Qiang Cheng

Singapore Management University - School of Accountancy

Professor of Accountancy

60 Stamford Road

Singapore, 178900

Singapore

  • Singapore Management University - School of Accountancy

SCHOLARLY PAPERS

48

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Scholarly Papers (48)

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1.

Equity Incentives and Earnings Management

Downloads 3,476 ( 7,371)
Citation 19

Equity Incentives and Earnings Management

Sauder School of Business Working Paper
Number of pages: 57 Posted: 26 Oct 2003 Last Revised: 16 Apr 2013
Qiang Cheng and Terry Warfield
Singapore Management University - School of Accountancy and University of Wisconsin - Wisconsin School of Business
Downloads 3,476 (7,235)
Citation 19

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Equity incentives, stock-based compensation, stock ownership, insider trading, earnings management, meeting or beating analysts' forecasts, abnormal accruals

Equity Incentives and Earnings Management

Accounting Review, April 2005
Posted: 07 Dec 2004 Last Revised: 16 Apr 2013
Qiang Cheng and Terry Warfield
Singapore Management University - School of Accountancy and University of Wisconsin - Wisconsin School of Business

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Equity incentives, stock-based compensation, stock ownership, insider trading, earnings management, meeting or beating analysts' forecasts, abnormal accruals

2.

Are Family Firms More Tax Aggressive Than Non-Family Firms?

AAA 2008 Financial Accounting and Reporting Section (FARS) Paper, Journal of Financial Economics (JFE), Forthcoming, (CAAA) 2008 Annual Conference Paper
Number of pages: 57 Posted: 13 Sep 2007 Last Revised: 09 Apr 2013
Shuping Chen, Xia Chen, Qiang Cheng, Terry J. Shevlin and Terry J. Shevlin
University of Texas at Austin - McCombs School of Business, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of California-IrvineUniversity of California-Irvine
Downloads 2,866 (9,921)
Citation 205

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family firm, tax aggressiveness, entrenchment

3.

Internal Control and Operational Efficiency

Downloads 2,243 (14,806)
Citation 22

Internal Control and Operational Efficiency

Contemporary Accounting Research, Forthcoming, Singapore Management University School of Accountancy Research Series Vol. 6, No. 3 Paper No 2018-84
Number of pages: 50 Posted: 18 Jan 2017
Qiang Cheng, Beng Wee Goh and Jae B. Kim
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Lehigh University - College of Business & Economics
Downloads 1,335 (32,443)
Citation 21

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Internal control, operational efficiency, internal information environment, Sarbanes-Oxley Act

Internal Control and Operational Efficiency

2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 55 Posted: 08 Jun 2013 Last Revised: 15 Dec 2014
Qiang Cheng, Beng Wee Goh and Jae B. Kim
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Lehigh University - College of Business & Economics
Downloads 908 (56,236)
Citation 1

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Internal control, operational efficiency, Sarbanes-Oxley Act

4.

Does Generative AI Facilitate Investor Trading? Evidence from ChatGPT Outages

Singapore Management University School of Accountancy Research Paper No. 2025-186
Number of pages: 51 Posted: 01 Jul 2024
Qiang Cheng, Pengkai Lin and Yue Zhao
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 2,199 (15,286)

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Generative AI, ChatGPT, Informed Trading, Price Informativeness

5.

What Determines Residual Income?

Downloads 2,031 (17,331)
Citation 19

What Determines Residual Income?

Sauder School of Business Working Paper
Number of pages: 43 Posted: 10 Sep 2001
Qiang Cheng
Singapore Management University - School of Accountancy
Downloads 2,031 (17,009)
Citation 19

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Equity valuation, the residual income valuation model, economic rents, conservative accounting

What Determines Residual Income?

Accounting Review 80 (1): 85-112, January 2005
Posted: 02 Jul 2004 Last Revised: 05 Mar 2014
Qiang Cheng
Singapore Management University - School of Accountancy

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equity valuation, the residual income valuation model, economic rents, conservative accounting

6.

Internal Governance and Real Earnings Management

Downloads 1,966 (18,296)
Citation 18

Internal Governance and Real Earnings Management

Singapore Management University School of Accountancy Research Paper No. 5
Number of pages: 71 Posted: 16 Oct 2012 Last Revised: 04 Oct 2014
Qiang Cheng, Jimmy Lee, Terry J. Shevlin and Terry J. Shevlin
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of California-IrvineUniversity of California-Irvine
Downloads 1,134 (41,163)
Citation 7

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internal governance, real earnings management

Internal Governance and Real Earnings Management

Accounting Review, May 2016 (Forthcoming)
Number of pages: 72 Posted: 28 Sep 2015
Qiang Cheng, Jimmy Lee, Terry J. Shevlin and Terry J. Shevlin
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of California-IrvineUniversity of California-Irvine
Downloads 832 (63,418)
Citation 11

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internal governance, real earnings management, top management team

7.

Insider Trading and Voluntary Disclosures

Downloads 1,746 (22,009)
Citation 54

Insider Trading and Voluntary Disclosures

Sauder School of Business Working Paper, Journal of Accounting Research, Forthcoming
Number of pages: 51 Posted: 01 Mar 2004 Last Revised: 16 Apr 2013
Qiang Cheng and Kin Lo
Singapore Management University - School of Accountancy and University of British Columbia (UBC) - Sauder School of Business
Downloads 1,746 (21,606)
Citation 54

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Voluntary Disclosure, Management Forecasts, Insider Trading

Insider Trading and Voluntary Disclosures

Journal of Accounting Research 44 (5): 815-848, December 2006
Posted: 17 May 2006 Last Revised: 05 Mar 2014
Qiang Cheng and Kin Lo
Singapore Management University - School of Accountancy and University of British Columbia (UBC) - Sauder School of Business

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Voluntary Disclosure, Management Forecasts, Insider Trading

8.

Changes in Analysts’ Information Environment Following Sarbanes-Oxley Act and the Global Settlement

AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 52 Posted: 23 Aug 2007 Last Revised: 09 Apr 2013
Joy Begley, Yanmin Gao and Qiang Cheng
University of British Columbia (UBC) - Sauder School of Business, Bob Gaglardi School of Business and Economics, Thompson Rivers University and Singapore Management University - School of Accountancy
Downloads 1,657 (23,833)
Citation 11

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the Sarbanes-Oxley Act, information quality, analyst forecast, Global Settlement

9.

Analyst Coverage and the Cost of Raising Equity Capital: Evidence from Underpricing of Seasoned Equity Offerings

Downloads 1,629 (24,430)
Citation 64

Analyst Coverage and the Cost of Raising Equity Capital: Evidence from Underpricing of Seasoned Equity Offerings

Sauder School of Business Working Paper
Number of pages: 57 Posted: 23 Jul 2003
Robert M. Bowen, Xia Chen and Qiang Cheng
Chapman University - The George L. Argyros School of Business & Economics, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 1,629 (23,998)
Citation 64

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Analyst coverage, information asymmetry, cost of capital, seasoned equity offering

Analyst Coverage and the Cost of Raising Equity Capital: Evidence from Underpricing of Seasoned Equity Offerings

Contemporary Accounting Research 25 (3): 657-699, Fall 2008
Posted: 23 Oct 2007 Last Revised: 05 Mar 2014
Robert M. Bowen, Xia Chen and Qiang Cheng
Chapman University - The George L. Argyros School of Business & Economics, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy

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Analyst coverage, information asymmetry, cost of raising capital, seasoned equity offering

10.

Abnormal Accrual-Based Anomaly and Managers' Motivations to Record Abnormal Accruals

Sauder School of Business Working Paper
Number of pages: 27 Posted: 03 May 2002
Xia Chen and Qiang Cheng
Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 1,441 (29,418)
Citation 10

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abnormal accruals, managers' motivations, market efficiency, operating cash flows

11.

Earnings Restatements, Changes in CEO Compensation, and Firm Performance

Downloads 1,337 (32,832)
Citation 17

Earnings Restatements, Changes in CEO Compensation, and Firm Performance

Sauder School of Business Working Paper
Number of pages: 54 Posted: 26 Sep 2005 Last Revised: 16 Apr 2013
Qiang Cheng and David B. Farber
Singapore Management University - School of Accountancy and Indiana University - Kelley School of Business
Downloads 1,337 (32,250)
Citation 17

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Earnings restatements, Stock options, CEO compensation, Operating performance

Earnings Restatements, Changes in CEO Compensation, and Firm Performance

Accounting Review 83 (5): 1217-1250, September 2008
Posted: 10 Apr 2008 Last Revised: 05 Mar 2014
Qiang Cheng and David B. Farber
Singapore Management University - School of Accountancy and Indiana University - Kelley School of Business

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Earnings restatements, Stock options, CEO compensation, Operating performance

12.

Do High CEO Pay Ratios Destroy Firm Value?

Robert H. Smith School Research Paper No. RHS 2861680, Singapore Management University School of Accountancy Research Paper No. 2017-58
Number of pages: 51 Posted: 31 Oct 2016 Last Revised: 06 Jul 2017
Qiang Cheng, Tharindra Ranasinghe and Sha Zhao
Singapore Management University - School of Accountancy, American University and Oakland University - Department of Accounting and Finance
Downloads 1,314 (33,710)
Citation 1

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pay ratio, corporate governance, firm value, acquisitions, CEO turnover-performance sensitivity

13.

Do Family Firms Provide More or Less Voluntary Disclosure?

Downloads 1,202 (38,400)
Citation 85

Do Family Firms Provide More or Less Voluntary Disclosure?

Number of pages: 54 Posted: 14 Jul 2007 Last Revised: 09 Apr 2013
Shuping Chen, Xia Chen and Qiang Cheng
University of Texas at Austin - McCombs School of Business, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 1,202 (37,781)
Citation 85

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founding family, equity ownership, voluntary disclosure, earnings forecasts, earnings warnings

Do Family Firms Provide More or Less Voluntary Disclosure?

Journal of Accounting Research 46 (3): 499-536, June 2008
Posted: 23 Nov 2007 Last Revised: 05 Mar 2014
Shuping Chen, Xia Chen and Qiang Cheng
University of Texas at Austin - McCombs School of Business, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy

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founding family, equity ownership, voluntary disclosure, earnings forecasts, earnings warnings

14.

Institutional Holdings and Analysts' Stock Recommendations

Downloads 1,200 (38,488)
Citation 10

Institutional Holdings and Analysts' Stock Recommendations

Sauder School of Business Working Paper
Number of pages: 51 Posted: 03 May 2002
Xia Chen and Qiang Cheng
Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 1,200 (37,870)
Citation 10

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Financial analysts, stock recommendations, institutional trading

Institutional Holdings and Analysts' Stock Recommendations

Journal of Accounting, Auditing & Finance 21 (4): 399-440, Fall 2006
Posted: 26 Oct 2006 Last Revised: 05 Mar 2014
Xia Chen and Qiang Cheng
Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy

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Financial analysts, institutional trading, stock recommendations

15.

Do Corporate Site Visits Impact Stock Prices?

Downloads 1,167 (40,089)
Citation 22

Do Corporate Site Visits Impact Stock Prices?

Singapore Management University School of Accountancy Research Paper No. 2014-12
Number of pages: 69 Posted: 11 Aug 2013 Last Revised: 22 May 2017
Qiang Cheng, Fei Du, Xin Wang and Yutao Wang
Singapore Management University - School of Accountancy, University of Illinois at Urbana-Champaign - Department of Accountancy, The University of Hong Kong and Central University of Finance and Economics (CUFE)
Downloads 778 (69,251)
Citation 16

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corporate site visits; stock price impact; information acquisition

Do Corporate Site Visits Impact Stock Prices?

Contemporary Accounting Research, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2017-67
Number of pages: 69 Posted: 29 Sep 2017
Qiang Cheng, Fei Du, Yutao Wang and Xin Wang
Singapore Management University - School of Accountancy, University of Illinois at Urbana-Champaign - Department of Accountancy, Central University of Finance and Economics (CUFE) and The University of Hong Kong
Downloads 389 (164,118)
Citation 6

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Corporate site visits; stock price impact; information acquisition

16.

Managerial Incentives and Management Forecast Precision

Downloads 1,077 (44,987)
Citation 14

Managerial Incentives and Management Forecast Precision

Number of pages: 47 Posted: 17 Jan 2013
Qiang Cheng, Ting Luo and Heng Yue
Singapore Management University - School of Accountancy, Tsinghua University and Singapore Management University - School of Accountancy
Downloads 709 (78,328)
Citation 4

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management forecast, managerial incentives, insider trading, forecast precision

Managerial Incentives and Management Forecast Precision

The Accounting Review 88 (5): 1575-1602, September 2013
Number of pages: 47 Posted: 12 Apr 2013 Last Revised: 05 Mar 2014
Qiang Cheng, Ting Luo and Heng Yue
Singapore Management University - School of Accountancy, Tsinghua University and Singapore Management University - School of Accountancy
Downloads 368 (174,696)
Citation 10

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Management Forecast, Managerial Incentives, Insider Trading, Forecast Precision

17.

The Consequences of Aggressive Financial Reporting: The Case of External Financing*

Downloads 1,052 (46,491)
Citation 20

The Consequences of Aggressive Financial Reporting: The Case of External Financing*

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 56 Posted: 03 Sep 2009
Xia Chen, Qiang Cheng and Alvis K. Lo
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Boston College
Downloads 530 (113,604)
Citation 4

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earnings restatements, external financing, financial constraint

Accounting Restatements and External Financing Choices

Contemporary Accounting Research 30 (2): 750-779, Summer 2013
Number of pages: 45 Posted: 10 Jan 2009 Last Revised: 05 Mar 2014
Xia Chen, Qiang Cheng and Alvis K. Lo
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Boston College
Downloads 522 (115,745)
Citation 16

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restatements, external financing, financial constraint

18.

ESG Reporting Divergence

Singapore Management University School of Accountancy Research Paper Forthcoming, HKU Jockey Club Enterprise Sustainability Global Research Institute - Archive
Number of pages: 64 Posted: 09 Sep 2023 Last Revised: 16 Dec 2024
Qiang Cheng, Yun Lou and Mengjie Yang
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 1,047 (47,036)

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ESG reporting divergence, ESG rating disagreement, ESG fund, Regulation, Sustainability reporting, Global reporting initiative

19.

Seeing is Believing: Analysts’ Corporate Site Visits

Singapore Management University School of Accountancy Research Paper No. 2015-31, Review of Accounting Studies, Vol. 21, No. 4, 2016
Number of pages: 57 Posted: 13 Feb 2014 Last Revised: 21 Dec 2016
Qiang Cheng, Fei Du, Xin Wang and Yutao Wang
Singapore Management University - School of Accountancy, University of Illinois at Urbana-Champaign - Department of Accountancy, The University of Hong Kong and Central University of Finance and Economics (CUFE)
Downloads 1,017 (48,816)
Citation 27

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Site visits, analyst forecasts, information acquisition activities, local advantage

20.

Financial Reporting Quality of Chinese Reverse Merger Firms: The Reverse Merger Effect or the China Effect?

Number of pages: 63 Posted: 15 Mar 2016
Kun-Chih Chen, Qiang Cheng, Ying Chou Lin, Yu-Chen Lin and Xing Xiao
National Taiwan University - Department of Accounting, Singapore Management University - School of Accountancy, Southeastern Oklahoma State University - Department of Accounting and Finance, National Cheng Kung University - Accounting and Tsinghua University
Downloads 957 (53,104)
Citation 24

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Reverse mergers, Chinese firms, bonding hypothesis, cross-listings, financial reporting quality

21.

CEO Contractual Protection and Managerial Short-Termism

Downloads 912 (56,767)
Citation 13

CEO Contractual Protection and Managerial Short-Termism

Singapore Management University School of Accountancy Research Paper No. 2014-18
Number of pages: 67 Posted: 06 Sep 2012 Last Revised: 19 Jul 2014
Xia Chen, Qiang Cheng, Alvis K. Lo and Xin Wang
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, Boston College and The University of Hong Kong
Downloads 529 (113,892)
Citation 11

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employment agreement, severance pay agreement, managerial short-termism

CEO Contractual Protection and Managerial Short-Termism

The Accounting Review, September 2015, Forthcoming
Number of pages: 60 Posted: 31 Jan 2015
Xia Chen, Qiang Cheng, Alvis K. Lo and Xin Wang
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, Boston College and The University of Hong Kong
Downloads 383 (166,995)
Citation 2

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Employment agreement; Severance pay agreement; Managerial short-termism

22.

Are U.S. Family Firms Subject to Agency Problems? Evidence from CEO Turnover and Firm Valuation

Number of pages: 50 Posted: 15 Sep 2006
Xia Chen, Zhonglan Dai and Qiang Cheng
Singapore Management University - School of Accountancy, University of Texas at Dallas - School of Management and Singapore Management University - School of Accountancy
Downloads 870 (60,557)
Citation 6

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Agency problems, family firms, CEO turnover, firm valuation

23.

Institutional Dual-holders and Corporate Disclosures: A Natural Experiment

Forthcoming in Contemporary Accounting Research, Singapore Management University School of Accountancy Research Paper No. 2025-197
Number of pages: 61 Posted: 10 Apr 2021 Last Revised: 11 Feb 2025
Lin Cheng, Qiang Cheng, Liwei Weng and Mark Yuzhi Yan
The University of Arizona - Eller College of Management, Singapore Management University - School of Accountancy, Northeastern University - Accounting Group and Hong Kong Baptist University
Downloads 839 (63,721)
Citation 1

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institutional investors, dual-holders, corporate disclosures, monitoring, trading

24.

Is the Decline in the Information Content of Earnings Following Restatements Short-Lived?

Downloads 764 (72,116)
Citation 18

Is the Decline in the Information Content of Earnings Following Restatements Short-Lived?

Singapore Management University School of Accountancy Research Paper
Number of pages: 55 Posted: 02 May 2013 Last Revised: 28 May 2013
Xia Chen, Qiang Cheng and Alvis K. Lo
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Boston College
Downloads 441 (141,977)
Citation 1

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accounting restatements, information content of earnings, accounting irregularities

Is the Decline in the Information Content of Earnings Following Restatements Short-Lived?

The Accounting Review 89 (1): 177-207, January 2014
Number of pages: 52 Posted: 21 Aug 2013 Last Revised: 05 Mar 2014
Xia Chen, Qiang Cheng and Alvis K. Lo
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Boston College
Downloads 323 (201,590)
Citation 17

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accounting restatements, information content of earnings, accounting irregularities

25.

What Determines the Market Impact of Stock Recommendations?

Sauder School of Business Working Paper
Number of pages: 43 Posted: 19 May 2003
Xia Chen and Qiang Cheng
Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 751 (73,809)
Citation 2

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stock recommendations, analysts' perceived ability, uncertainty about firm value, analyst experience

26.

The Role of Analysts' Forecasts in Accounting-Based Valuation: A Critical Evaluation

Downloads 725 (77,290)
Citation 11

The Role of Analysts' Forecasts in Accounting-Based Valuation: A Critical Evaluation

Sauder School of Business Working Paper
Number of pages: 41 Posted: 15 Jun 2004
Qiang Cheng
Singapore Management University - School of Accountancy
Downloads 725 (76,109)
Citation 11

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Accounting-based valuation, earnings, analysts' forecasts, market-to-book ratios

The Role of Analysts' Forecasts in Accounting-Based Valuation: A Critical Evaluation

Review of Accounting Studies 10 (1): 5-31, March 2005
Posted: 01 Nov 2004 Last Revised: 05 Mar 2014
Qiang Cheng
Singapore Management University - School of Accountancy

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Accounting-based valuation, earnings, analysts' forecasts, market-to-book ratios

27.

On the Relationship between Analyst Reports and Corporate Disclosures: Exploring the Roles of Information Discovery and Interpretation

Downloads 695 (81,539)
Citation 22

On the Relationship between Analyst Reports and Corporate Disclosures: Exploring the Roles of Information Discovery and Interpretation

Number of pages: 54 Posted: 18 Jul 2006 Last Revised: 09 Apr 2013
Xia Chen, Qiang Cheng and Kin Lo
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of British Columbia (UBC) - Sauder School of Business
Downloads 695 (80,360)
Citation 22

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Analyst research, information content, earnings announcements, information discovery

On the Relationship Between Analyst Reports and Corporate Disclosures: Exploring the Roles of Information Discovery and Interpretation

Journal of Accounting and Economics 49 (3): 206-226, April 2010
Posted: 18 Dec 2009 Last Revised: 05 Mar 2014
Xia Chen, Qiang Cheng and Kin Lo
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of British Columbia (UBC) - Sauder School of Business

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Analyst research, information content, earnings announcements, information discovery

28.

Family Firm Research – A Review

Downloads 687 (82,740)
Citation 13

Family Firm Research – A Review

Number of pages: 39 Posted: 06 Feb 2014
Qiang Cheng
Singapore Management University - School of Accountancy
Downloads 397 (160,365)
Citation 13

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family firms, ownership structure, agency problems, controlling owners, minority owners

Family Firm Research – A Review

China Journal of Accounting Research 7 (2014): 149-163
Number of pages: 15 Posted: 15 Aug 2014 Last Revised: 01 Oct 2014
Qiang Cheng
Singapore Management University - School of Accountancy
Downloads 290 (226,478)

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family firms, ownership structure, agency problems, controlling owners, minority owners

29.

Equity Incentives and Earnings Management: Evidence from the Banking Industry

CAAA Annual Conference 2009 Paper
Number of pages: 46 Posted: 14 Jan 2009
Qiang Cheng, Terry Warfield and Minlei Ye
Singapore Management University - School of Accountancy, University of Wisconsin - Wisconsin School of Business and University of Toronto
Downloads 661 (86,904)
Citation 133

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equity incentives, earnings management, the banking industry

30.

The Past, Present, and Future of China-Related Accounting Research

Singapore Management University School of Accountancy Research Paper No. 2023-161
Number of pages: 39 Posted: 20 Jul 2022 Last Revised: 26 May 2023
Qiang Cheng, Luzi Hail and Gwen Yu
Singapore Management University - School of Accountancy, University of Pennsylvania - The Wharton School and University of Michigan
Downloads 559 (107,569)
Citation 16

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China, Emerging markets, State-owned enterprises, Archival accounting research, International accounting, Institutional factors

31.

Does Increased Board Independence Reduce Earnings Management? Evidence from Recent Regulatory Reforms

Review of Accounting Studies, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2015-20
Number of pages: 51 Posted: 12 Nov 2014
Xia Chen, Qiang Cheng and Xin Wang
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and The University of Hong Kong
Downloads 552 (109,295)
Citation 39

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earnings management, corporate governance, board independence, information environment

32.

Conservatism and Equity Ownership of the Founding Family

Downloads 548 (110,342)
Citation 7

Conservatism and Equity Ownership of the Founding Family

European Accounting Review (Special Section on Accounting and Reporting in Family Firms), Forthcoming
Number of pages: 47 Posted: 04 Jun 2013
Shuping Chen, Xia Chen and Qiang Cheng
University of Texas at Austin - McCombs School of Business, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 338 (191,812)
Citation 4

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family firms, conservatism, family ownership, family control

Conservatism and Equity Ownership of the Founding Family

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 49 Posted: 24 Aug 2008 Last Revised: 01 May 2013
Shuping Chen, Xia Chen and Qiang Cheng
University of Texas at Austin - McCombs School of Business, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 210 (313,098)
Citation 3

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Family firms, conservatism, family ownership, family control

33.

GDP Growth Incentives and Earnings Management: Evidence from China

Singapore Management University School of Accountancy Research Paper No. 2020-109
Number of pages: 60 Posted: 01 Sep 2019 Last Revised: 13 Jul 2020
Xia Chen, Qiang Cheng, Ying Hao and Qiang Liu
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, Beijing Normal University (BNU) and Chongqing University, School of Economy and Business Administration
Downloads 541 (112,455)
Citation 6

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GDP growth, earnings management

34.

Managers’ Pay Duration and Voluntary Disclosures

2014 Canadian Academic Accounting Association (CAAA) Annual Conference, Singapore Management University School of Accountancy Research Paper No. 2015-28
Number of pages: 50 Posted: 30 Dec 2013 Last Revised: 14 May 2015
Qiang Cheng, Young Jun Cho and Jae B. Kim
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Lehigh University - College of Business & Economics
Downloads 446 (141,801)
Citation 3

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Voluntary disclosures, management forecasts, executive compensation, pay duration

35.

On the Association between Analysts' Forecast Errors and Past Stock Returns: A Re-Examination

Sauder School of Business Working Paper
Number of pages: 32 Posted: 03 May 2002
Xia Chen and Qiang Cheng
Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 437 (145,067)

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36.

Family Ownership and CEO Turnovers

Contemporary Accounting Research 30 (3): 1166-1190, Fall 2013
Number of pages: 38 Posted: 02 May 2013 Last Revised: 05 Mar 2014
Xia Chen, Qiang Cheng and Zhonglan Dai
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of Texas at Dallas - School of Management
Downloads 417 (153,203)
Citation 4

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family firms, CEO turnover, agency problems, family monitoring

37.

The Economic Value of Blockchain Applications: Early Evidence from Asset-backed Securities

Singapore Management University School of Accountancy Research Paper No. 2022-141
Number of pages: 58 Posted: 20 Apr 2022
Xia Chen, Qiang Cheng and Ting Luo
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Tsinghua University
Downloads 394 (163,331)
Citation 11

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38.

A Star is Born: Star Analyst Voting and Analyst Research

Number of pages: 53 Posted: 08 Jul 2021
Qiang Cheng, Xia Chen, An-Ping Lin and Kun Wang
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Tsinghua University
Downloads 352 (185,170)
Citation 2

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39.

Green Innovation and Firms' Financial and Environmental Performance: The Roles of Pollution Prevention versus Control

Singapore Management University School of Accountancy Research Paper No. 2025-191, Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 51 Posted: 22 Mar 2024
Qiang Cheng, An-Ping Lin and Mengjie Yang
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 319 (206,095)
Citation 5

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Green innovation, pollution prevention patents, pollution control patents, financial performance, environmental performance JEL Code: O33, O34, Q52, Q53, Q55

40.

Common Ownership and Analyst Forecasts

European Accounting Review, forthcoming, Singapore Management University School of Accountancy Research Paper No. 2023-154
Number of pages: 47 Posted: 07 Jul 2021 Last Revised: 16 May 2023
Qiang Cheng, Shuqing Luo and Jinping Zhang
Singapore Management University - School of Accountancy, University of Hong Kong and Fudan University - School of Management
Downloads 286 (231,590)
Citation 2

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common ownership; analyst forecasts; institutional environments

41.

Financial Reporting Changes and the Internal Information Environment: Evidence from SFAS 142

Singapore Management University School of Accountancy Research Paper No. 2018-81
Number of pages: 61 Posted: 12 Nov 2017 Last Revised: 19 Aug 2019
Qiang Cheng, Young Jun Cho and Holly Yang
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 274 (242,054)
Citation 21

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Financial reporting changes, internal information environment, SFAS 142, management forecasts, goodwill

42.

How Do Analysts Affect Corporate Innovation? Evidence from Site Visits

Contemporary Accounting Research, Forthcoming,
Number of pages: 50 Posted: 13 Apr 2024 Last Revised: 20 Feb 2025
Qiang Cheng, Brian Yutao Wang, Holly Yang and Zheyuan Zhang
Singapore Management University - School of Accountancy, Renmin University of China - School of Business, Singapore Management University - School of Accountancy and Capital University of Economics and Business
Downloads 233 (284,724)

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Questions about innovation, site visits, innovation, R&D expenditures

43.

Short Sellers and Long-Run Management Forecasts

Downloads 208 (317,317)
Citation 1

Short Sellers and Long-Run Management Forecasts

Contemporary Accounting Research, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2019-98
Number of pages: 57 Posted: 24 Jun 2019
Xia Chen, Qiang Cheng, Ting Luo and Heng Yue
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, Tsinghua University and Singapore Management University - School of Accountancy
Downloads 208 (315,971)
Citation 1

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Short Sales; Corporate Disclosures; Management Forecasts

Short Sellers and Long-Run Management Forecasts

Contemporary Accounting Research, Forthcoming
Posted: 16 Aug 2019
Xia Chen, Qiang Cheng, Ting Luo and Heng Yue
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, Tsinghua University and Singapore Management University - School of Accountancy

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Short Sellers, Corporate Disclosures, Management Forecasts

44.

The Valuation of Pro-Forma Free Cash Flows in an IPO Setting: The Case of Canadian Income Trusts

Number of pages: 52 Posted: 19 Aug 2011
Joy Begley, Sandra Chamberlain and Qiang Cheng
University of British Columbia (UBC) - Sauder School of Business, University of British Columbia (UBC) - Division of Accounting and Singapore Management University - School of Accountancy
Downloads 170 (381,587)
Citation 1

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pro-forma earnings, income trusts, distributable cash

45.

Corporate In-house Tax Departments

Downloads 118 (513,916)
Citation 18

Corporate In-house Tax Departments

Singapore Management University School of Accountancy Research Paper No. 2016-41
Number of pages: 59 Posted: 11 Dec 2015 Last Revised: 22 Nov 2019
Xia Chen, Qiang Cheng, Travis Chow and Yanju Liu
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, The University of Hong Kong and Hong Kong Baptist University – Department of Accountancy and Law
Downloads 118 (516,812)
Citation 18

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Human Capital, Tax Planning, Tax Avoidance, Tax Risk

Corporate In-house Tax Departments

Contemporary Accounting Research, Forthcoming
Posted: 11 Dec 2020
Xia Chen, Qiang Cheng, Travis Chow and Yanju Liu
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, The University of Hong Kong and Hong Kong Baptist University – Department of Accountancy and Law

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Tax Department, Tax Planning, Tax Compliance, Tax Avoidance, Tax Risk

46.

CEO Contractual Protection and Debt Contracting

Journal of Business Finance & Accounting, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2023-155
Number of pages: 71 Posted: 08 Dec 2022
Xia Chen, Qiang Cheng, Alvis K. Lo and Xin Wang
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, Boston College and The University of Hong Kong
Downloads 107 (553,148)

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CEO employment agreement, CEO severance pay agreement, debt contracting

47.

Executive Compensation and Cash Contributions to Defined Benefit Pension Plans

Forthcoming in the Journal of Business Finance and Accounting
Number of pages: 52 Posted: 23 Jul 2018 Last Revised: 02 Aug 2018
Qiang Cheng and Laura Swenson
Singapore Management University - School of Accountancy and University of Wisconsin - Milwaukee
Downloads 76 (687,250)
Citation 3

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defined benefit pension plan, executive compensation, pension accounting, pension contribution

48.

Managers’ Negligence Litigation Risk and Tax Avoidance

Posted: 12 Apr 2024
Qiang Cheng, Wenjia Yan and Yijiang Zhao
Singapore Management University - School of Accountancy, Nanjing University and American University - Kogod School of Business

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Duty of care, Negligence litigation risk, Judicial precedent, Corporate tax avoidance, Natural experiment