Qiang Cheng

Singapore Management University

Professor of Accountancy

60 Stamford Road

Singapore, 178900

Singapore

  • Singapore Management University

SCHOLARLY PAPERS

37

DOWNLOADS
Rank 763

SSRN RANKINGS

Top 763

in Total Papers Downloads

32,384

SSRN CITATIONS
Rank 1,822

SSRN RANKINGS

Top 1,822

in Total Papers Citations

479

CROSSREF CITATIONS

161

Scholarly Papers (37)

Actions:
Email selected abstracts
1.

Equity Incentives and Earnings Management

Downloads 3,122 ( 3,848)

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 and University of Wisconsin - Wisconsin School of Business
Downloads 3,122 (3,771)
Citation 15

Abstract:

Loading...

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 and University of Wisconsin - Wisconsin School of Business

Abstract:

Loading...

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 and Terry J. Shevlin
University of Texas at Austin - Red McCombs School of Business, Singapore Management University, Singapore Management University and University of California-Irvine
Downloads 2,251 (6,675)
Citation 59

Abstract:

Loading...

family firm, tax aggressiveness, entrenchment

3.

What Determines Residual Income?

Downloads 1,954 ( 8,485)
Citation 17

What Determines Residual Income?

Sauder School of Business Working Paper
Number of pages: 43 Posted: 10 Sep 2001
Qiang Cheng
Singapore Management University
Downloads 1,954 (8,321)
Citation 17

Abstract:

Loading...

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

Abstract:

Loading...

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

4.

Insider Trading and Voluntary Disclosures

Downloads 1,613 ( 11,574)

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 and University of British Columbia (UBC) - Sauder School of Business
Downloads 1,613 (11,368)
Citation 49

Abstract:

Loading...

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 and University of British Columbia (UBC) - Sauder School of Business

Abstract:

Loading...

Voluntary Disclosure, Management Forecasts, Insider Trading

5.

Internal Governance and Real Earnings Management

Downloads 1,575 ( 11,969)
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 and Terry J. Shevlin
Singapore Management University, Singapore Management University - School of Accountancy and University of California-Irvine
Downloads 1,050 (21,926)
Citation 7

Abstract:

Loading...

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 and Terry J. Shevlin
Singapore Management University, Singapore Management University - School of Accountancy and University of California-Irvine
Downloads 525 (56,831)
Citation 6

Abstract:

Loading...

internal governance, real earnings management, top management team

6.

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, City University of Hong Kong - College of Business and Singapore Management University
Downloads 1,551 (12,258)
Citation 11

Abstract:

Loading...

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

7.

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

Downloads 1,512 ( 12,783)

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 and Singapore Management University
Downloads 1,512 (12,529)
Citation 29

Abstract:

Loading...

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 and Singapore Management University

Abstract:

Loading...

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

8.

Internal Control and Operational Efficiency

Downloads 1,413 ( 14,267)
Citation 12

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, Singapore Management University - School of Accountancy and Lehigh University - College of Business & Economics
Downloads 715 (37,798)
Citation 1

Abstract:

Loading...

Internal control, operational efficiency, Sarbanes-Oxley Act

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, Singapore Management University - School of Accountancy and Lehigh University - College of Business & Economics
Downloads 698 (39,070)
Citation 6

Abstract:

Loading...

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

9.

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 and Singapore Management University
Downloads 1,347 (15,329)
Citation 10

Abstract:

Loading...

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

10.

Earnings Restatements, Changes in CEO Compensation, and Firm Performance

Downloads 1,183 ( 18,699)
Citation 15

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 and Indiana University Kelley School of Business Indianapolis
Downloads 1,183 (18,360)
Citation 15

Abstract:

Loading...

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 and Indiana University Kelley School of Business Indianapolis

Abstract:

Loading...

Earnings restatements, Stock options, CEO compensation, Operating performance

11.

Institutional Holdings and Analysts' Stock Recommendations

Downloads 1,132 ( 19,977)
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 and Singapore Management University
Downloads 1,132 (19,622)
Citation 10

Abstract:

Loading...

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 and Singapore Management University

Abstract:

Loading...

Financial analysts, institutional trading, stock recommendations

12.

Do Family Firms Provide More or Less Voluntary Disclosure?

Downloads 1,114 ( 20,444)

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 - Red McCombs School of Business, Singapore Management University and Singapore Management University
Downloads 1,114 (20,077)
Citation 47

Abstract:

Loading...

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 - Red McCombs School of Business, Singapore Management University and Singapore Management University

Abstract:

Loading...

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

13.

Managerial Incentives and Management Forecast Precision

Downloads 893 ( 28,246)
Citation 15

Managerial Incentives and Management Forecast Precision

Number of pages: 47 Posted: 17 Jan 2013
Qiang Cheng, Ting Luo and Heng Yue
Singapore Management University, Tsinghua University and Singapore Management University - School of Accountancy
Downloads 589 (49,036)

Abstract:

Loading...

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, Tsinghua University and Singapore Management University - School of Accountancy
Downloads 304 (108,464)
Citation 7

Abstract:

Loading...

Management Forecast, Managerial Incentives, Insider Trading, Forecast Precision

14.

Do Corporate Site Visits Impact Stock Prices?

Downloads 853 ( 30,130)
Citation 10

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, University of Illinois at Urbana-Champaign - Department of Accountancy, The University of Hong Kong and Central University of Finance and Economics (CUFE)
Downloads 602 (47,642)
Citation 5

Abstract:

Loading...

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, University of Illinois at Urbana-Champaign - Department of Accountancy, Central University of Finance and Economics (CUFE) and The University of Hong Kong
Downloads 251 (132,858)
Citation 4

Abstract:

Loading...

Corporate site visits; stock price impact; information acquisition

15.

Accounting Restatements and External Financing Choices

Downloads 807 ( 32,576)
Citation 5

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, Singapore Management University and Boston College
Downloads 433 (72,186)
Citation 2

Abstract:

Loading...

restatements, external financing, financial constraint

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, Singapore Management University and Boston College
Downloads 374 (85,808)
Citation 4

Abstract:

Loading...

earnings restatements, external financing, financial constraint

16.

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, Southeastern Oklahoma State University - Department of Accounting and Finance, National Cheng Kung University - Accounting and Tsinghua University
Downloads 796 (33,162)
Citation 16

Abstract:

Loading...

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

17.

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, University of Texas at Dallas - School of Management and Singapore Management University
Downloads 777 (34,283)
Citation 5

Abstract:

Loading...

Agency problems, family firms, CEO turnover, firm valuation

18.

CEO Contractual Protection and Managerial Short-Termism

Downloads 704 ( 39,218)
Citation 8

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, Singapore Management University, Boston College and The University of Hong Kong
Downloads 380 (84,175)
Citation 7

Abstract:

Loading...

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, Singapore Management University, Boston College and The University of Hong Kong
Downloads 324 (101,149)
Citation 1

Abstract:

Loading...

Employment agreement; Severance pay agreement; Managerial short-termism

19.

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 and Singapore Management University
Downloads 701 (39,431)
Citation 2

Abstract:

Loading...

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

20.

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, University of Illinois at Urbana-Champaign - Department of Accountancy, The University of Hong Kong and Central University of Finance and Economics (CUFE)
Downloads 694 (39,954)
Citation 20

Abstract:

Loading...

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

21.

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, American University and Oakland University - Department of Accounting and Finance
Downloads 691 (40,215)
Citation 1

Abstract:

Loading...

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

22.

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

Downloads 682 ( 40,913)
Citation 8

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
Downloads 682 (40,321)
Citation 8

Abstract:

Loading...

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

Abstract:

Loading...

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

23.

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

Downloads 639 ( 44,650)
Citation 18

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, Singapore Management University and University of British Columbia (UBC) - Sauder School of Business
Downloads 639 (44,025)
Citation 18

Abstract:

Loading...

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, Singapore Management University and University of British Columbia (UBC) - Sauder School of Business

Abstract:

Loading...

Analyst research, information content, earnings announcements, information discovery

24.

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

Downloads 637 ( 44,841)
Citation 12

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, Singapore Management University and Boston College
Downloads 372 (86,334)
Citation 1

Abstract:

Loading...

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, Singapore Management University and Boston College
Downloads 265 (125,529)
Citation 5

Abstract:

Loading...

accounting restatements, information content of earnings, accounting irregularities

25.

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, University of Wisconsin - Wisconsin School of Business and University of Toronto - Rotman School of Management
Downloads 589 (49,672)
Citation 121

Abstract:

Loading...

equity incentives, earnings management, the banking industry

26.

Family Firm Research – A Review

Downloads 580 ( 50,662)
Citation 3

Family Firm Research – A Review

Number of pages: 39 Posted: 06 Feb 2014
Qiang Cheng
Singapore Management University
Downloads 336 (97,017)
Citation 3

Abstract:

Loading...

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
Downloads 244 (136,736)

Abstract:

Loading...

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

27.

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, Singapore Management University and The University of Hong Kong
Downloads 427 (74,084)
Citation 5

Abstract:

Loading...

earnings management, corporate governance, board independence, information environment

28.

Conservatism and Equity Ownership of the Founding Family

Downloads 409 ( 77,968)
Citation 3

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 - Red McCombs School of Business, Singapore Management University and Singapore Management University
Downloads 262 (127,084)

Abstract:

Loading...

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 - Red McCombs School of Business, Singapore Management University and Singapore Management University
Downloads 147 (217,218)
Citation 3

Abstract:

Loading...

Family firms, conservatism, family ownership, family control

29.

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 and Singapore Management University
Downloads 399 (80,264)

Abstract:

Loading...

30.

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, Singapore Management University - School of Accountancy and Lehigh University - College of Business & Economics
Downloads 377 (85,724)
Citation 3

Abstract:

Loading...

Voluntary disclosures, management forecasts, executive compensation, pay duration

31.

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, Singapore Management University and University of Texas at Dallas - School of Management
Downloads 283 (117,776)
Citation 4

Abstract:

Loading...

family firms, CEO turnover, agency problems, family monitoring

32.

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, Singapore Management University, Beijing Normal University (BNU) and Chongqing University, School of Economy and Business Administration
Downloads 208 (159,977)

Abstract:

Loading...

GDP growth, earnings management

33.

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, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 168 (193,817)
Citation 3

Abstract:

Loading...

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

34.

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
Downloads 140 (225,443)
Citation 1

Abstract:

Loading...

pro-forma earnings, income trusts, distributable cash

35.

Short Sellers and Long-Run Management Forecasts

Downloads 113 (265,205)

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, Singapore Management University, Tsinghua University and Singapore Management University - School of Accountancy
Downloads 113 (266,476)
Citation 2

Abstract:

Loading...

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, Singapore Management University, Tsinghua University and Singapore Management University - School of Accountancy

Abstract:

Loading...

Short Sellers, Corporate Disclosures, Management Forecasts

36.

Executive Compensation and Cash Contributions to Defined Benefit Pension Plans

Downloads 31 (502,209)
Citation 1

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 and University of Wisconsin - Milwaukee
Downloads 31 (515,161)

Abstract:

Loading...

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

Executive Compensation and Cash Contributions to Defined Benefit Pension Plans

Journal of Business Finance & Accounting, Vol. 45, Issue 9-10, pp. 1224-1259, 2018
Number of pages: 36 Posted: 08 Nov 2018
Qiang Cheng and Laura Swenson
Singapore Management University and University of Wisconsin - Milwaukee
Downloads 0
  • Add to Cart

Abstract:

Loading...

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

37.

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, Singapore Management University, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 19 (573,054)
Citation 4

Abstract:

Loading...

Human Capital, Tax Planning, Tax Avoidance, Tax Risk