Henock Louis

Pennsylvania State University - Smeal College of Business

Professor

University Park, PA 16802-3306

United States

  • Pennsylvania State University - Smeal College of Business

    • Email
    • Tel: 814-865-4160
    • Fax: 814-863-8393
SCHOLARLY PAPERS

43

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240

CROSSREF CITATIONS

32

Scholarly Papers (43)

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1.

Conservatism, Analyst Ability, and Forecast Error: Evidence on Financial Statement Users' Ability to Account for Conservatism

Number of pages: 48 Posted: 23 Nov 2007 Last Revised: 23 Oct 2014
Henock Louis, Thomas Z. Lys and Amy X. Sun
Pennsylvania State University - Smeal College of Business, Northwestern University - Kellogg School of Management and University of Houston
Downloads 2,451 (9,768)
Citation 11

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Accounting conservatism, analyst forecast error

2.

Value of Cash Holdings and Accounting Conservatism

Downloads 1,840 (15,472)

Value of Cash Holdings and Accounting Conservatism

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 40 Posted: 11 Jun 2009 Last Revised: 25 Aug 2011
Henock Louis, Amy X. Sun and Oktay Urcan
Pennsylvania State University - Smeal College of Business, University of Houston and University of Illinois at Urbana-Champaign
Downloads 1,840 (15,216)
Citation 3

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Cash holdings, Accounting conservatism, Agency costs

Value of Cash Holdings and Accounting Conservatism

Contemporary Accounting Research, Forthcoming
Posted: 23 Aug 2011 Last Revised: 25 Aug 2015
Henock Louis, Amy X. Sun and Oktay Urcan
Pennsylvania State University - Smeal College of Business, University of Houston and University of Illinois at Urbana-Champaign

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Cash holdings, Accounting conservatism, Agency costs

3.

Earnings Management and Firm Performance Following Open-Market Repurchases

Downloads 1,788 (16,155)

Earnings Management and Firm Performance Following Open-Market Repurchases

Number of pages: 59 Posted: 10 Nov 2006
Guojin Gong, Henock Louis and Amy X. Sun
University of Connecticut, Pennsylvania State University - Smeal College of Business and University of Houston
Downloads 1,788 (15,879)
Citation 28

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Share repurchase, Earnings management, Operating performance, Stock performance

Earnings Management and Firm Performance Following Open-Market Repurchases

Journal of Finance, Forthcoming
Posted: 14 Feb 2007
Guojin Gong, Henock Louis and Amy X. Sun
University of Connecticut, Pennsylvania State University - Smeal College of Business and University of Houston

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Share repurchase, Earnings management, Operating performance, Stock performance

4.

Earnings Management and the Market Performance of Acquiring Firms

Downloads 1,657 (18,209)

Earnings Management and the Market Performance of Acquiring Firms

Number of pages: 45 Posted: 22 Nov 2002
Henock Louis
Pennsylvania State University - Smeal College of Business
Downloads 1,657 (17,881)
Citation 2

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earnings management, merger, market efficiency, rational expectation, analysts' forecasts, long-term performance

Earnings Management and the Market Performance of Acquiring Firms

Posted: 04 Dec 2003
Henock Louis
Pennsylvania State University - Smeal College of Business

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earnings management, merger, analyst forecast, market efficiency, rational expectations, long-term performance, accruals

5.

Earnings Management and the Post-Earnings Announcement Drift

Downloads 1,647 (18,371)

Earnings Management and the Post-Earnings Announcement Drift

Number of pages: 54 Posted: 10 Jan 2008 Last Revised: 13 Mar 2011
Henock Louis and Amy X. Sun
Pennsylvania State University - Smeal College of Business and University of Houston
Downloads 1,647 (18,039)

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Market anomalies, post-earnings-announcement drift, (abnormal) accrual anomaly, earnings management, earnings smoothing

Earnings management and the Post-Earnings Announcement Drift

Financial Management, Forthcoming
Posted: 19 Nov 2010 Last Revised: 01 Dec 2010
Henock Louis and Amy X. Sun
Pennsylvania State University - Smeal College of Business and University of Houston

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Market anomalies, post-earnings-announcement drift, (abnormal) accrual anomaly, earnings management, earnings smoothing

6.

The Effects of the Extant Clauses Limiting Auditor Liability on Audit Fees and Overall Reporting Quality

Journal of Empirical Legal Studies (Forthcoming)
Number of pages: 46 Posted: 23 Jan 2015 Last Revised: 27 Mar 2019
Henock Louis, Thomas Pearson, Dahlia Robinson, Michael Robinson and Amy X. Sun
Pennsylvania State University - Smeal College of Business, University of Hawaii, University of South Florida, University of Tampa and University of Houston
Downloads 1,345 (24,955)

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Auditor liability; liability limiting agreement; audit quality; reporting quality

7.

The Effect of IFRS on Cross-Border Acquisitions

Number of pages: 44 Posted: 21 Oct 2012 Last Revised: 04 Jun 2015
Henock Louis and Oktay Urcan
Pennsylvania State University - Smeal College of Business and University of Illinois at Urbana-Champaign
Downloads 1,199 (29,538)
Citation 13

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IFRS, foreign direct investments, M&A, cross-border acquisitions

8.

Do Managers Credibly Use Accruals to Signal Private Information? Evidence from the Pricing of Discretionary Accruals Around Stock Splits

Downloads 984 (39,126)

Do Managers Credibly Use Accruals to Signal Private Information? Evidence from the Pricing of Discretionary Accruals Around Stock Splits

Number of pages: 36 Posted: 11 Nov 2003
Henock Louis and Dahlia Robinson
Pennsylvania State University - Smeal College of Business and Arizona State University - School of Accountancy
Downloads 984 (38,538)
Citation 28

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Stock split, earnings management, signaling, market efficiency, income smoothing

Do Managers Credibly Use Accruals to Signal Private Information? Evidence from the Pricing of Discretionary Accruals Around Stock Splits

Posted: 14 Jul 2004
Henock Louis and Dahlia Robinson
Pennsylvania State University - Smeal College of Business and Arizona State University - School of Accountancy

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Discretionary accruals, Earnings management, Stock split, Signaling

9.

Earnings Announcements and Option Returns

Journal of Empirical Finance, Forthcoming
Number of pages: 43 Posted: 16 Dec 2016
Sung Gon Chung and Henock Louis
Wayne State University and Pennsylvania State University - Smeal College of Business
Downloads 859 (47,248)

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Earnings Announcement; Option Pricing; Stock Return Volatility

10.

Acquirers' Abnormal Returns, Audit Firm Size, and the Small Auditor Clientele Effect

Number of pages: 40 Posted: 12 Jan 2004
Henock Louis
Pennsylvania State University - Smeal College of Business
Downloads 834 (49,244)

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Auditing, merger, audit quality, auditor size, auditor clientele, private target, Sarbanes-Oxley

11.

Managers' and Investors' Responses to Media Exposure of Board Ineffectiveness

Downloads 804 (51,723)

Managers' and Investors' Responses to Media Exposure of Board Ineffectiveness

Number of pages: 50 Posted: 06 May 2005
Henock Louis, Jennifer R. Joe and Dahlia Robinson
Pennsylvania State University - Smeal College of Business, University of Delaware - Accounting & MIS and Arizona State University - School of Accountancy
Downloads 804 (51,006)
Citation 29

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corporate governance, investor trading behavior, media, public exposure

Managers' and Investors' Responses to Media Exposure of Board Ineffectiveness

Journal of Financial and Quantitative Analysis (JFQA), Forthcoming
Posted: 19 Sep 2007
Jennifer R. Joe, Henock Louis and Dahlia Robinson
University of Delaware - Accounting & MIS, Pennsylvania State University - Smeal College of Business and Arizona State University - School of Accountancy

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Media, Public exposure, Board effectiveness, Corporate governance, Behavioral economics, Individual and institutional investor trading

12.

The Causes of Post-Merger Underperformance: Evidence from Successful and Unsuccessful Bidders

Number of pages: 27 Posted: 11 Sep 2002
Henock Louis
Pennsylvania State University - Smeal College of Business
Downloads 774 (54,452)
Citation 3

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merger, book-to-market ratio, failed bid, information asymmetry, performance extrapolation, earnings mis-pricing

13.

The Value Relevance of the Foreign Translation Adjustment

Downloads 680 (64,652)

The Value Relevance of the Foreign Translation Adjustment

Number of pages: 41 Posted: 28 Oct 2002
Henock Louis
Pennsylvania State University - Smeal College of Business
Downloads 680 (63,755)
Citation 7

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comprehensive income, foreign translation adjustment, international accounting, value relevance

The Value Relevance of the Foreign Translation Adjustment

Posted: 24 Apr 2003
Henock Louis
Pennsylvania State University - Smeal College of Business

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comprehensive income, foreign translation adjustment, foreign exchange, international accounting, value relevance, multinational firms

14.

Investor Inattention and the Market Reaction to Merger Announcements

Downloads 673 (65,538)

Investor Inattention and the Market Reaction to Merger Announcements

Number of pages: 33 Posted: 10 May 2010 Last Revised: 12 Nov 2012
Henock Louis and Amy X. Sun
Pennsylvania State University - Smeal College of Business and University of Houston
Downloads 673 (64,640)
Citation 25

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Investor inattention, merger announcement, market efficiency

Investor Inattention and the Market Reaction to Merger Announcements

Management Science, Forthcoming
Posted: 16 May 2010 Last Revised: 08 Apr 2022
Henock Louis and Amy X. Sun
Pennsylvania State University - Smeal College of Business and University of Houston

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Investor inattention, Merger, Market efficiency

15.

Insider Selling, Earnings Management, and the 1990s Bubble

Number of pages: 57 Posted: 30 Jun 2006 Last Revised: 29 Jun 2014
Steven J. Huddart and Henock Louis
Pennsylvania State University, University Park - Department of Accounting and Pennsylvania State University - Smeal College of Business
Downloads 669 (65,990)
Citation 3

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equity incentives, insider trading, financial reporting, smoothing

16.

An Integrated Analysis of the Association between Accrual Disclosure and the Abnormal Accrual Anomaly

Downloads 648 (68,728)

An Integrated Analysis of the Association between Accrual Disclosure and the Abnormal Accrual Anomaly

Number of pages: 51 Posted: 12 Dec 2005
Henock Louis, Dahlia Robinson and Andrew M. Sbaraglia
Pennsylvania State University - Smeal College of Business, Arizona State University - School of Accountancy and Florida International University
Downloads 648 (67,818)
Citation 5

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Discretionary accruals, ERC, SEC filing, disclosure, mispricing

An Integrated Analysis of the Association between Accrual Disclosure and the Abnormal Accrual Anomaly

Review of Accounting Studies, Forthcoming
Posted: 24 Dec 2006
Henock Louis, Dahlia Robinson and Andrew M. Sbaraglia
Pennsylvania State University - Smeal College of Business, Arizona State University - School of Accountancy and Florida International University

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Discretionary accruals, ERC, SEC filing, disclosure, mispricing

17.

Financial Reporting and Conflicting Managerial Incentives: The Case of Management Buyouts

Downloads 597 (76,207)

Financial Reporting and Conflicting Managerial Incentives: The Case of Management Buyouts

Number of pages: 36 Posted: 17 Jan 2008 Last Revised: 07 Apr 2008
Paul E. Fischer, Paul E. Fischer and Henock Louis
University of Pennsylvania - Accounting DepartmentUniversity of Pennsylvania and Pennsylvania State University - Smeal College of Business
Downloads 597 (75,282)
Citation 4

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MBO, earnings management, reporting incentives, debt financing

Financial Reporting and Conflicting Managerial Incentives: The Case of Management Buyouts

Management Science, Forthcoming
Posted: 02 Apr 2008
Paul E. Fischer, Paul E. Fischer and Henock Louis
University of Pennsylvania - Accounting DepartmentUniversity of Pennsylvania and Pennsylvania State University - Smeal College of Business

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MBO, earnings management, reporting incentives, debt financing

18.

Voluntary Disclosure to Influence Investor Reactions to Merger Announcements: An Examination of Conference Calls

Downloads 581 (78,840)

Voluntary Disclosure to Influence Investor Reactions to Merger Announcements: An Examination of Conference Calls

Robert H. Smith School Research Paper No. RHS RHS-06-134
Number of pages: 52 Posted: 15 Jul 2010 Last Revised: 27 Jan 2011
Michael D. Kimbrough and Henock Louis
University of Maryland - Robert H. Smith School of Business and Pennsylvania State University - Smeal College of Business
Downloads 581 (77,893)
Citation 8

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Conference calls, voluntary disclosure, mergers

Voluntary Disclosure to Influence Investor Reactions to Merger Announcements: An Examination of Conference Calls

Accounting Review, Forthcoming
Posted: 27 Aug 2010
Michael D. Kimbrough and Henock Louis
University of Maryland - Robert H. Smith School of Business and Pennsylvania State University - Smeal College of Business

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19.

Agency Conflicts, Dividend Payout, and the Direct Benefits of Conservative Financial Reporting to Equity-Holders

Downloads 535 (87,331)

Agency Conflicts, Dividend Payout, and the Direct Benefits of Conservative Financial Reporting to Equity-Holders

Number of pages: 45 Posted: 25 Nov 2013 Last Revised: 18 Dec 2013
Henock Louis and Oktay Urcan
Pennsylvania State University - Smeal College of Business and University of Illinois at Urbana-Champaign
Downloads 535 (86,365)
Citation 4

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Payout; Accounting conservatism; Agency costs

Agency Conflicts, Dividend Payout, and the Direct Benefits of Conservative Financial Reporting to Equity-Holders

Contemporary Accounting Research, Forthcoming
Posted: 21 Dec 2013
Henock Louis and Oktay Urcan
Pennsylvania State University - Smeal College of Business and University of Illinois at Urbana-Champaign

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Payout; Accounting conservatism; Agency costs

20.

Earnings Management, Lawsuits, and Stock-for-Stock Acquirers' Market Performance

Downloads 492 (96,753)
Citation 15

Earnings Management, Lawsuits, and Stock-for-Stock Acquirers' Market Performance

Number of pages: 47 Posted: 18 Jan 2008 Last Revised: 14 Apr 2008
Guojin Gong, Henock Louis and Amy X. Sun
University of Connecticut, Pennsylvania State University - Smeal College of Business and University of Houston
Downloads 492 (95,767)
Citation 15

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Stock-for-stock merger, earnings management, lawsuit, market efficiency

Earnings Management, Lawsuits, and Stock-for-Stock Acquirers' Market Performance

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 15 Feb 2008 Last Revised: 20 Apr 2008
Guojin Gong, Henock Louis and Amy X. Sun
University of Connecticut, Pennsylvania State University - Smeal College of Business and University of Houston

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Stock-for-stock merger, earnings management, lawsuit, market efficiency

21.

Stock Liquidity and Corporate Tax Avoidance

Review of Accounting Studies, Forthcoming
Number of pages: 50 Posted: 06 Sep 2013 Last Revised: 04 Oct 2017
Yangyang Chen, Rui Ge, Henock Louis and Leon Zolotoy
City University of Hong Kong (CityU) - Department of Accountancy, Shenzhen University & Audencia Business School, Pennsylvania State University - Smeal College of Business and University of Melbourne - Melbourne Business School
Downloads 465 (103,575)
Citation 4

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Stock Liquidity, Tax Avoidance, Agency Conflicts

22.

Perceived Changes in Audit Quality and Firm Value: Evidence From Investors’ Reaction to the Revelation of Limiting Liability Agreements in Audit Engagement Letters

Number of pages: 56 Posted: 07 May 2019 Last Revised: 04 Mar 2020
Henock Louis, Dahlia Robinson and Amy X. Sun
Pennsylvania State University - Smeal College of Business, University of South Florida and University of Houston
Downloads 399 (123,817)

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Value of external audits; Liability limiting agreement; Auditor approval

23.

Insider Trading After Repurchase Tender Offer Announcements: Timing versus Informed Trading

Downloads 378 (131,711)
Citation 4

Insider Trading After Repurchase Tender Offer Announcements: Timing versus Informed Trading

Number of pages: 44 Posted: 05 Sep 2008 Last Revised: 07 Sep 2008
Henock Louis, Amy X. Sun and Hal D. White
Pennsylvania State University - Smeal College of Business, University of Houston and University of Notre Dame
Downloads 378 (130,637)
Citation 4

Abstract:

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insider trading, repurchase

Insider Trading after Repurchase Tender Offer Announcements: Timing Versus Informed Trading

Financial Management, Forthcoming
Posted: 08 Sep 2008
Henock Louis, Amy X. Sun and Hal D. White
Pennsylvania State University - Smeal College of Business, University of Houston and University of Notre Dame

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insider trading, repurchase

24.

Accounting Quality and Alliance Contract Provisions

Downloads 363 (137,732)

Accounting Quality and Alliance Contract Provisions

Number of pages: 58 Posted: 01 Jul 2020
Rui Ge, Yuan Ji and Henock Louis
Shenzhen University & Audencia Business School, The University of Texas at Arlington and Pennsylvania State University - Smeal College of Business
Downloads 363 (136,712)

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Strategic Alliance Contracts; Accounting Quality; Governance Provisions

Accounting Quality and Alliance Contract Provisions

The Accounting Review (forthcoming)
Posted: 29 Nov 2021
Rui Ge, Yuan Ji and Henock Louis
Shenzhen University & Audencia Business School, The University of Texas at Arlington and Pennsylvania State University - Smeal College of Business

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Strategic Alliance Contracts; Accounting Quality; Governance Provisions

25.

Do Analysts Sacrifice Forecast Accuracy for Informativeness?

Downloads 358 (139,870)

Do Analysts Sacrifice Forecast Accuracy for Informativeness?

Number of pages: 45 Posted: 29 May 2012 Last Revised: 17 Dec 2012
Henock Louis, Amy X. Sun and Oktay Urcan
Pennsylvania State University - Smeal College of Business, University of Houston and University of Illinois at Urbana-Champaign
Downloads 358 (138,842)
Citation 5

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Analyst forecast informativeness, Forecast accuracy, Earnings management, Earnings pre-announcements

Do Analysts Sacrifice Forecast Accuracy for Informativeness?

Management Science, Forthcoming
Posted: 16 Sep 2012
Henock Louis, Amy X. Sun and Oktay Urcan
Pennsylvania State University - Smeal College of Business, University of Houston and University of Illinois at Urbana-Champaign

Abstract:

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Analyst forecast informativeness, Forecast accuracy, Earnings management, Management forecasts

26.

Long-Term Growth in Housing Prices and Stock Returns

Downloads 330 (152,638)

Long-Term Growth in Housing Prices and Stock Returns

Number of pages: 62 Posted: 06 May 2009 Last Revised: 14 Jul 2011
Henock Louis and Amy X. Sun
Pennsylvania State University - Smeal College of Business and University of Houston
Downloads 330 (151,630)

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Housing prices, Home bias, Stock mispricing, Trading strategy, Economic crisis

Long-Term Growth in Housing Prices and Stock Returns

Real Estate Economics, Forthcoming
Posted: 10 Jul 2011
Henock Louis and Amy X. Sun
Pennsylvania State University - Smeal College of Business and University of Houston

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Housing prices, Home bias, Stock mispricing, Trading strategy, Economic crisis

27.

Employment Protection Legislation and Corporate Performance

Number of pages: 53 Posted: 29 Dec 2016 Last Revised: 02 Jan 2020
Henock Louis and Oktay Urcan
Pennsylvania State University - Smeal College of Business and University of Illinois at Urbana-Champaign
Downloads 320 (157,804)

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Employment protection, Capital expenditures, Operating performance, Earnings management, Consumer spending

28.

Abnormal Accruals and Managerial Intent: Evidence from the Timing of Merger Announcements and Completions

Downloads 304 (166,540)

Abnormal Accruals and Managerial Intent: Evidence from the Timing of Merger Announcements and Completions

Number of pages: 51 Posted: 18 Jan 2014 Last Revised: 20 Dec 2014
Henock Louis and Amy X. Sun
Pennsylvania State University - Smeal College of Business and University of Houston
Downloads 304 (165,507)
Citation 6

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Abnormal accruals, M&A, Earnings management, Managerial opportunism, Investor inattention, Long-run returns, Friday effect

Abnormal Accruals and Managerial Intent: Evidence from the Timing of Merger Announcements and Completions

Contemporary Accounting Research, Forthcoming
Posted: 18 Dec 2014
Henock Louis and Amy X. Sun
Pennsylvania State University - Smeal College of Business and University of Houston

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M&A, Abnormal accruals, Real earnings management, Managerial opportunism, Investor inattention, Long-run returns, Friday effect

29.

Minority Lending and the Subprime Foreclosure Crisis

Number of pages: 42 Posted: 09 Sep 2009 Last Revised: 12 Sep 2013
Henock Louis
Pennsylvania State University - Smeal College of Business
Downloads 259 (196,283)

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regulations, subprime crisis, foreclosure, minority lending, discrimination, market efficiency

30.

Intangible Investments, Scaling, and the Trend in the Accrual-Cash Flow Association

Downloads 237 (214,008)

Intangible Investments, Scaling, and the Trend in the Accrual-Cash Flow Association

Number of pages: 43 Posted: 12 Oct 2021 Last Revised: 10 Dec 2021
Jeremiah Green, Henock Louis and Jalal Sani
Texas A&M University - Department of Accounting, Pennsylvania State University - Smeal College of Business and University of Illinois at Urbana-Champaign
Downloads 237 (213,235)

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Accruals, Accrual accounting, Accrual quality, Cash flows, Capitalization, Earnings quality, Intangible capital, Intangible investments, Scaling by book value of assets

Intangible Investments, Scaling, and the Trend in the Accrual-Cash Flow Association

Journal of Accounting Research (forthcoming)
Posted: 31 Jan 2022
Jeremiah Green, Henock Louis and Jalal Sani
Texas A&M University - Department of Accounting, Pennsylvania State University - Smeal College of Business and University of Illinois at Urbana-Champaign

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Accruals, Accrual accounting, Accrual quality, Cash flows, Capitalization, Earnings quality, Intangible capital, Intangible investments, Scaling

Intangible Investments, Scaling, and the Trend in the Accrual–Cash Flow Association

Journal of Accounting Research, Volume 60, Issue 4, 2022
Posted: 11 Oct 2022
Jeremiah Green, Henock Louis and Jalal Sani
Texas A&M University - Department of Accounting, Pennsylvania State University - Smeal College of Business and University of Illinois at Urbana-Champaign

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accruals, accrual accounting, accrual quality, cash flows, capitalization, earnings quality, intangible capital, intangible investments, scaling by book value of assets

31.

Are Stock-for-Stock Acquirers of Unlisted Targets Really Less Overvalued?

Downloads 223 (226,988)

Are Stock-for-Stock Acquirers of Unlisted Targets Really Less Overvalued?

Number of pages: 50 Posted: 07 Jul 2011 Last Revised: 03 Dec 2012
Henock Louis
Pennsylvania State University - Smeal College of Business
Downloads 223 (226,324)

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M&A, Acquirer performance, Overvaluation, Target listing status

Are Stock-for-Stock Acquirers of Unlisted Targets Really Less Overvalued?

Financial Management (Forthcoming)
Posted: 02 Jul 2012 Last Revised: 06 Jul 2012
Henock Louis
Pennsylvania State University - Smeal College of Business

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M&A, Acquirer performance, Overvaluation, Target listing status, Insider trading

32.

Minority Borrowers and the Subprime Foreclosure Crisis: Unintended Consequences of Regulations vs. Unfair Lending

Number of pages: 42 Posted: 13 Aug 2012 Last Revised: 13 Sep 2013
Henock Louis
Pennsylvania State University - Smeal College of Business
Downloads 200 (251,106)

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Minority lending, Regulations, Subprime crisis, Discrimination

33.

Insider Trading, Stock Return Volatility, and the Option Market's Pricing of the Information Content of Insider Trading

Journal of Banking and Finance, Forthcoming
Number of pages: 35 Posted: 16 Dec 2016
Chin-Han Chiang, Sung Gon Chung and Henock Louis
Independent, Wayne State University and Pennsylvania State University - Smeal College of Business
Downloads 197 (254,472)
Citation 5

Abstract:

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34.

Principal-versus-Agent Considerations in Revenue Recognition and the Impact of ASC 606

Number of pages: 53 Posted: 19 May 2022 Last Revised: 12 Jun 2023
Kai Du, Henock Louis and Shuyang Wang
Pennsylvania State University, Pennsylvania State University - Smeal College of Business and Northeastern University
Downloads 149 (323,713)

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revenue recognition; principal-versus-agent considerations; ASC 606; compliance risk; audit fee; revenue quality; revenue response coefficient; analyst forecasts

35.

The knowledge-based economy and delayed loss recognition

Number of pages: 51 Posted: 13 May 2022
Ran AN, Henock Louis and Yinglei Zhang
School of Management, Xiamen University, Pennsylvania State University - Smeal College of Business and The Chinese University of Hong Kong
Downloads 40 (695,027)

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Knowledge-based economy; Intangible investments; Conditional conservatism; Delayed recognition

36.

Monthly Mutual Fund Portfolio Disclosures and the Efficiency of Portfolio Firms’ Investment Decisions

Posted: 25 Oct 2021 Last Revised: 06 Jul 2023
Kai Du, Jingzhi Huang, Henock Louis and Phong Truong
Pennsylvania State University, Pennsylvania State University - Department of Finance, Pennsylvania State University - Smeal College of Business and Pennsylvania State University

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Mutual funds, Portfolio holdings, Monthly disclosures, Market feedback, Investment-q sensitivity, Crowding-out

37.

Growth in Housing Prices and Long-Term Abnormal Stock Returns

Real Estate Economics, Forthcoming
Posted: 22 Feb 2012
Henock Louis and Amy X. Sun
Pennsylvania State University - Smeal College of Business and University of Houston

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Housing prices, Home bias, Stock mispricing, Trading strategy

38.

Mitigating the Negative Market Reaction Associated with Acquisition Announcements by Cash-Rich Firms

Posted: 15 Feb 2008 Last Revised: 03 Dec 2012
Henock Louis and Amy X. Sun
Pennsylvania State University - Smeal College of Business and University of Houston

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excess cash holdings, mixed financing, acquisition, substitution hypothesis, signaling

39.

Interest Rate Parity and the Behavior of the Bid-Ask Spread

Journal of Financial Research, Vol. 22, No. 2, p. 189, Summer 1999
Posted: 07 Nov 2006 Last Revised: 10 May 2010
Henock Louis, Lloyd P. Blenman and Janet S. Thatcher
Pennsylvania State University - Smeal College of Business, University of North Carolina (UNC) at Charlotte - Department of Finance & Business Law and University of Wisconsin - Whitewater

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Interest rate parity, bid-ask spread, Foreign exchange

40.

Do Managers Intentionally Use Repurchase Tender Offers to Signal Private Information? Evidence from Firm Financial Reporting Behavior

Journal of Financial Economics, Forthcoming
Posted: 07 Nov 2006
Henock Louis and Hal D. White
Pennsylvania State University - Smeal College of Business and University of Notre Dame

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Repurchase tender offer, Signaling, Managerial opportunism, Financial reporting

41.

Acquirers' Abnormal Returns and the Non-Big 4 Auditor Clientele Effect

Posted: 14 Mar 2005
Henock Louis
Pennsylvania State University - Smeal College of Business

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Merger, Auditor size, Auditor clientele, Non-audit services, Private target

42.

The Cost of Using Bank Mergers as Defensive Mechanisms Against Takeover Threats

Journal of Business, Vol. 77, pp. 295-310, 2004
Posted: 03 Oct 2002 Last Revised: 23 Nov 2021
Henock Louis
Pennsylvania State University - Smeal College of Business

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Bank, takeover threat, merger, premium, defensive merger

43.

The Economic Consequences of Firms' Voluntary Submission to Greater External Scrutiny

Posted: 16 Sep 2002
Henock Louis
Pennsylvania State University - Smeal College of Business

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merger, auditing, market efficiency, information asymmetry, disclosure, cost-of-capital, auditor switch, audit quality