Allen Huang

Hong Kong University of Science and Technology - Department of Accounting

Associate Professor

LSK Business School Building

HKUST

Clear Water Bay, Kowloon

Hong Kong

http://www.AllenHuang.org

SCHOLARLY PAPERS

17

DOWNLOADS
Rank 4,038

SSRN RANKINGS

Top 4,038

in Total Papers Downloads

13,884

SSRN CITATIONS
Rank 4,900

SSRN RANKINGS

Top 4,900

in Total Papers Citations

162

CROSSREF CITATIONS

111

Scholarly Papers (17)

1.
Downloads 2,342 ( 8,698)
Citation 14

The Long-Term Consequences of Short-Term Incentives

Journal of Accounting Research, forthcoming, European Corporate Governance Institute (ECGI) - Finance Working Paper No. 527/2017
Number of pages: 57 Posted: 18 Sep 2017 Last Revised: 14 Jan 2022
Alex Edmans, Vivian W. Fang and Allen Huang
London Business School - Institute of Finance and Accounting, University of Minnesota - Twin Cities - Carlson School of Management and Hong Kong University of Science and Technology - Department of Accounting
Downloads 2,342 (8,550)
Citation 18

Abstract:

Loading...

Repurchases, M&A, Short-Termism, CEO Incentives, Managerial Myopia

The Long-Term Consequences of Short-Term Incentives

CEPR Discussion Paper No. DP12305
Number of pages: 47 Posted: 20 Sep 2017
Alex Edmans, Vivian W. Fang and Allen Huang
London Business School - Institute of Finance and Accounting, University of Minnesota - Twin Cities - Carlson School of Management and Hong Kong University of Science and Technology - Department of Accounting
Downloads 0
  • Add to Cart

Abstract:

Loading...

Repurchases; M&A; Short-Termism; CEO Incentives; Managerial Myopia; Vesting

2.

Short Selling and Earnings Management: A Controlled Experiment

Journal of Finance, Vol 71, No. 3 (June 2016), pp. 1251-1294
Number of pages: 44 Posted: 29 Jun 2013 Last Revised: 21 Jun 2017
University of Minnesota - Twin Cities - Carlson School of Management, Hong Kong University of Science and Technology - Department of Accounting and University of Washington - Michael G. Foster School of Business
Downloads 1,889 (12,413)
Citation 36

Abstract:

Loading...

Regulation SHO, Pilot Program, Short Selling, Earnings Management, Fraud Discovery, Price Efficiency

3.

FinBERT—A Large Language Model Approach to Extracting Information from Financial Text

Number of pages: 72 Posted: 27 Aug 2021 Last Revised: 01 Jul 2022
Allen Huang, Hui Wang and Yi Yang
Hong Kong University of Science and Technology - Department of Accounting, Hong Kong University of Science and Technology and HKUST Business School
Downloads 1,803 (13,383)

Abstract:

Loading...

Natural Language Processing; Deep Learning; Large Language Model; Sentiment Classification; Environment, Social, and Governance (ESG); Forward-Looking Statement

4.
Downloads 1,615 ( 15,862)
Citation 21

CEO Reputation and Earnings Quality

Number of pages: 42 Posted: 01 Dec 2004
Duke University, Hong Kong University of Science and Technology - Department of Accounting, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Hong Kong University of Science and Technology - Department of Accounting
Downloads 1,615 (15,582)
Citation 21

Abstract:

Loading...

CEO Reputation and Earnings Quality

Contemporary Accounting Research, Forthcoming
Posted: 25 Jun 2007 Last Revised: 11 Nov 2007
Duke University, Hong Kong University of Science and Technology - Department of Accounting, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Hong Kong University of Science and Technology - Department of Accounting

Abstract:

Loading...

5.

Analyst Information Discovery and Interpretation Roles: A Topic Modeling Approach

Ross School of Business Paper No. 1229
Number of pages: 51 Posted: 16 Mar 2014 Last Revised: 10 Nov 2016
Allen Huang, Reuven Lehavy, Amy Zang and Rong Zheng
Hong Kong University of Science and Technology - Department of Accounting, University of Michigan, Stephen M. Ross School of Business, Hong Kong University of Science and Technology - Department of Accounting and Hong Kong University of Science and Technology - Business School - Department of Information Systems, Business Statistics and Operations Management
Downloads 1,463 (18,406)
Citation 49

Abstract:

Loading...

Financial Analysts; Conference Calls; Information Content; Textual Analysis; Topic Modeling

6.

Evidence on the Information Content of Text in Analyst Reports

Accounting Review, Forthcoming
Number of pages: 50 Posted: 19 Jul 2011 Last Revised: 28 Aug 2014
Allen Huang, Amy Zang and Rong Zheng
Hong Kong University of Science and Technology - Department of Accounting, Hong Kong University of Science and Technology - Department of Accounting and Hong Kong University of Science and Technology - Business School - Department of Information Systems, Business Statistics and Operations Management
Downloads 1,251 (23,295)
Citation 33

Abstract:

Loading...

analyst report, naïve Bayes, textual analysis, information content

Imperfect Accounting and Reporting Bias

Kelley School of Business Research Paper No. 15-29
Number of pages: 59 Posted: 06 Apr 2015 Last Revised: 12 Oct 2018
Vivian W. Fang, Allen Huang and Wenyu Wang
University of Minnesota - Twin Cities - Carlson School of Management, Hong Kong University of Science and Technology - Department of Accounting and Indiana University - Kelley School of Business - Department of Finance
Downloads 675 (54,270)
Citation 5

Abstract:

Loading...

Financial Fraud; Accounting Errors; Restatements; Earnings Response Coefficient; Fraud Detection; Principles-Based Accounting Standards; Rules-Based Accounting Standards

Imperfect Accounting and Reporting Bias

Journal of Accounting Research, Vol. 55, No. 4, 2017, Kelley School of Business Research Paper No. 17-77
Posted: 14 Nov 2017
Vivian W. Fang, Allen Huang and Wenyu Wang
University of Minnesota - Twin Cities - Carlson School of Management, Hong Kong University of Science and Technology - Department of Accounting and Indiana University - Kelley School of Business - Department of Finance

Abstract:

Loading...

accounting errors; reporting bias; fraud; accounting regulation; earnings response coefficient; fraud detection; textual analysis

8.

Credit Rating Agencies and Accounting Fraud Detection

HEC Paris Research Paper No. ACC-2019-1348
Number of pages: 62 Posted: 21 Aug 2019 Last Revised: 07 Sep 2021
Allen Huang, Pepa Kraft and Shiheng Wang
Hong Kong University of Science and Technology - Department of Accounting, HEC Paris and Hong Kong University of Science & Technology (HKUST)
Downloads 467 (87,122)

Abstract:

Loading...

credit rating agency; accounting fraud; issuer-paid rating agency; investor-paid rating agency; information uncertainty.

9.

Reply to 'The Reg SHO Reanalysis Project: Reconsidering Fang, Huang and Karpoff (2016) on Reg SHO and Earnings Management' by Black et al. (2019)

Number of pages: 33 Posted: 17 Jan 2020
University of Minnesota - Twin Cities - Carlson School of Management, Hong Kong University of Science and Technology - Department of Accounting and University of Washington - Michael G. Foster School of Business
Downloads 412 (100,761)
Citation 3

Abstract:

Loading...

Replication, Regulation SHO, Pilot Program, Short Selling, Earnings Management

Cross-Industry Information Sharing among Colleagues and Analyst Research

Number of pages: 51 Posted: 07 Jan 2020 Last Revised: 29 Apr 2022
Allen Huang, An-Ping Lin and Amy Zang
Hong Kong University of Science and Technology - Department of Accounting, Singapore Management University - School of Accountancy and Hong Kong University of Science and Technology - Department of Accounting
Downloads 318 (133,471)

Abstract:

Loading...

financial analyst, information sharing, economically connected industries, supply chain, analyst performance, industry specialization

Cross-Industry Information Sharing among Colleagues and Analyst Research

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 51 Posted: 29 Apr 2022
Allen Huang, An-Ping Lin and Amy Zang
Hong Kong University of Science and Technology - Department of Accounting, Singapore Management University - School of Accountancy and Hong Kong University of Science and Technology - Department of Accounting
Downloads 92 (385,649)

Abstract:

Loading...

financial analyst, information sharing, economically connected industries, supply chain, analyst performance, industry specialization

11.

Determinants of Analyst Skill Specialization

Number of pages: 58 Posted: 13 Sep 2007 Last Revised: 15 Jan 2009
Allen Huang and Amy Zang
Hong Kong University of Science and Technology - Department of Accounting and Hong Kong University of Science and Technology - Department of Accounting
Downloads 371 (113,546)
Citation 1

Abstract:

Loading...

Analyst, Earnings Forecast, Stock Recommendation, Stock Picking, Analyst Specialization, Skill Specialization

12.

Bold Security Analysts' Earnings Forecasts and Managers' Information Flow

Number of pages: 34 Posted: 07 Sep 2004
Allen Huang, Richard H. Willis and Amy Zang
Hong Kong University of Science and Technology - Department of Accounting, Vanderbilt University - Accounting and Hong Kong University of Science and Technology - Department of Accounting
Downloads 338 (125,922)
Citation 5

Abstract:

Loading...

Management communication, Earnings forecasts, Security analysts

Federal Judge Ideology: A New Measure of Ex-Ante Litigation Risk

Journal of Accounting Research, Forthcoming
Number of pages: 74 Posted: 12 May 2018 Last Revised: 21 Feb 2019
Allen Huang, Kai Wai Hui and Reeyarn Zhiyang Li
Hong Kong University of Science and Technology - Department of Accounting, University of Hong Kong and University of Mannheim - Accounting and Taxation
Downloads 320 (132,640)
Citation 11

Abstract:

Loading...

Securities Litigation; Litigation Risk; Federal Courts; Judge Ideology

Federal Judge Ideology: A New Measure of Ex Ante Litigation Risk

Journal of Accounting Research, Vol. 57, No. 2, 2019
Posted: 24 Jun 2019
Allen Huang, Kai Wai Hui and Reeyarn Zhiyang Li
Hong Kong University of Science and Technology - Department of Accounting, University of Hong Kong and University of Mannheim - Accounting and Taxation

Abstract:

Loading...

securities litigation; litigation risk; federal courts; judge ideology

14.

The Unintended Benefit of the Risk Factor Mandate of 2005

Review of Accounting Studies, Forthcoming
Number of pages: 72 Posted: 09 Aug 2018 Last Revised: 05 Mar 2021
Allen Huang, Jianghua Shen and Amy Zang
Hong Kong University of Science and Technology - Department of Accounting, Xiamen University and Hong Kong University of Science and Technology - Department of Accounting
Downloads 275 (155,949)
Citation 3

Abstract:

Loading...

Risk factor disclosure; Litigation risk; Forward-looking statements; Voluntary disclosure; Information environment

15.

Judge Ideology and Opportunistic Insider Trading

Proceedings of Paris December 2021 Finance Meeting EUROFIDAI - ESSEC
Number of pages: 60 Posted: 26 Oct 2021 Last Revised: 13 Apr 2022
Allen Huang, Kai Wai Hui and Yue Zheng
Hong Kong University of Science and Technology - Department of Accounting, University of Hong Kong and Hong Kong University of Science & Technology (HKUST)
Downloads 175 (237,861)

Abstract:

Loading...

Judge ideology; opportunistic insider trading; federal judiciary; Securities and Exchange Commission; forum shopping

16.

Downside Risk Familiarity and M&A

Number of pages: 54 Posted: 08 Apr 2022
Lei Chen, Allen Huang, Xinlu Wang and Liang Xu
Southwestern University of Finance and Economics (SWUFE), Hong Kong University of Science and Technology - Department of Accounting, School of Management, Jinan University and SKEMA Business School
Downloads 78 (421,871)

Abstract:

Loading...

Downside risks, M&A quality, information asymmetry, risk factor descriptions, textual analysis

17.

The Long-Term Consequences of Short-Term Incentives

Journal of Accounting Research, Volume 60, Issue 3
Alex Edmans, Vivian W. Fang and Allen Huang
London Business School - Institute of Finance and Accounting, University of Minnesota - Twin Cities - Carlson School of Management and Hong Kong University of Science and Technology - Department of Accounting

Abstract:

Loading...

epurchases; M&A; short-termism; CEO incentives; managerial myopia

Other Papers (1)

Total Downloads: 410
1.

Judge Ideology and Corporate Tax Planning

Number of pages: 56 Posted: 27 Jan 2020 Last Revised: 11 Jun 2021
The University of Hong Kong, Hong Kong University of Science and Technology - Department of Accounting, University of Hong Kong and University of California-IrvineUniversity of California-Irvine
Downloads 410 (156,250)

Abstract:

Loading...

Judge ideology, federal judiciary, tax planning, income shifting, forum shopping, Internal Revenue Service