Le Emily Xu

University of New Hampshire - Department of Accounting & Finance

Durham, NH 03824

United States

SCHOLARLY PAPERS

10

DOWNLOADS

807

SSRN CITATIONS

0

CROSSREF CITATIONS

1

Scholarly Papers (10)

1.

Does the Share Price Anomaly Explain the Market's Apparent Under-Weighting of Financial Analysts' Earnings Forecasts?

Number of pages: 29 Posted: 05 Apr 2003
Pieter T. Elgers, May H. Lo and Le Emily Xu
University of Massachusetts, Western New England College and University of New Hampshire - Department of Accounting & Finance
Downloads 323 (122,142)

Abstract:

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Earnings forecasts, share price anomaly, market mispricing

2.

Earnings Forecast-Based Returns Predictions: Risk Proxies in Disguise?

Number of pages: 39 Posted: 13 Apr 2004
Le Emily Xu
University of New Hampshire - Department of Accounting & Finance
Downloads 246 (161,761)

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Analyst forecasts of earning, Market mispricing, Omitted risk proxies, Predictable error patterns

3.

Birds of a Feather: Do Co-Movements in Accounting Fundamentals Help to Explain Commonalities in Securities Returns?*

Number of pages: 25 Posted: 12 Sep 2004
University of Massachusetts, University of Virginia - McIntire School of Commerce and University of New Hampshire - Department of Accounting & Finance
Downloads 141 (264,656)
Citation 2

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4.

Unexpected Consequences: The Effects on Non-Accelerated Filers of an Accelerated Filing Deadline and Sox Section 404

Forthcoming at Accounting Horizons
Number of pages: 57 Posted: 06 Mar 2020 Last Revised: 14 May 2020
Bei Dong, Stefanie L. Tate and Le Emily Xu
University of South Florida - School of Accountancy, University of Massachusetts at Lowell and University of New Hampshire - Department of Accounting & Finance
Downloads 38 (547,501)

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Sarbanes-Oxley Act; Section 404; audit report delay; unintended consequences; non-accelerated filers; shortened filing deadline

5.

A Contextual Evaluation of Composite Forecasts of Annual Earnings

Review of Pacific Basin Financial Markets and Policies (RPBFMP), Forthcoming
Number of pages: 51 Posted: 19 Aug 2015
University of Massachusetts, Western New England College, University of New Hampshire and University of New Hampshire - Department of Accounting & Finance
Downloads 37 (552,597)

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Composite Forecasts, Analysts’ Forecasts, Forecast Accuracy, Contextual Factors, Regulation Fair Disclosure

6.

Indirect Effects of Regulatory Changes: Evidence From the Acceleration of the 10-K Filing Deadline

Number of pages: 63 Posted: 27 Sep 2021
Bei Dong, Jonathan Nash and Le Emily Xu
University of South Florida - School of Accountancy, University of New Hampshire and University of New Hampshire - Department of Accounting & Finance
Downloads 22 (643,714)

Abstract:

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Regulatory change; indirect effects; office resource constraints; client pressure; timeliness; audit quality

7.

The Office-Level Effects of Audit Time Pressure

Posted: 28 Nov 2018
Bei Dong, Jonathan Nash and Le Emily Xu
University of South Florida - School of Accountancy, University of New Hampshire and University of New Hampshire - Department of Accounting & Finance

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Office resource constraints; timeliness; audit quality

8.

Assessing Investors’ Earnings Expectations: The Contextual Usefulness of Composite Forecasts

Forthcoming, Asia-Pacific Journal of Accounting and Economics
Posted: 13 Aug 2018
May H. Lo, Wenjuan Xie and Le Emily Xu
Western New England College, University of New Hampshire and University of New Hampshire - Department of Accounting & Finance

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Composite Forecasts; Analysts’ Forecasts; Contextual Usefulness

9.

Auditor-Client Geographic Proximity and Audit Report Timeliness

Forthcoming at Advances in Accounting
Posted: 18 Dec 2017
Bei Dong, Dahlia Robinson and Le Emily Xu
University of South Florida - School of Accountancy, University of South Florida and University of New Hampshire - Department of Accounting & Finance

Abstract:

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auditor-client geographic proximity, audit report timeliness, non-accelerated filers

10.

Restatements: Do They Affect Auditor Reputation for Quality?

Accounting Horizons, Forthcoming
Posted: 27 Nov 2015
Washington and Lee University, University of Massachusetts at Lowell and University of New Hampshire - Department of Accounting & Finance

Abstract:

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financial restatements, audit quality, auditor reputation, auditor dismissal