Albert Mensah

HEC Paris - Accounting and Management Control Department

SCHOLARLY PAPERS

10

DOWNLOADS

1,119

TOTAL CITATIONS

0

Scholarly Papers (10)

The Early Bird Catches the Worm: How Lasting is the Value of New, Alternative Data?

Number of pages: 76 Posted: 16 Apr 2024 Last Revised: 25 Jan 2025
INSEAD - Finance, HEC Paris - Accounting and Management Control Department, Georgetown University - Department of Accounting and Business Law and City University of Hong Kong (CityU) - Department of Economics & Finance
Downloads 195 (324,743)

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alternative data, asset pricing, mutual funds

The Early Bird Catches the Worm: How Lasting is the Value of New, Alternative Data?

INSEAD Working Paper No. 2025/14/FIN
Number of pages: 76 Posted: 11 Apr 2024 Last Revised: 28 Jan 2025
City University of Hong Kong (CityU) - Department of Economics & Finance, INSEAD - Finance, HEC Paris - Accounting and Management Control Department and Georgetown University - Department of Accounting and Business Law
Downloads 103 (552,428)

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Artificial Intelligence, Big Data, Alternative Data, Newsanalytics, Stock Market Analysis, Trading Strategies

2.

Individual Mortgage Lending, Public Corruption, Race, and Gender: Evidence from Local Corruption Crackdowns

Number of pages: 48 Posted: 13 Aug 2021 Last Revised: 14 Dec 2021
Albert Mensah, Arthur Morris, Han Stice and Roger M. White
HEC Paris - Accounting and Management Control Department, Hong Kong University of Science & Technology (HKUST) - Department of Accounting, George Mason University and Arizona State University (ASU) - School of Accountancy
Downloads 186 (340,259)

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Political corruption, public corruption, mortgage lending, bank financing

3.

Some Seem to Know: Banks’ Lending Decisions After Activist Short Sellers’ Attacks

HEC Paris Research Paper No. ACC-2023-1497
Number of pages: 62 Posted: 05 Oct 2023 Last Revised: 25 Jan 2024
Simon Fraser University, HEC Paris - Accounting and Management Control Department, HEC Paris, Accounting and Management Control Department and HEC Paris - Accounting and Management Control Department
Downloads 169 (370,507)

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activist short sellers, private debt, loan pricing, information

4.

Do Local Constraints on Corporate Political Activities Really Bite? Evidence from Local Adoptions of the American Anti-Corruption Act

Number of pages: 75 Posted: 05 Jun 2021
Jeong-Bon Kim and Albert Mensah
Simon Fraser University and HEC Paris - Accounting and Management Control Department
Downloads 153 (403,375)

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American Anti-Corruption Act; Political Economy; Corporate Political Activities; Capital Market; Financial Reporting; Real Decisions

5.

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
HEC Paris - Accounting and Management Control Department
Downloads 122 (482,844)

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

6.

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

Number of pages: 49 Posted: 22 May 2017
Albert Mensah
HEC Paris - Accounting and Management Control Department
Downloads 121 (485,966)

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

7.

Wisdom of crowds as a verification tool in bank lending: Evidence from borrowers’ customer tweets

Number of pages: 73 Posted: 15 Apr 2024
Albert Mensah, Jeong-Bon Kim and Vicki Wei Tang
HEC Paris - Accounting and Management Control Department, Simon Fraser University and Georgetown University - Department of Accounting and Business Law
Downloads 70 (689,780)

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social media, wisdom of crowds, reliability, bank loan contracting

8.

Wisdom of Crowds along the Supply Chain: Causal Evidence from Trade Credit

HEC Paris Research Paper No. ACC-2023-1498
Posted: 05 Oct 2023 Last Revised: 21 Apr 2024
Simon Fraser University, HEC Paris - Accounting and Management Control Department, Georgetown University - Department of Accounting and Business Law and University of Toronto - Rotman School of Management
Downloads 0 (1,310,274)

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supply chain, trade credit, information asymmetry, alternative data, social media

9.

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

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Posted: 17 Jan 2018 Last Revised: 02 Sep 2021
Eunhee Kim, Albert Mensah and Cheong Yi
CUNY Baruch College, HEC Paris - Accounting and Management Control Department and City University of Hong Kong (CityU) - Department of Accountancy

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Political Corruption, Corporate Disclosure, Public and Private Debt

10.

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
HEC Paris - Accounting and Management Control Department and FGV - EAESP

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