Haiwen Zhang

University of Minnesota

3-122 Carlson School of Management

321-19th Avenue South

Minneapolis, MN 55455

United States

SCHOLARLY PAPERS

12

DOWNLOADS
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Top 9,288

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4,891

CITATIONS
Rank 6,904

SSRN RANKINGS

Top 6,904

in Total Papers Citations

81

Scholarly Papers (12)

1.

Effect of Derivative Accounting Rules on Corporate Risk-Management Behavior

Number of pages: 58 Posted: 25 Aug 2006 Last Revised: 29 Jan 2019
Haiwen Zhang
University of Minnesota
Downloads 1,244 (15,350)
Citation 33

Abstract:

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SFAS 133, Derivative instruments, risk-management behavior

2.

Operating Leases and Credit Assessments

Number of pages: 45 Posted: 03 Apr 2008 Last Revised: 15 Nov 2012
Villanova University - Accountancy, Rice University - Jesse H. Jones Graduate School of Business, University of Illinois at Chicago and University of Minnesota
Downloads 1,008 (21,076)
Citation 13

Abstract:

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off-balance sheet, leases, credit risk, credit ratings, banks

3.

Quarterly Earnings Patterns and Earnings Management

Number of pages: 51 Posted: 26 Apr 2007
Somnath Das, Pervin K. Shroff and Haiwen Zhang
University of Illinois at Chicago, University of Minnesota - Twin Cities - Carlson School of Management and University of Minnesota
Downloads 880 (25,681)
Citation 25

Abstract:

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4.

Detection-Controlled Prediction of Accounting Irregularities: Channel Stuffing as an Illustrative Case

Number of pages: 46 Posted: 10 May 2011 Last Revised: 22 Jul 2012
Somnath Das, Pervin K. Shroff and Haiwen Zhang
University of Illinois at Chicago, University of Minnesota - Twin Cities - Carlson School of Management and University of Minnesota
Downloads 395 (72,861)
Citation 1

Abstract:

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Channel Stuffing, Bivariate Probit Model with Partial Observability, Detection

5.

Are Risk Factor Disclosures Still Relevant? Evidence from Market Reactions to Risk Factor Disclosures Before and After the Financial Crisis

Contemporary Accounting Research, Forthcoming
Number of pages: 58 Posted: 09 Dec 2012 Last Revised: 21 Dec 2017
Anne Beatty, Lin Cheng and Haiwen Zhang
Ohio State University (OSU) - Department of Accounting & Management Information Systems, The University of Arizona - Eller College of Management and University of Minnesota
Downloads 364 (80,147)
Citation 4

Abstract:

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Risk factor disclosure; Financial crisis; Litigation risk; Market reaction

6.

Financial Reporting of Fair Value Based on Managerial Inputs versus Market Inputs: Evidence from Mortgage Servicing Rights

Number of pages: 41 Posted: 07 May 2011 Last Revised: 10 Jan 2013
Jennifer Lynne M. Altamuro and Haiwen Zhang
Villanova University - Accountancy and University of Minnesota
Downloads 315 (94,365)
Citation 10

Abstract:

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Fair value, Mortgage Servicing Right

7.

Hedge Commitments and Agency Costs of Debt: Evidence from Interest Rate Protection Covenants and Accounting Conservatism

Number of pages: 45 Posted: 31 Aug 2009 Last Revised: 04 Jul 2011
Anne Beatty, Reining Petacchi and Haiwen Zhang
Ohio State University (OSU) - Department of Accounting & Management Information Systems, Georgetown University - Department of Accounting and Business Law and University of Minnesota
Downloads 281 (106,751)
Citation 13

Abstract:

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Interest rate risk, Hedge commitment

8.

Impact of FAS 166/167 on the Securitization of Credit Card Loans

Number of pages: 45 Posted: 15 May 2016 Last Revised: 09 Jan 2018
Xiaoli (Shaolee) Tian and Haiwen Zhang
Georgetown University - Department of Accounting and Business Law and University of Minnesota
Downloads 152 (190,953)
Citation 2

Abstract:

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FAS 166/167, Securitization

9.

Corporate Culture and Compliance: A Study of the Pharmaceutical Industry

Number of pages: 64 Posted: 11 Sep 2015 Last Revised: 11 Jan 2018
Villanova University - Accountancy, The Ohio State University - Fisher College of Business and University of Minnesota
Downloads 134 (211,429)

Abstract:

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Financial Reporting, Operations, FDA, Compliance, Corporate Culture

10.

The Effect of Banks’ Financial Reporting on Syndicated Loan Structures

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 63 Posted: 23 Oct 2018 Last Revised: 31 Jan 2019
Anne Beatty, Scott Liao and Haiwen Zhang
Ohio State University (OSU) - Department of Accounting & Management Information Systems, University of Toronto - Rotman School of Management and University of Minnesota
Downloads 70 (325,129)
Citation 4

Abstract:

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11.

The Information Content of Periodic Disclosure of Asset-Backed Securities

Number of pages: 51 Posted: 27 Jan 2019
Brent Schmidt and Haiwen Zhang
Ohio State University (OSU) - Department of Accounting & Management Information Systems and University of Minnesota
Downloads 48 (390,184)

Abstract:

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12.

The Commitment Effect versus Information Effect of Disclosure - Evidence from Smaller Reporting Companies

Accounting Review, Vol. 88, No. 4, 2013
Posted: 09 Nov 2009 Last Revised: 03 Aug 2016
Lin Cheng, Scott Liao and Haiwen Zhang
The University of Arizona - Eller College of Management, University of Toronto - Rotman School of Management and University of Minnesota

Abstract:

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Disclosure Regulation, Mandatory Disclosure, Commitment