

TOTAL CITATIONS
Rank 20,846

SSRN RANKINGS

Top 20,846

in Total Papers Citations

46

Scholarly Papers (10)

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1.

Do Retail Investors Use SEC Filings? Evidence from EDGAR Search

Number of pages: 62 Posted: 08 Nov 2018
Sabrina Chi and Devin M. Shanthikumar
CSU Fullerton and University of California, Irvine - Paul Merage School of Business
Downloads 839 (61,757)
Citation 1

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retail investors, investor sophistication, investor attention,Google search, EDGAR

2.

A Tale of Two Forecasts: An Analysis of Mandatory and Voluntary Effective Tax Rate Forecasts

Number of pages: 64 Posted: 08 Nov 2018 Last Revised: 02 Dec 2020
Novia (Xi) Chen, Sabrina Chi, Terry J. Shevlin and Terry J. Shevlin
University of Houston - Department of Accountancy & Taxation, CSU Fullerton and University of California-IrvineUniversity of California-Irvine
Downloads 589 (97,604)
Citation 4

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voluntary disclosure, mandatory disclosure, ETR forecast

3.

The Geographic Dispersion of Google Search and the Market Reaction to Earnings Announcements

Number of pages: 56 Posted: 13 Sep 2013 Last Revised: 20 Dec 2014
Sabrina Chi and Devin M. Shanthikumar
CSU Fullerton and University of California, Irvine - Paul Merage School of Business
Downloads 487 (123,448)
Citation 5

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geography, Google, investor attention, information asymmetry, earnings response coefficient, post-earnings-announcement drift, investor psychology, network effects, local bias

4.

Information Dissemination Technologies and Syndicated Loan Structure: Evidence from EDGAR

Number of pages: 55 Posted: 30 Jan 2020 Last Revised: 04 Mar 2025
Sabrina Chi, Simon Cui, Hengda Jin, Edward Owens and Karen Ton
CSU Fullerton, University of Utah - David Eccles School of Business, Texas A&M University - Mays Business School, University of Utah - David Eccles School of Business and Villanova University
Downloads 480 (125,621)
Citation 1

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EDGAR, syndicated loans, individual participant lenders, information technologies, information asymmetry

5.

CEO Inside Debt Incentives and Corporate Tax Policy

Number of pages: 43 Posted: 19 Mar 2014
Sabrina Chi, Shawn X. Huang and Juan Manuel Sanchez
CSU Fullerton, Arizona State University (ASU) - School of Accountancy and University of Texas at San Antonio
Downloads 399 (156,002)
Citation 2

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Inside Debt, Deferred Compensation, Incentives, Executive Compensation, Tax Aggressiveness, Tax Avoidance

6.

CEO Inside Debt Incentives and Corporate Tax Sheltering

Downloads 361 (174,380)
Citation 6

CEO Inside Debt Incentives and Corporate Tax Sheltering

Journal of Accounting Research, Forthcoming
Number of pages: 58 Posted: 13 Feb 2017
Sabrina Chi, Shawn X. Huang and Juan Manuel Sanchez
CSU Fullerton, Arizona State University (ASU) - School of Accountancy and University of Texas at San Antonio
Downloads 361 (172,814)
Citation 6

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Inside Debt, Deferred Compensation, Incentives, Executive Compensation, Tax Sheltering, Tax Shelters

CEO Inside Debt Incentives and Corporate Tax Sheltering

Journal of Accounting Research, Vol. 55, No. 4, 2017
Posted: 13 Nov 2017
Sabrina Chi, Shawn X. Huang and Juan Manuel Sanchez
CSU Fullerton, Arizona State University (ASU) - School of Accountancy and University of Texas at San Antonio

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inside debt; deferred compensation; incentives; executive com-pensation; tax sheltering; tax shelters

7.

Local Bias in Google Search and the Market Response Around Earnings Announcements

The Accounting Review, Vol. 92, No. 4, July 2017
Number of pages: 58 Posted: 10 Dec 2018
Sabrina Chi and Devin M. Shanthikumar
CSU Fullerton and University of California, Irvine - Paul Merage School of Business
Downloads 313 (204,106)
Citation 26

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geography, local bias, Google, investor attention, information asymmetry, earnings response coefficient, post-earnings-announcement drift, investor psychology

8.

IT Environment Quality and Effectiveness of Controls Over the Tax Function and Income Tax Avoidance

Number of pages: 51 Posted: 08 Aug 2015
Sabrina Chi, Morton Pincus, Jaclyn Prentice and Vernon J. Richardson
CSU Fullerton, University of California, Irvine, University of Central Oklahoma and University of Arkansas at Fayetteville
Downloads 309 (206,317)
Citation 1

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Information technology, material weaknesses, accounting for income taxes, tax avoidance

9.

The Effect of Non-U.S. Tax Authority Monitoring on U.S. Multinationals’ Affiliates Income Shifting: Evidence from EDGAR Search Activity

Number of pages: 61 Posted: 27 Mar 2024 Last Revised: 03 Apr 2024
Sabrina Chi, Anh Persson, Terry J. Shevlin, Terry J. Shevlin and Oktay Urcan
CSU Fullerton, University of Illinois at Urbana-Champaign - Gies College of Business - Department of Accountancy, University of California-IrvineUniversity of California-Irvine and University of Illinois at Urbana-Champaign
Downloads 113 (510,812)

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tax authority monitoring, income shifting, tax avoidance, tax coordination

10.

The Effect of Private Country-by-Country Reporting on Mergers and Acquisitions

Number of pages: 55 Posted: 19 Dec 2024 Last Revised: 19 Feb 2025
Farzana Afrin, Novia (Xi) Chen, Sabrina Chi and Anh Persson
California State University, Fullerton - Department of Accounting, University of Houston - Department of Accountancy & Taxation, CSU Fullerton and University of Illinois at Urbana-Champaign - Gies College of Business - Department of Accountancy
Downloads 107 (531,771)

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Other Papers (1)

Total Downloads: 301
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1.

When Mandatory Private Disclosure Meets Voluntary Public Disclosure: The Effect of Private Country-by-Country Reporting on Management Earnings Forecasts

Number of pages: 55 Posted: 07 Oct 2020 Last Revised: 21 Oct 2024
Sabrina Chi, Jing Huang, John (Xuefeng) Jiang and Anh Persson
CSU Fullerton, Virginia Polytechnic Institute & State University - Pamplin College of Business, Michigan State University and University of Illinois at Urbana-Champaign - Gies College of Business - Department of Accountancy
Downloads 301 (296,990)

Abstract:

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Voluntary disclosure; disclosure regulation; management forecast; analyst forecast; country-by-country reporting