Guojin Gong

Penn State University - Smeal College of Business

Assistant Professor

University Park, PA 16802

United States

SCHOLARLY PAPERS

15

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Scholarly Papers (15)

Earnings Management and Firm Performance Following Open-Market Repurchases

Number of pages: 59 Posted: 10 Nov 2006
Guojin Gong, Henock Louis and Amy X. Sun
Penn State University - Smeal College of Business, Pennsylvania State University - Smeal College of Business and University of Houston
Downloads 1,640 (9,897)
Citation 22

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Share repurchase, Earnings management, Operating performance, Stock performance

Earnings Management and Firm Performance Following Open-Market Repurchases

Journal of Finance, Forthcoming
Posted: 14 Feb 2007
Guojin Gong, Henock Louis and Amy X. Sun
Penn State University - Smeal College of Business, Pennsylvania State University - Smeal College of Business and University of Houston

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Share repurchase, Earnings management, Operating performance, Stock performance

2.

Corporate Governance and Backdating of Executive Stock Options

Contemporary Accounting Research, Forthcoming
Number of pages: 53 Posted: 05 Oct 2006 Last Revised: 18 Dec 2011
Daniel W. Collins, Guojin Gong and Haidan Li
University of Iowa - Department of Accounting, Penn State University - Smeal College of Business and Santa Clara University - Leavey School of Business
Downloads 1,556 (10,995)
Citation 10

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Corporate governance, Executive stock option compensation, Backdating

3.

Inside Debt and the Design of Corporate Debt Contracts

Management Science, May 2014, 60 (5), 1260-1280.
Number of pages: 37 Posted: 26 Oct 2010 Last Revised: 12 Feb 2015
Rutgers, The State University of New Jersey - Accounting & Information Systems, University of Minnesota - Twin Cities - Department of Accounting and Penn State University - Smeal College of Business
Downloads 1,351 (13,737)
Citation 3

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Executive Compensation, Inside Debt, Corporate Debt Contracts

4.

The Effect of the Sarbanes-Oxley Act on the Timing Manipulation of CEO Stock Option Awards

Number of pages: 39 Posted: 21 Nov 2005
Daniel W. Collins, Guojin Gong and Haidan Li
University of Iowa - Department of Accounting, Penn State University - Smeal College of Business and Santa Clara University - Leavey School of Business
Downloads 1,158 (17,402)
Citation 16

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Executive stock option awards, Sarbanes-Oxley Act, Timing manipulation

5.

SOX-Mandated Internal Control Deficiency Disclosure under Section 302 and Earnings Quality: Evidence from Cross-Listed Firms

Number of pages: 63 Posted: 14 Nov 2007 Last Revised: 16 Mar 2009
Guojin Gong, Bin Ke and Yong Yu
Penn State University - Smeal College of Business, National University of Singapore and University of Texas at Austin
Downloads 765 (31,667)
Citation 2

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Cross listing, Internal control, Sarbanes-Oxley, Disclosure

The Association Between Management Earnings Forecast Errors and Accruals

Number of pages: 52 Posted: 13 Oct 2008
Guojin Gong, Laura Yue Li and Hong Xie
Penn State University - Smeal College of Business, University of Illinois at Urbana-Champaign and University of Kentucky - Von Allmen School of Accountancy
Downloads 603 (43,041)
Citation 13

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voluntary disclosure, management earnings forecasts, mandatory disclosure, accruals

The Association Between Management Earnings Forecast Errors and Accruals

Accounting Review, Forthcoming
Posted: 22 Oct 2008
Guojin Gong, Laura Yue Li and Hong Xie
Penn State University - Smeal College of Business, University of Illinois at Urbana-Champaign and University of Kentucky - Von Allmen School of Accountancy

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voluntary disclosure, management earnings forecasts, mandatory disclosure, accruals

7.

The Timing of CEO Stock Option Grants: Scheduled Versus Unscheduled Awards

Number of pages: 42 Posted: 07 Apr 2005
Daniel W. Collins, Guojin Gong and Haidan Li
University of Iowa - Department of Accounting, Penn State University - Smeal College of Business and Santa Clara University - Leavey School of Business
Downloads 563 (47,720)
Citation 7

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CEO stock option awards, CEO influence, corporate governance

Relative Performance Evaluation and Related Peer Groups in Executive Compensation Contracts

Number of pages: 57 Posted: 06 Jun 2010 Last Revised: 08 Jun 2010
Guojin Gong, Laura Yue Li and Jae Yong Shin
Penn State University - Smeal College of Business, University of Illinois at Urbana-Champaign and Seoul National University - College of Business Administration
Downloads 531 (50,858)
Citation 21

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executive compensation, relative performance evaluation, peer group, SEC regulation

Relative Performance Evaluation and Related Peer Groups in Executive Compensation Contracts

Accounting Review, Forthcoming
Posted: 03 Nov 2010
Guojin Gong, Laura Yue Li and Jae Yong Shin
Penn State University - Smeal College of Business, University of Illinois at Urbana-Champaign and Seoul National University - College of Business Administration

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executive compensation, relative performance evaluation, peer group, SEC regulation

Earnings Management, Lawsuits, and Stock-for-Stock Acquirers' Market Performance

Number of pages: 47 Posted: 18 Jan 2008 Last Revised: 14 Apr 2008
Guojin Gong, Henock Louis and Amy X. Sun
Penn State University - Smeal College of Business, Pennsylvania State University - Smeal College of Business and University of Houston
Downloads 458 (61,235)
Citation 4

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Stock-for-stock merger, earnings management, lawsuit, market efficiency

Earnings Management, Lawsuits, and Stock-for-Stock Acquirers' Market Performance

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 15 Feb 2008 Last Revised: 20 Apr 2008
Guojin Gong, Henock Louis and Amy X. Sun
Penn State University - Smeal College of Business, Pennsylvania State University - Smeal College of Business and University of Houston

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Stock-for-stock merger, earnings management, lawsuit, market efficiency

10.

Serial Correlation in Management Earnings Forecast Errors

Journal of Accounting Research, Forthcoming
Number of pages: 60 Posted: 05 Jan 2011
Penn State University - Smeal College of Business, University of Illinois at Urbana-Champaign and San Diego State University - Accountancy
Downloads 432 (66,394)
Citation 1

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voluntary disclosure, management earnings forecasts, serial correlation

11.

Home Country Investor Protection, Ownership Structure and Cross-listed Firms’ Compliance with SOX-mandated Internal Control Deficiency Disclosures

Contemporary Accounting Research, Forthcoming
Number of pages: 59 Posted: 12 Jun 2010 Last Revised: 21 Feb 2013
Guojin Gong, Bin Ke and Yong Yu
Penn State University - Smeal College of Business, National University of Singapore and University of Texas at Austin
Downloads 368 (80,246)
Citation 1

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Cross-Listed Firms, Sarbanes-Oxley Act, Internal Control Deficiency Disclosure, Earnings Response Coefficient, SEC Deregistration

12.

Do Financial Market Developments Influence Accounting Practices? Credit Default Swaps and Borrowers’ Asymmetric Loss Recognition Timeliness

Number of pages: 40 Posted: 02 Nov 2009 Last Revised: 07 Nov 2010
Penn State University - Smeal College of Business, Washington University in Saint Louis - Olin School of Business and Boston College
Downloads 177 (169,844)
Citation 1

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credit default swaps, timely loss recognition, conservatism, economic crisis, financial market developments, lender monitoring

13.

Earnings Non-Synchronicity and Voluntary Disclosure

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper, Contemporary Accounting Research, Forthcoming
Number of pages: 60 Posted: 01 Sep 2009 Last Revised: 14 Sep 2012
Guojin Gong, Laura Yue Li and Ling Zhou
Penn State University - Smeal College of Business, University of Illinois at Urbana-Champaign and University of New Mexico
Downloads 130 (219,501)
Citation 2

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earnings non-synchronicity, voluntary disclosure, management earnings forecasts

14.

The Effect of Disclosure and Prices on Uninformed Traders' Beliefs and Trading: An Experimental Study on Public Forecasts

Number of pages: 40 Posted: 22 Jun 2017
Guojin Gong, Hong Qu and Ian Tarrant
Penn State University - Smeal College of Business, Kennesaw State University - Michael J. Coles College of Business and Pennsylvania State University
Downloads 58 (362,921)

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Public Forecast, Information Aggregation, Information Asymmetry, Price Efficiency, Moderated Confidence, Investor Welfare, Experimental Market

15.

Relative Performance Evaluation and the Timing of Earnings Release

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 25 Mar 2019
Guojin Gong, Laura Yue Li and Huifang Yin
Penn State University - Smeal College of Business, University of Illinois at Urbana-Champaign and Shanghai University of Finance and Economics

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Relative performance evaluation, Accounting-based performance target, Earnings release timing, Earnings management