Albert Mensah

City University of Hong Kong (CityUHK)

Kowloon

Hong Kong

SCHOLARLY PAPERS

4

DOWNLOADS

168

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (4)

1.

Inferring Conservatism from the Asymmetric Reporting of Accruals: A Conditional Heteroscedastic Modeling Approach

Number of pages: 49 Posted: 22 May 2017
Albert Mensah
City University of Hong Kong (CityUHK)
Downloads 64 (357,562)

Abstract:

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Conservatism, Augmented UCH Accruals Model, Asymmetric Timeliness, Positive and Negative Accruals

2.

Shielding from Political Corruption and the Choice between Public and Private Debt: Theory and Evidence

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 70 Posted: 17 Jan 2018 Last Revised: 27 Mar 2018
Eunhee Kim, Albert Mensah and Cheong Yi
City University of Hong Kong (CityUHK), City University of Hong Kong (CityUHK) and City University of Hong Kong (CityUHK) - Department of Accountancy
Downloads 60 (369,424)

Abstract:

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Political Corruption, Corporate Disclosure, Public and Private Debt

3.

Directly Managing Earnings by Deviating from Clear-Cut Property, Plant and Equipment (PPE) Impairment Rules

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 78 Posted: 30 Dec 2016 Last Revised: 05 Apr 2017
Albert Mensah
City University of Hong Kong (CityUHK)
Downloads 44 (423,786)

Abstract:

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Impairment rules (IAS 36, SFAS #144), Write-downs, Reversals, Earnings management (EM)

4.

Viewing Discretionary Accruals through the Univariate Lens: A Conditional Heteroscedastic Mean-Variance Approach

Posted: 18 Nov 2016 Last Revised: 18 Oct 2017
Albert Mensah and André Aroldo Freitas de Moura
City University of Hong Kong (CityUHK) and FUCAPE Business School

Abstract:

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Discretionary Accruals, Theory-Based and Mechanical Models, Univariate Conditional Heteroscedastic (UCH) Model, Managerial Intents