Sabrina Chi

CSU Fullerton

Fullerton, CA

United States

SCHOLARLY PAPERS

10

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Top 26,919

in Total Papers Downloads

4,072

TOTAL CITATIONS
Rank 20,760

SSRN RANKINGS

Top 20,760

in Total Papers Citations

47

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 850 (61,745)
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 593 (98,504)
Citation 4

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voluntary disclosure, mandatory disclosure, ETR forecast

3.

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 497 (122,692)
Citation 1

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

4.

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 488 (125,477)
Citation 6

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

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 400 (158,406)
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 365 (175,451)
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 365 (173,823)
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 318 (203,746)
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 - Paul Merage School of Business, University of Central Oklahoma and University of Arkansas at Fayetteville
Downloads 314 (206,577)
Citation 1

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

9.

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 126 (480,605)

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10.

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 121 (496,072)

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

Other Papers (1)

Total Downloads: 309
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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 309 (296,990)

Abstract:

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