Haiwen (Helen) Zhang

University of Minnesota

3-122 Carlson School of Management

321-19th Avenue South

Minneapolis, MN 55455

United States

SCHOLARLY PAPERS

17

DOWNLOADS
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7,144

SSRN CITATIONS
Rank 9,942

SSRN RANKINGS

Top 9,942

in Total Papers Citations

138

CROSSREF CITATIONS

24

Scholarly Papers (17)

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 (Helen) Zhang
University of Minnesota
Downloads 1,358 (27,239)
Citation 25

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, Independent, University of Illinois at ChicagoUniversity of Illinois at Chicago and University of Minnesota
Downloads 1,110 (36,483)
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 (Helen) Zhang
University of Illinois at Chicago, University of Minnesota - Twin Cities - Carlson School of Management and University of Minnesota
Downloads 972 (44,075)
Citation 17

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 (Helen) Zhang
University of Illinois at Chicago, University of Minnesota - Twin Cities - Carlson School of Management and University of Minnesota
Downloads 542 (94,896)
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 (Helen) Zhang
Ohio State University (OSU) - Department of Accounting & Management Information Systems, The University of Arizona - Eller College of Management and University of Minnesota
Downloads 492 (106,871)
Citation 28

Abstract:

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

6.

The Information Content of Mandatory Human Capital Disclosures - Initial Evidence

Number of pages: 52 Posted: 03 Oct 2022
Salman Arif, Yeo Sang (Johnny) Yoon and Haiwen (Helen) Zhang
University of Minnesota - Twin Cities - Carlson School of Management, University of Minnesota, Carlson School of Management and University of Minnesota
Downloads 425 (127,032)

Abstract:

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Human Capital Disclosure, Information Content, Investor Behavior

7.

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 (Helen) Zhang
Villanova University - Accountancy and University of Minnesota
Downloads 352 (157,035)
Citation 16

Abstract:

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Fair value, Mortgage Servicing Right

8.

Corporate Culture and Compliance: A Study of the Pharmaceutical Industry

Number of pages: 64 Posted: 11 Sep 2015 Last Revised: 08 Aug 2023
Jennifer Lynne M. Altamuro, John Gray and Haiwen (Helen) Zhang
Villanova University - Accountancy, The Ohio State University - Fisher College of Business and University of Minnesota
Downloads 339 (165,126)

Abstract:

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Financial Reporting, Operations, FDA, Compliance, Corporate Culture

9.

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 (Helen) Zhang
Georgetown University - Department of Accounting and Business Law and University of Minnesota
Downloads 323 (172,301)
Citation 5

Abstract:

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FAS 166/167, Securitization

10.

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 (Helen) Zhang
Ohio State University (OSU) - Department of Accounting & Management Information Systems, Georgetown University - Department of Accounting and Business Law and University of Minnesota
Downloads 318 (175,112)
Citation 4

Abstract:

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Interest rate risk, Hedge commitment

11.

Loan-level Disclosure and the Convenience Yield of Asset-Backed Securities

Number of pages: 57 Posted: 27 Jan 2019 Last Revised: 06 Feb 2024
Brent Schmidt and Haiwen (Helen) Zhang
Pennsylvania State University - Department of Accounting and University of Minnesota
Downloads 284 (197,171)
Citation 1

Abstract:

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Convenience yield; loan-level disclosure; asset-backed securities.

12.

Social Movement and Racial Discrimination in Mortgage Lending

Number of pages: 51 Posted: 09 Aug 2023 Last Revised: 30 Aug 2023
Scott Liao, Tracy Yue Wang, Ethan Yao and Haiwen (Helen) Zhang
University of Toronto - Rotman School of Management, University of Minnesota - Twin Cities - Carlson School of Management, University of Minnesota and University of Minnesota
Downloads 183 (301,157)
Citation 1

Abstract:

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DEI, Banking, Mortgage, Discrimination, Black Lives Matter

13.
Downloads 175 (311,790)
Citation 3

Common Mutual Fund Ownership and Systemic Risk

Rotman School of Management Working Paper No. 3791743
Number of pages: 65 Posted: 22 Mar 2021
Michael Iselin, Scott Liao and Haiwen (Helen) Zhang
University of Minnesota - Twin Cities - Department of Accounting, University of Toronto - Rotman School of Management and University of Minnesota
Downloads 175 (311,482)
Citation 3

Abstract:

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common ownership, systemic risk, contagion, mutual fund, passive investors

Common Mutual Fund Ownership and Systemic Risk

Contemporary Accounting Research, Forthcoming, Rotman School of Management Working Paper No. 3802402
Posted: 22 Mar 2021
Michael Iselin, Scott Liao and Haiwen (Helen) Zhang
University of Minnesota - Twin Cities - Department of Accounting, University of Toronto - Rotman School of Management and University of Minnesota

Abstract:

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mutual fund, voting, trading comovement, systemic risk, bank ownership, common ownership

14.

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 (Helen) Zhang
Ohio State University (OSU) - Department of Accounting & Management Information Systems, University of Toronto - Rotman School of Management and University of Minnesota
Downloads 160 (336,894)
Citation 14

Abstract:

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15.

Federal Regulations on Fair Lending and Sexual Orientation Discrimination in the Mortgage Market

Number of pages: 65 Posted: 01 May 2023
Scott Liao, Lulin Song and Haiwen (Helen) Zhang
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management and University of Minnesota
Downloads 111 (447,914)

Abstract:

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DEI, ESG, Banking, Mortgage, Discrimination, Same-sex, Fair Lending Fair Housing

16.

Corporate Integrity Culture and Compliance: A Study of the Pharmaceutical Industry

Contemporary Accounting Research, Forthcoming
Posted: 02 Sep 2021
Jennifer Lynne M. Altamuro, John Gray and Haiwen (Helen) Zhang
Villanova University - Accountancy, The Ohio State University - Fisher College of Business and University of Minnesota

Abstract:

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culture, financial accounting, regulation, compliance, restatements

17.

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 (Helen) 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