Senyo Y. Tse

Texas A&M University - Lowry Mays College & Graduate School of Business

KPMG Professor of Accounting

Wehner 401Q, MS 4353

456C

College Station, TX 77843-4218

United States

  • Texas A&M University - Lowry Mays College & Graduate School of Business

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    • Tel: 979-845-3784
SCHOLARLY PAPERS

16

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46

CROSSREF CITATIONS

95

Scholarly Papers (16)

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1.

Stealth Disclosure of Accounting Restatements

Downloads 1,603 ( 15,537)
Citation 47

Stealth Disclosure of Accounting Restatements

Number of pages: 46 Posted: 01 Aug 2007 Last Revised: 29 Apr 2009
Rebecca Files, Edward P. Swanson and Senyo Y. Tse
University of Texas at Dallas, Mays Business School, Texas A&M University and Texas A&M University - Lowry Mays College & Graduate School of Business
Downloads 881 (36,793)

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accounting restatements, press release disclosure, voluntary disclosure

Stealth Disclosure of Accounting Restatements

Accounting Review, Vol. 84, No. 5, pp. 1495-1520, September 2009
Number of pages: 46 Posted: 13 May 2009 Last Revised: 09 Sep 2011
Rebecca Files, Edward P. Swanson and Senyo Y. Tse
University of Texas at Dallas, Mays Business School, Texas A&M University and Texas A&M University - Lowry Mays College & Graduate School of Business
Downloads 722 (48,248)
Citation 10

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accounting restatements, press release disclosure, voluntary disclosure

2.

Audit Quality, Alternative Monitoring Mechanisms, and Cost of Capital: An Empirical Analysis

Number of pages: 43 Posted: 23 Apr 2008 Last Revised: 02 Sep 2008
Anwer S. Ahmed, Stephanie J. Rasmussen and Senyo Y. Tse
Texas A&M University - Mays Business School, University of Texas at Arlington and Texas A&M University - Lowry Mays College & Graduate School of Business
Downloads 1,284 (21,701)
Citation 12

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Audit quality, Industry specialization, Financial reporting credibility, Cost of capital

3.

The Contribution of Delayed Gain Recognition to Trends in Conservatism: A Re-Examination Using a New Approach to Measuring Accounting Conservatism

Number of pages: 60 Posted: 13 Aug 2007 Last Revised: 29 Jul 2010
Anup Srivastava and Senyo Y. Tse
University of Calgary - Haskayne School of Business and Texas A&M University - Lowry Mays College & Graduate School of Business
Downloads 1,090 (27,637)
Citation 4

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conservatism, accruals, accruals quality, asymmetric recognition, conservatism measure, trend in conservatism, cointegration, accounting conservatism, quality of earnings, agency costs, contracting, stock options, compensation, financial reporting, accounting standard-setting

4.

The Effects of a Mixed Approach toward Management Earnings Forecasts: Evidence from China

Downloads 629 ( 58,380)
Citation 6

The Effects of a Mixed Approach toward Management Earnings Forecasts: Evidence from China

Journal of Business Finance and Accounting.2018, 45 (3): 319-351
Number of pages: 55 Posted: 07 Jan 2013 Last Revised: 24 Mar 2019
Xiaobei Huang, Xi Li, Senyo Y. Tse and Jenny Wu Tucker
University of International Business and Economics (UIBE) - Business School, London School of Economics, Texas A&M University - Lowry Mays College & Graduate School of Business and University of Florida - Warrington College of Business
Downloads 629 (57,777)
Citation 3

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management earnings forecast, forecast mandate, voluntary disclosure, China

5.

Within-Industry Timing of Earnings Warnings: Do Managers Herd?

Review of Accounting Studies, 2010, Vol. 15 (4): 879-914
Number of pages: 58 Posted: 02 Sep 2005 Last Revised: 24 Mar 2019
Senyo Y. Tse and Jenny Wu Tucker
Texas A&M University - Lowry Mays College & Graduate School of Business and University of Florida - Warrington College of Business
Downloads 504 (77,258)
Citation 17

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voluntary disclosure, herding, bad-news disclosure, intra-industry information transfer

6.

Analysts' Incentives and Systematic Forecast Bias

Number of pages: 40 Posted: 19 Mar 2008
Senyo Y. Tse and Hong Yan
Texas A&M University - Lowry Mays College & Graduate School of Business and Shanghai Jiao Tong University (SJTU) - Shanghai Advanced Institute of Finance (SAIF)
Downloads 456 (87,208)
Citation 2

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forecast bias, forecast accuracy, firm characteristics, analyst attributes, career concerns

7.

Can Supplementary Disclosures Eliminate Post-Earnings-Announcement Drift? The Case of Management Earnings Guidance

Number of pages: 46 Posted: 03 Feb 2008
Haidan Li and Senyo Y. Tse
Santa Clara University - Leavey School of Business and Texas A&M University - Lowry Mays College & Graduate School of Business
Downloads 355 (116,095)
Citation 1

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management earnings guidance, earnings announcements, post-earnings-announcement drift, guidance accuracy

8.

Timely Loss Recognition and the Early Termination of Unprofitable Projects*

Number of pages: 39 Posted: 02 Sep 2009 Last Revised: 22 Apr 2011
Anup Srivastava, Senyo Y. Tse and Shyam V. Sunder
University of Calgary - Haskayne School of Business, Texas A&M University - Lowry Mays College & Graduate School of Business and University of Arizona - Department of Accounting
Downloads 353 (116,850)
Citation 4

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Timely loss recognition, Conditional conservatism, Agency costs, Corporate governance, Project discontinuations, Accounting quality

9.

Analyst Information Production and the Timing of Annual Earnings Forecasts

Review of Accounting Studies, 2014, 19 (4): 1504-1531
Number of pages: 42 Posted: 20 May 2012 Last Revised: 24 Mar 2019
Sami Keskek, Senyo Y. Tse and Jenny Wu Tucker
Florida State University, Texas A&M University - Lowry Mays College & Graduate School of Business and University of Florida - Warrington College of Business
Downloads 276 (151,432)
Citation 5

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financial analysts, timing, earnings announcements, information discovery

10.

Did Analysts Contribute to the Disappearance of the Accrual Anomaly?

Number of pages: 49 Posted: 22 May 2013 Last Revised: 12 Nov 2013
Sami Keskek and Senyo Y. Tse
Florida State University and Texas A&M University - Lowry Mays College & Graduate School of Business
Downloads 206 (200,902)

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Financial analysts, Earnings forecasts, Accrual anomaly, Analyst following

11.

The Speed With Which Analysts Incorporate Firm-Specific and Industry Information in Their Forecasts: Evidence and Implications

Number of pages: 45 Posted: 04 Mar 2019
Sami Keskek and Senyo Y. Tse
Florida State University and Texas A&M University - Lowry Mays College & Graduate School of Business
Downloads 107 (340,781)

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Analyst Forecasts, Post-Forecast-Revision Drift, Market Underreaction, Firm-Specific Information, Industry-Wide Information

12.

Why Are Successive Cohorts of Listed Firms Persistently Riskier?

Downloads 103 (347,300)
Citation 4

Why Are Successive Cohorts of Listed Firms Persistently Riskier?

European Financial Management Journal, Forthcoming, Mays Business School Research Paper No. 2724081, Tuck School of Business Working Paper No. 2724081
Number of pages: 61 Posted: 30 Jan 2016 Last Revised: 20 Apr 2018
Anup Srivastava and Senyo Y. Tse
University of Calgary - Haskayne School of Business and Texas A&M University - Lowry Mays College & Graduate School of Business
Downloads 103 (349,769)

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Idiosyncratic risk, earnings volatility, intangible investments, product market uncertainty

Why are Successive Cohorts of Listed Firms Persistently Riskier?

European Financial Management, Vol. 22, Issue 5, pp. 957-1000, 2016
Number of pages: 44 Posted: 22 Nov 2016
Anup Srivastava and Senyo Y. Tse
University of Calgary - Haskayne School of Business and Texas A&M University - Lowry Mays College & Graduate School of Business
Downloads 0
Citation 1

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idiosyncratic risk, earnings volatility, intangible investments, product market uncertainty

13.

Does Forecast Bias Affect Financial Analysts’ Market Influence?

Journal of Accounting, Auditing and Finance, Forthcoming, Mays Business School Research Paper No. 2875004
Number of pages: 44 Posted: 28 Nov 2016 Last Revised: 04 Mar 2019
Sami Keskek and Senyo Y. Tse
Florida State University and Texas A&M University - Lowry Mays College & Graduate School of Business
Downloads 79 (408,826)

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Analyst forecasts, forecast bias, market response, firm characteristics

14.

How completely do analysts incorporate firm-specific and industry information in their forecasts? Evidence and implications for post-forecast revision drift

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 42 Posted: 16 Aug 2021
Sami Keskek and Senyo Y. Tse
Florida State University and Texas A&M University - Lowry Mays College & Graduate School of Business
Downloads 51 (508,478)

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Analyst forecasts, Post-forecast-revision drift, Market underreaction, Firm-specific information, Industry-wide information

15.

Evidence on Audit Quality Differences Across Big N Audits: The Effect of Using an Industry Specialist Auditor on Cost of Equity

AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Posted: 11 Sep 2007 Last Revised: 22 Apr 2008
Anwer S. Ahmed, Stephanie J. Rasmussen and Senyo Y. Tse
Texas A&M University - Mays Business School, University of Texas at Arlington and Texas A&M University - Lowry Mays College & Graduate School of Business

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Big N audits, ex ante cost of equity capital, financial reporting credibility, industry specialization

16.

Seemingly Opportunistic Management Earnings Guidance Before Stock Option Grants: Does It Misrepresent Firms’ Underlying Performance?

Asia-Pacific Journal of Accounting & Economics
Posted: 26 Apr 2006 Last Revised: 09 Apr 2013
Lynn L. Rees, Anup Srivastava and Senyo Y. Tse
Utah State University - School of Accountancy, University of Calgary - Haskayne School of Business and Texas A&M University - Lowry Mays College & Graduate School of Business

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stock options, earnings guidance, information content, incentives