Huai Zhang

Nanyang Business School, Nanyang Technological University

Singapore, 639798

Singapore

SCHOLARLY PAPERS

18

DOWNLOADS
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SSRN RANKINGS

Top 9,629

in Total Papers Downloads

7,166

SSRN CITATIONS
Rank 4,093

SSRN RANKINGS

Top 4,093

in Total Papers Citations

116

CROSSREF CITATIONS

211

Scholarly Papers (18)

1.

Inventory Changes and Future Returns

Review of Accounting Studies, Vol. 7, 1pp. 63-187, 2002
Number of pages: 42 Posted: 12 Jul 2010 Last Revised: 14 Jul 2010
Jacob K. Thomas and Huai Zhang
Yale School of Management and Nanyang Business School, Nanyang Technological University
Downloads 1,102 (28,507)
Citation 20

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Accruals, Earnings management, Market efficiency

2.

Financial Reporting Frequency, Information Asymmetry, and the Cost of Equity

Journal of Accounting & Economics (JAE) 54 (2012): 132–149
Number of pages: 51 Posted: 16 Sep 2011 Last Revised: 07 Jan 2013
Renhui Fu, Arthur G. Kraft and Huai Zhang
Shanghai Jiao Tong University (SJTU) - Antai College of Economics and Management, City University London - Cass Business School and Nanyang Business School, Nanyang Technological University
Downloads 1,010 (32,232)
Citation 41

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interim reporting frequency, information asymmetry, cost of equity

3.

Can the Earnings Fixation Hypothesis Explain the Accrual Anomaly?

Review of Accounting Studies, Vol. 17, Issue 1, 1-21, 2012
Number of pages: 32 Posted: 28 Feb 2007 Last Revised: 07 Jan 2013
Linna Shi and Huai Zhang
University of Cincinnati - Lindner College of Business and Nanyang Business School, Nanyang Technological University
Downloads 761 (47,605)
Citation 1

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Accrual anomaly, Earnings fixation hypothesis, Responsiveness of stock price to earnings, Persistence of cash flows and accruals

4.

Superstition and Financial Decision Making

Management Science, Forthcoming
Number of pages: 44 Posted: 08 Aug 2012 Last Revised: 25 Feb 2017
Marshall School of Business, USC, Nanyang Technological University (NTU) and Nanyang Business School, Nanyang Technological University
Downloads 663 (57,062)
Citation 12

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superstition, financial decision, IPO

5.

Financial Reporting Frequency and Corporate Innovation

Journal of Law and Economics, Forthcoming
Number of pages: 47 Posted: 02 Aug 2019 Last Revised: 18 Sep 2020
Shanghai Jiao Tong University (SJTU) - Antai College of Economics and Management, City University London - Cass Business School, Tsinghua University - PBC School of Finance, Nanyang Business School, Nanyang Technological University and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 652 (58,436)
Citation 4

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regulation, reporting frequency, innovation, managerial myopia, externality

Facial Structure and Achievement Drive: Evidence from Financial Analysts

Journal of Accounting Research, Forthcoming
Number of pages: 84 Posted: 08 Feb 2018 Last Revised: 18 Oct 2019
Shanghai University of Finance and Economics - School of Accountancy, Shanghai University of Finance and Economics, Nanyang Business School, Nanyang Technological University, Nanyang Business School, Nanyang Technological University and Southwestern University of Finance and Economics
Downloads 627 (60,593)
Citation 10

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Facial structure; Achievement drive; Financial analysts

Facial Structure and Achievement Drive: Evidence from Financial Analysts

Journal of Accounting Research, Vol. 57, No. 4, 2019
Posted: 06 Oct 2019
Shanghai University of Finance and Economics - School of Accountancy, Shanghai University of Finance and Economics, Nanyang Business School, Nanyang Technological University, Nanyang Business School, Nanyang Technological University and Southwestern University of Finance and Economics

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facial structure; achievement drive; financial analysts

7.

Employee Turnover Likelihood and Earnings Management: Evidence from the Inevitable Disclosure Doctrine

Review of Accounting Studies, Forthcoming
Number of pages: 64 Posted: 02 May 2018 Last Revised: 27 Sep 2018
Huasheng Gao, Huai Zhang and Jin Zhang
Fanhai International School of Finance, Fudan University, Nanyang Business School, Nanyang Technological University and Monash University
Downloads 382 (111,508)
Citation 6

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Earnings Management, Employee Turnover Likelihood, Inevitable Disclosure Doctrine

8.

Rocking the Boat: How Relative Performance Evaluation Affects Corporate Risk Taking

Journal of Accounting & Economics (JAE), Forthcoming, Nanyang Business School Research Paper No. 20-08
Number of pages: 51 Posted: 28 May 2020 Last Revised: 24 Jun 2021
Truc (Peter) Do, Huai Zhang and Luo Zuo
University of Queensland - Faculty of Business, Economics and Law, Nanyang Business School, Nanyang Technological University and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 309 (140,384)

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Relative performance evaluation, tournament incentives, interim performance, risk taking.

9.

Analysts’ Selective Coverage and Subsequent Performance of Newly Public Firms

Journal of Finance, Vol. 61, No. 3, pp 1159 –1185
Number of pages: 36 Posted: 09 Jul 2010 Last Revised: 14 Jul 2010
Re-Jin Guo, Somnath Das and Huai Zhang
University of Illinois at Chicago - Department of Finance, University of Illinois at Chicago and Nanyang Business School, Nanyang Technological University
Downloads 281 (154,815)
Citation 6

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Analyst Coverage, Initial Public Offering, Long-term Performance

10.

Political Corruption and Accounting Choices

Journal of Business Finance & Accounting, forthcoming
Number of pages: 71 Posted: 17 Apr 2019 Last Revised: 18 Aug 2022
Huai Zhang and Jin Zhang
Nanyang Business School, Nanyang Technological University and Monash University
Downloads 232 (186,991)
Citation 2

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Accounting Choices, Political Corruption, Rent Seeking

11.

The Valuation Impact of Reconciling Pro Forma Earnings to GAAP Earnings

Journal of Accounting & Economics, Vol. 51, Issues 1-2, 186-202, 2011
Number of pages: 47 Posted: 09 Jul 2010 Last Revised: 07 Jan 2013
Huai Zhang and Liu Zheng
Nanyang Business School, Nanyang Technological University and The University of Hong Kong - Faculty of Business and Economics
Downloads 197 (217,645)
Citation 8

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Pro Forma Earnings, Valuation, Regulation G

Styles of Regulators: Evidence from the SEC’s Comment Letters

Number of pages: 57 Posted: 04 Nov 2018
Truc (Peter) Do and Huai Zhang
University of Queensland - Faculty of Business, Economics and Law and Nanyang Business School, Nanyang Technological University
Downloads 193 (221,533)
Citation 2

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Regulation enforcement, SEC, Comment letters, Fixed effects

Styles of Regulators: Evidence from the SEC’s Comment Letters

Contemporary Accounting Research, Forthcoming
Posted: 01 Mar 2022
Truc (Peter) Do and Huai Zhang
University of Queensland - Faculty of Business, Economics and Law and Nanyang Business School, Nanyang Technological University

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Regulation enforcement, SEC, comment letters, fixed effects, individual differences, SEC reviewers

13.

Rounding-Up in Reported Eps, Behavioral Thresholds, and Earnings Management

Journal of Accounting and Economics, Vol. 35, No. 1, pp. 31-50, April 2003
Number of pages: 34 Posted: 29 Jan 2003 Last Revised: 14 Jul 2010
Somnath Das and Huai Zhang
University of Illinois at Chicago and Nanyang Business School, Nanyang Technological University
Downloads 147 (278,510)
Citation 7

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behavioral thresholds, earnings management, earnings per share, rounding

14.
Downloads 142 (286,187)

Peer Effects Among Financial Analysts

Contemporary Accounting Research, Forthcoming
Number of pages: 50 Posted: 05 Jun 2019
Truc (Peter) Do and Huai Zhang
University of Queensland - Faculty of Business, Economics and Law and Nanyang Business School, Nanyang Technological University
Downloads 142 (287,131)
Citation 3

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Financial Analyst, Star Analyst, Peer Effect, Knowledge Spillover

Peer Effects Among Financial Analysts

Contemporary Accounting Research, Forthcoming
Posted: 20 Jun 2019
Truc (Peter) Do and Huai Zhang
University of Queensland - Faculty of Business, Economics and Law and Nanyang Business School, Nanyang Technological University

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Financial analyst, Star analyst, Peer effect, Knowledge spillover

15.

The Capital Gains Lock-In Effect and Earnings Quality

Number of pages: 46 Posted: 30 Dec 2019
Stephen G. Dimmock, Fan Feng and Huai Zhang
National University of Singapore, Beihang University and Nanyang Business School, Nanyang Technological University
Downloads 141 (287,785)

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Earnings Quality, Earnings Management, Capital Gains Tax, Capital Gains Lock-in, Mutual Funds

16.

Tournaments of Financial Analysts

Review of Accounting Studies, Forthcoming
Number of pages: 48 Posted: 02 Mar 2013
Huifang Yin and Huai Zhang
Shanghai University of Finance and Economics and Nanyang Business School, Nanyang Technological University
Downloads 126 (313,583)
Citation 7

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tournament theory, boldness, financial analysts

17.

Do Employees Prefer Conservative Accounting?

Number of pages: 47 Posted: 14 Nov 2021 Last Revised: 17 Nov 2021
Chen Lin, Thomas Schmid and Huai Zhang
The University of Hong Kong - Faculty of Business and Economics, The University of Hong Kong - Faculty of Business and Economics and Nanyang Business School, Nanyang Technological University
Downloads 108 (349,677)

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Employee representation, accounting conservatism

18.

The Devil is in the Detail? Investors’ Mispricing of Proxy Voting Outcomes on M&A Deals

Number of pages: 34 Posted: 07 Sep 2018
Lingwei Li and Huai Zhang
Australian National University (ANU) and Nanyang Business School, Nanyang Technological University
Downloads 93 (385,158)

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Market inefficiency, Shareholder voting, Mergers and acquisitions, Post-merger performance