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

14

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9,839

SSRN CITATIONS
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SSRN RANKINGS

Top 5,762

in Total Papers Citations

113

CROSSREF CITATIONS

101

Scholarly Papers (14)

1.

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 - Department of Accounting, Hong Kong University of Science and Technology - Department of Accounting and University of Washington - Michael G. Foster School of Business
Downloads 1,767 (10,288)
Citation 33

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

2.
Downloads 1,556 ( 12,569)
Citation 19

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 Business School and Hong Kong University of Science and Technology - Department of Accounting
Downloads 1,556 (12,331)
Citation 19

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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 Business School and Hong Kong University of Science and Technology - Department of Accounting

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3.
Downloads 1,553 ( 12,647)
Citation 9

The Long-Term Consequences of Short-Term Incentives

European Corporate Governance Institute (ECGI) - Finance Working Paper No. 527/2017
Number of pages: 56 Posted: 18 Sep 2017 Last Revised: 30 Jun 2020
Alex Edmans, Vivian W. Fang and Allen Huang
London Business School - Institute of Finance and Accounting, University of Minnesota - Twin Cities - Department of Accounting and Hong Kong University of Science and Technology - Department of Accounting
Downloads 1,553 (12,404)
Citation 9

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

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 - Department of Accounting 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

4.

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 1,301 (16,656)
Citation 35

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

5.

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 1,163 (19,720)
Citation 21

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analyst report, naïve Bayes, textual analysis, information content

6.
Downloads 641 ( 45,648)
Citation 5

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 - Department of Accounting, Hong Kong University of Science and Technology - Department of Accounting and Indiana University - Kelley School of Business - Department of Finance
Downloads 641 (45,018)
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 - Department of Accounting, 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

7.

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 349 (95,986)
Citation 1

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

8.

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 314 (107,979)
Citation 5

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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, The University of Hong Kong (HKU) - Department of Accounting and University of Mannheim - Accounting and Taxation
Downloads 266 (128,126)
Citation 5

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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, The University of Hong Kong (HKU) - Department of Accounting and University of Mannheim - Accounting and Taxation

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securities litigation; litigation risk; federal courts; judge ideology

10.

Credit Rating Agencies and Accounting Fraud Detection

HEC Paris Research Paper No. ACC-2019-1348
Number of pages: 67 Posted: 21 Aug 2019 Last Revised: 16 Jul 2020
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 243 (141,104)

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credit rating agency; accounting fraud; securities class-action lawsuits; issuer-paid rating agency; investor-paid rating agency; information uncertainty

11.

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 - Department of Accounting, Hong Kong University of Science and Technology - Department of Accounting and University of Washington - Michael G. Foster School of Business
Downloads 238 (143,947)
Citation 1

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

12.

Judge Ideology and Corporate Tax Planning

Number of pages: 66 Posted: 27 Jan 2020 Last Revised: 20 Oct 2020
The University of Hong Kong, Hong Kong University of Science and Technology - Department of Accounting, The University of Hong Kong (HKU) - Department of Accounting and University of California-Irvine
Downloads 172 (194,232)

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

13.

An Unintended Benefit of the Risk Factor Mandate of 2005

Number of pages: 70 Posted: 09 Aug 2018 Last Revised: 26 May 2020
Allen Huang, Jianghua Shen and Amy Zang
Hong Kong University of Science and Technology - Department of Accounting, Hong Kong University of Science & Technology (HKUST) and Hong Kong University of Science and Technology - Department of Accounting
Downloads 156 (211,100)
Citation 2

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risk factor disclosure; safe harbor provision; forward-looking statements; voluntary disclosure; qualitative disclosure; information environment

14.

Cross-Industry Information Sharing among Colleagues and Analyst Research

Number of pages: 65 Posted: 07 Jan 2020 Last Revised: 18 Aug 2020
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 120 (259,608)

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financial analyst, information sharing, economically connected industries, research portfolio, industry specialization, forecast accuracy, recommendation profitability, All-Star