Le Emily Xu

University of New Hampshire - Department of Accounting & Finance

Durham, NH 03824

United States

SCHOLARLY PAPERS

11

DOWNLOADS

904

SSRN CITATIONS

0

CROSSREF CITATIONS

1

Scholarly Papers (11)

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 331 (138,686)

Abstract:

Loading...

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 254 (182,200)

Abstract:

Loading...

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 149 (295,873)
Citation 2

Abstract:

Loading...

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 52 (563,464)

Abstract:

Loading...

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

5.

Disclosure Committees: Implications for Disclosure Quality and Timeliness

Forthcoming at European Accounting Review
Number of pages: 47 Posted: 29 Jun 2022
Cristina Bailey, Jonathan Nash and Le Emily Xu
University of New Mexico - Department of Accounting, University of New Hampshire and University of New Hampshire - Department of Accounting & Finance
Downloads 48 (583,040)

Abstract:

Loading...

Disclosure Committee; Corporate Governance; Disclosure Quality; Disclosure Timeliness

6.

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 43 (609,300)

Abstract:

Loading...

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

7.

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

Forthcoming at Advances in Accounting (Full-text: https://authors.elsevier.com/a/1eWdf38hhaSE%7ED)
Number of pages: 63 Posted: 27 Sep 2021 Last Revised: 15 Feb 2022
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 27 (710,821)

Abstract:

Loading...

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

8.

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

Abstract:

Loading...

Office resource constraints; timeliness; audit quality

9.

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

Abstract:

Loading...

Composite Forecasts; Analysts’ Forecasts; Contextual Usefulness

10.

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:

Loading...

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

11.

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:

Loading...

financial restatements, audit quality, auditor reputation, auditor dismissal