Allen H. Huang

Hong Kong University of Science and Technology - Department of Accounting

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

21

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446

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112

Scholarly Papers (21)

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1.

FinBERT - A Large Language Model for Extracting Information from Financial Text

Contemporary Accounting Research, Forthcoming
Number of pages: 74 Posted: 27 Aug 2021 Last Revised: 26 Sep 2022
Allen H. Huang, Hui Wang and Yi Yang
Hong Kong University of Science and Technology - Department of Accounting, Renmin University of China - School of Business and HKUST Business School
Downloads 4,698 (3,533)
Citation 33

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Deep Learning; Large Language Model; Transfer Learning; Interpretable Machine Learning; Sentiment Classification; Environment, Social, and Governance (ESG)

2.

The Long-Term Consequences of Short-Term Incentives

Downloads 2,520 ( 9,720)
Citation 27

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 H. Huang
London Business School - Institute of Finance and Accounting, European Corporate Governance Institute (ECGI) and Hong Kong University of Science and Technology - Department of Accounting
Downloads 2,519 (9,570)
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 H. Huang
London Business School - Institute of Finance and Accounting, European Corporate Governance Institute (ECGI) and Hong Kong University of Science and Technology - Department of Accounting
Downloads 1 (1,093,300)
Citation 4
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Repurchases; M&A; Short-Termism; CEO Incentives; Managerial Myopia; Vesting

The Long-Term Consequences of Short-Term Incentives

Journal of Accounting Research, Volume 60, Issue 3, 2022, HKUST Business School Research Paper No. 2022-083
Posted: 11 Oct 2022 Last Revised: 04 Feb 2023
Alex Edmans, Vivian W. Fang and Allen H. Huang
London Business School - Institute of Finance and Accounting, European Corporate Governance Institute (ECGI) and Hong Kong University of Science and Technology - Department of Accounting

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

3.

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 H. Huang and Jonathan M. Karpoff
European Corporate Governance Institute (ECGI), Hong Kong University of Science and Technology - Department of Accounting and University of Washington - Michael G. Foster School of Business
Downloads 1,946 (14,751)
Citation 36

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

4.

CEO Reputation and Earnings Quality

Downloads 1,661 (18,829)
Citation 21

CEO Reputation and Earnings Quality

Number of pages: 42 Posted: 01 Dec 2004
Jennifer Francis, Allen H. 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 1,661 (18,497)
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 H. 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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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 H. 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 1,566 (20,607)
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 H. 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 1,435 (23,566)
Citation 69

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analyst report, naïve Bayes, textual analysis, information content

7.

Artificial Intelligence in Financial Decision Making

Handbook of Financial Decision Making, Forthcoming , HKUST Business School Research Paper No. 2022-082
Number of pages: 32 Posted: 04 Oct 2022 Last Revised: 13 Dec 2022
Allen H. Huang and Haifeng You
Hong Kong University of Science and Technology - Department of Accounting and Hong Kong University of Science & Technology (HKUST) - Department of Accounting
Downloads 1,274 (28,150)

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Artificial Intelligence, Machine Learning, Natural Language Processing, Financial Decision Making, Equity Investment, Fintech Lending

8.

Imperfect Accounting and Reporting Bias

Downloads 711 (63,277)
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 H. Huang and Wenyu Wang
European Corporate Governance Institute (ECGI), Hong Kong University of Science and Technology - Department of Accounting and Indiana University - Kelley School of Business - Department of Finance
Downloads 711 (62,409)
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 H. Huang and Wenyu Wang
European Corporate Governance Institute (ECGI), 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

9.

The Usefulness of Credit Ratings for Accounting Fraud Prediction

The Accounting Review, Forthcoming, HEC Paris Research Paper No. ACC-2019-1348, HKUST Business School Research Paper No. 2023-118
Number of pages: 51 Posted: 21 Aug 2019 Last Revised: 06 Sep 2023
Allen H. 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 692 (65,621)

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accounting fraud; fraud prediction; credit rating agency; issuer-paid rating agency; investor-paid rating agency; F-score

10.

Cross-Industry Information Sharing among Colleagues and Analyst Research

Downloads 499 (98,539)
Citation 4

Cross-Industry Information Sharing among Colleagues and Analyst Research

Number of pages: 51 Posted: 07 Jan 2020 Last Revised: 29 Apr 2022
Allen H. 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 358 (143,797)

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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, Singapore Management University School of Accountancy Research Paper No. 2023-152
Number of pages: 52 Posted: 29 Apr 2022
Allen H. 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 141 (350,737)
Citation 4

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

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
Vivian W. Fang, Allen H. Huang and Jonathan M. Karpoff
European Corporate Governance Institute (ECGI), Hong Kong University of Science and Technology - Department of Accounting and University of Washington - Michael G. Foster School of Business
Downloads 498 (98,790)
Citation 2

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

12.

Determinants of Analyst Skill Specialization

Number of pages: 58 Posted: 13 Sep 2007 Last Revised: 15 Jan 2009
Allen H. 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 401 (127,567)
Citation 1

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

13.

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

Downloads 378 (136,374)

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 H. Huang, Kai Wai Hui and Reeyarn Zhiyang Li
Hong Kong University of Science and Technology - Department of Accounting, University of Hong Kong and Paderborn University
Downloads 378 (135,304)
Citation 39

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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 H. Huang, Kai Wai Hui and Reeyarn Zhiyang Li
Hong Kong University of Science and Technology - Department of Accounting, University of Hong Kong and Paderborn University

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securities litigation; litigation risk; federal courts; judge ideology

14.

Bold Security Analysts' Earnings Forecasts and Managers' Information Flow

Number of pages: 34 Posted: 07 Sep 2004
Allen H. 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 367 (140,872)
Citation 5

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Management communication, Earnings forecasts, Security analysts

15.

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 H. 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 361 (143,481)
Citation 8

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

16.

Judge Ideology and Opportunistic Insider Trading

Number of pages: 58 Posted: 26 Oct 2021 Last Revised: 05 Oct 2023
Allen H. 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 351 (148,399)
Citation 2

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Insider trading enforcements; judge ideology; opportunistic insider trading; federal judiciary; Securities and Exchange Commission; forum shopping

17.

Downside Risk Similarity and M&As

Number of pages: 59 Posted: 08 Apr 2022 Last Revised: 02 Sep 2022
Lei Chen, Allen H. 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 173 (295,278)

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

18.

Expropriation Risk and Investment: A Natural Experiment

Journal of Financial and Quantitative Analysis, Forthcoming, HKUST Business School Research Paper No. 2023-108
Number of pages: 50 Posted: 25 Apr 2023 Last Revised: 20 Jun 2023
Siddharth Bhambhwani, Hui Dong and Allen H. Huang
Arkansas Tech University, Shanghai University of Finance and Economics - School of Accountancy and Hong Kong University of Science and Technology - Department of Accounting
Downloads 172 (296,773)

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Property Rights, Expropriation Risk, Investment, Investment Efficiency, Employment, Legal Institutions, China

19.

Securities Law Precedents, Legal Liability, and Financial Reporting Quality

Review of Finance, Forthcoming, TRR 266 Accounting for Transparency Working Paper Series No. 131, HKUST Business School Research Paper No. 2023-117
Number of pages: 87 Posted: 31 Oct 2022 Last Revised: 31 Aug 2023
Benedikt Franke, Allen H. Huang, Reeyarn Zhiyang Li and Hui Wang
University of Würzburg - Business Administration & Economics, Hong Kong University of Science and Technology - Department of Accounting, Paderborn University and Renmin University of China - School of Business
Downloads 161 (313,818)

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securities litigation, case law, precedents, legal liability, financial reporting quality

20.

Auditing Decentralized Finance

British Accounting Review, Forthcoming, HKUST Business School Research Paper No. 2023-123
Number of pages: 47 Posted: 09 Nov 2023 Last Revised: 27 Nov 2023
Siddharth Bhambhwani and Allen H. Huang
Arkansas Tech University and Hong Kong University of Science and Technology - Department of Accounting
Downloads 130 (376,781)

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Blockchain, Cryptocurrency, DeFi, Ethereum, Smart Contracts

21.

Token-Based Platforms and Green Dilemma: Examining the Role of Community Perceptions and Web Page Environmental Disclosures

Number of pages: 33 Posted: 14 Sep 2023
Si Yuan JIN, Zi Tong Li, Allen H. Huang and Kar Yan Tam
Hong Kong University of Science & Technology (HKUST) - Department of Information Systems, Business Statistics and Operations Management, Hong Kong University of Science and Technology, Hong Kong University of Science and Technology - Department of Accounting and Hong Kong University of Science and Technology
Downloads 98 (459,871)

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Token-based platform, Infrastructure governance, Perception, Environmental disclosure

Other Papers (1)

Total Downloads: 566
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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 H. 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 566 (156,250)

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