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

  • Hong Kong University of Science and Technology - Department of Accounting

SCHOLARLY PAPERS

17

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162

CROSSREF CITATIONS

111

Scholarly Papers (17)

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1.

The Long-Term Consequences of Short-Term Incentives

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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 2,331 (8,506)
Citation 18

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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
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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
Vivian W. Fang, Allen Huang and Jonathan M. Karpoff
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 1,887 (12,251)
Citation 36

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

3.

CEO Reputation and Earnings Quality

Downloads 1,612 ( 15,698)
Citation 21

CEO Reputation and Earnings Quality

Number of pages: 42 Posted: 01 Dec 2004
Jennifer Francis, Allen Huang, Shivaram Rajgopal and Amy Zang
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 1,612 (15,430)
Citation 21

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CEO Reputation and Earnings Quality

Contemporary Accounting Research, Forthcoming
Posted: 25 Jun 2007 Last Revised: 11 Nov 2007
Jennifer Francis, Allen Huang, Shivaram Rajgopal and Amy Zang
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

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4.

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 1,506 (17,522)

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

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 1,453 (18,367)
Citation 49

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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 1,242 (23,227)
Citation 33

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analyst report, naïve Bayes, textual analysis, information content

7.

Imperfect Accounting and Reporting Bias

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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 674 (53,733)
Citation 5

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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

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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 449 (90,365)

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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
Vivian W. Fang, Allen Huang and Jonathan M. Karpoff
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 409 (100,503)
Citation 3

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

10.

Cross-Industry Information Sharing among Colleagues and Analyst Research

Downloads 394 (104,882)

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 311 (135,139)

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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 83 (406,756)

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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 368 (113,319)
Citation 1

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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 334 (126,072)
Citation 5

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Management communication, Earnings forecasts, Security analysts

13.

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

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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 (131,508)
Citation 11

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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

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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 271 (156,624)
Citation 3

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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 160 (253,825)

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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 66 (456,777)

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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

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

Other Papers (1)

Total Downloads: 398
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1.

Judge Ideology and Corporate Tax Planning

Number of pages: 56 Posted: 27 Jan 2020 Last Revised: 11 Jun 2021
Travis Chow, Allen Huang, Kai Wai Hui, Terry J. Shevlin and Terry J. Shevlin
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 398 (156,250)

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