Le Ma

University of Technology Sydney (UTS)

15 Broadway, Ultimo

PO Box 123

Sydney, NSW 2007

Australia

SCHOLARLY PAPERS

7

DOWNLOADS

960

SSRN CITATIONS

1

CROSSREF CITATIONS

0

Scholarly Papers (7)

1.

An Evaluation of the Impacts of the Adoption of IFRS 15 Revenue From Contracts With Customers

Number of pages: 40 Posted: 16 Nov 2021 Last Revised: 15 Jun 2022
University of Technology Sydney (UTS), University of Technology Sydney (UTS), University of Technology Sydney (UTS) and University of Technology Sydney, Accounting Discipline Group
Downloads 622 (82,668)

Abstract:

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Revenue, IAS 15

2.

Globalizing Ratings: Effects of Global Credit Rating Agencies’ Local Presence on Rating Outcomes

Number of pages: 48 Posted: 04 Sep 2021 Last Revised: 04 Nov 2022
Harvard University - Business School (HBS), University of Technology Sydney (UTS), University of the Witwatersrand and Harvard University - Business School (HBS)
Downloads 155 (358,406)

Abstract:

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3.

Transitory and Permanent Cash Flow Shocks in Debt Contract Design

Harvard Business School Accounting & Management Unit Working Paper No. 22-026
Number of pages: 54 Posted: 02 Nov 2021 Last Revised: 10 Jun 2024
University of Technology Sydney (UTS), Harvard University - Business School (HBS) and Xi'an Jiaotong-Liverpool University (XJTLU)
Downloads 130 (412,167)
Citation 1

Abstract:

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cash flow shocks, debt contracting, debt covenants, likelihood of default

4.

Australian Innovation: Patent Database Construction and First Evidence

Pacific-Basin Finance Journal, Vol. 73, 2022
Number of pages: 58 Posted: 19 Jul 2021 Last Revised: 15 Jun 2022
University of Technology, Sydney - School of Accounting, University of Technology Sydney (UTS), University of Technology Sydney (UTS) - UTS School of Accounting and University of Technology Sydney (UTS)
Downloads 53 (709,928)

Abstract:

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Innovation, Australian patents, patent quality, patent database, validity tests

5.

Measuring the depth and breadth of technological impact with patent citations

Posted: 14 Jan 2022
The University of Sydney, University of Technology Sydney (UTS), The University of Sydney and University of New South Wales (UNSW)

Abstract:

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China, knowledge, networks, patents, productivity.

6.

Market implied earnings: a new approach to examine the information content of GAAP and non-GAAP earnings

Posted: 18 Nov 2021
affiliation not provided to SSRN, University of Technology Sydney (UTS), affiliation not provided to SSRN and University of Technology Sydney (UTS)

Abstract:

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non-GAAP earnings, market expectation, information content, exclusions

7.

Evaluation of fair value relevance and the sensitivity to valuation assumptions

Posted: 16 Nov 2021
Le Ma and Peter Alfred Wells
University of Technology Sydney (UTS) and University of Technology Sydney, Accounting Discipline Group

Abstract:

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Fair value measurement, International Accounting standard 40, International Financial Reporting Standard 13, Investment property, Level 3 inputs, Valuation assumptions