Baohua Xin

University of Toronto - Rotman School of Management

105 St. George Street

Toronto, Ontario M5S 3E6 M5S1S4

Canada

  • University of Toronto - Rotman School of Management

SCHOLARLY PAPERS

14

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3,494

SSRN CITATIONS
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Top 17,932

in Total Papers Citations

58

CROSSREF CITATIONS

12

Scholarly Papers (14)

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1.

Accounting Conservatism and Performance Covenants: A Signaling Approach

Downloads 1,017 (38,701)
Citation 10

Accounting Conservatism and Performance Covenants: A Signaling Approach

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 54 Posted: 29 Aug 2009 Last Revised: 09 Aug 2014
Jeffrey L. Callen, Feng Chen, Yiwei Dou and Baohua Xin
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management, New York University (NYU) - Department of Accounting and University of Toronto - Rotman School of Management
Downloads 939 (42,692)
Citation 7

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Information asymmetry; accounting conservatism; performance covenants; signaling; wealth appropriation

Accounting Conservatism and Performance Covenants: A Signaling Approach

Contemporary Accounting Research (2016) 33 (3): 961-988, Rotman School of Management Working Paper No. 1538660
Number of pages: 49 Posted: 08 Jul 2015 Last Revised: 06 Feb 2018
Jeffrey L. Callen, Feng Chen, Yiwei Dou and Baohua Xin
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management, New York University (NYU) - Department of Accounting and University of Toronto - Rotman School of Management
Downloads 78 (530,292)
Citation 1

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Accounting Conservatism, Performance Covenants, Signaling, Wealth Appropriation

2.

Timeliness of Analysts’ Forecasts: The Information Content of Delayed Forecasts

Contemporary Accounting Research, Vol. 31, No. 1, 2014
Number of pages: 57 Posted: 17 Jan 2004 Last Revised: 06 Feb 2018
Pervin K. Shroff, Ramgopal Venkataraman and Baohua Xin
University of Minnesota - Twin Cities - Carlson School of Management, University of Texas at Arlington and University of Toronto - Rotman School of Management
Downloads 567 (83,946)
Citation 10

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3.

Earnings Forecast, Earnings Management, and Asymmetric Price Response

AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 48 Posted: 16 Sep 2007
Baohua Xin
University of Toronto - Rotman School of Management
Downloads 492 (100,047)
Citation 6

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Earnings Management, Asymmetric Price Reponse

4.

The Effect of Financial Reporting Quality on Corporate Investment Efficiency: Evidence from the Adoption of SFAS No. 123R

Forthcoming in Management Science
Number of pages: 47 Posted: 04 Jan 2011 Last Revised: 02 Feb 2018
Yiwei Dou, M.H. Franco Wong and Baohua Xin
New York University (NYU) - Department of Accounting, University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 349 (148,469)
Citation 3

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Recognition; Disclosure; Reliability; Financial reporting quality; Corporate investment; Accounting regulation; Employee stock options

5.

The Value of Mandatory Certification: A Real Effects Perspective

Journal of Accounting Research, Forthcoming , Rotman School of Management Working Paper No. 4168096
Number of pages: 65 Posted: 27 Jul 2022
Xu Jiang, Baohua Xin and Yan Xiong
Duke University, University of Toronto - Rotman School of Management and The Hong Kong University of Science and Technology
Downloads 271 (193,521)
Citation 6

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Certification, disclosure, real effects, disclosure regulation, audit regulation, ESG disclosure

6.

Real Effects of Uniformity in Accounting Measurement: A Common Understanding

Number of pages: 40 Posted: 17 Jan 2012 Last Revised: 18 May 2017
Timothy W. Shields and Baohua Xin
Chapman University - The George L. Argyros School of Business & Economics and University of Toronto - Rotman School of Management
Downloads 266 (197,164)

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information asymmetry, experiment, strategic uncertainty, higher-order beliefs, iterative reasoning

7.

Market Efficiencies and Drift: A Computational Model

The Accounting Review 84 (6), 2009: 1805-1831
Number of pages: 51 Posted: 23 Mar 2006 Last Revised: 05 Feb 2018
John W. Dickhaut and Baohua Xin
Chapman University (Deceased) and University of Toronto - Rotman School of Management
Downloads 258 (203,273)
Citation 1

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Market efficiency, Drift, Computational model

8.

Do Verified Earnings Reports Increase Investment?

Downloads 121 (391,837)
Citation 1

Do Verified Earnings Reports Increase Investment?

Contemporary Accounting Research, Forthcoming
Number of pages: 45 Posted: 02 Jun 2014 Last Revised: 10 Aug 2020
Radhika Lunawat, Gregory B. Waymire and Baohua Xin
University of California, Irvine - Accounting Area, Emory University - Department of Accounting and University of Toronto - Rotman School of Management
Downloads 121 (393,508)
Citation 1

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Earnings Reports, Cheap Talk, Information Verification, Multi-Period Investment Game

Do Verified Earnings Reports Increase Investment?

Contemporary Accounting Research, Forthcoming
Posted: 11 Dec 2020
Radhika Lunawat, Gregory B. Waymire and Baohua Xin
University of California, Irvine - Accounting Area, Emory University - Department of Accounting and University of Toronto - Rotman School of Management

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Earnings Reports, Cheap Talk, Information Verification, Multi-Period Investment Game

9.

Insider Trading: Does Being a Neighbor of the SEC Matter?

Managerial and Decision Economics (2017) 38:144-165
Number of pages: 46 Posted: 16 Feb 2018
Xuesong Hu, Xin Wang and Baohua Xin
University of Oregon - Department of Accounting, The University of Hong Kong and University of Toronto - Rotman School of Management
Downloads 93 (474,399)

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Insider Trading; Securities and Exchange Commission Enforcement; Deterrence

10.

Human Economic Choice as Costly Information Processing

Journal of Economic Behavior and Organization, Vol. 94, 2013
Number of pages: 43 Posted: 16 Feb 2018
John W. Dickhaut, Vernon L. Smith, Baohua Xin and Aldo Rustichini
Chapman University (Deceased), Chapman University - Economic Science Institute, University of Toronto - Rotman School of Management and University of Minnesota - Twin Cities - Department of Economics
Downloads 60 (602,836)
Citation 1

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Experimental Economics, Neuroeconomics, Economic Choices

11.

Capital Market Consequences of Audit Office Size: Evidence from Stock Price Crash Risk

Auditing: A Journal of Practice & Theory, 2020
Posted: 12 Jun 2020
Jeffrey L. Callen, Xiaohua Fang, Baohua Xin and Wenjun Zhang
University of Toronto - Rotman School of Management, Florida Atlantic University, University of Toronto - Rotman School of Management and Dalhousie University

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crash risk, audit office, auditor incentives, auditor competency

12.

The Effect of Annual Report Readability on Cost of Debt

2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Posted: 15 Dec 2014
Xiaohua Fang, Yutao Li, Baohua Xin and Wenjun Zhang
Florida Atlantic University, University of Lethbridge, University of Toronto - Rotman School of Management and Dalhousie University

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debt contracting, loan syndication, financial statement readability

13.

Financial Statement Comparability and Debt Contracting: Evidence from the Syndicated Loan Market

Accounting Horizons, Vol. 30, No. 2, 2016
Posted: 31 Aug 2012 Last Revised: 07 Feb 2018
Xiaohua Fang, Yutao Li, Baohua Xin and Wenjun Zhang
Florida Atlantic University, University of Lethbridge, University of Toronto - Rotman School of Management and Dalhousie University

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debt contracting, loan syndication, financial statement comparability

14.

Accounting Conservatism, the Sarbanes‐Oxley Act, and Crash Risk

CAAA Annual Conference 2010
Posted: 07 Jan 2010
Xiaohua Fang, Yanju Liu and Baohua Xin
Florida Atlantic University, University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management

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Crash Risk, Accounting Conservatism, Sarbanes-Oxley Act

Other Papers (2)

Total Downloads: 213
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1.

Timeliness of Analysts' Forecasts: the Informational Role of Follower Analysts

AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
Number of pages: 42 Posted: 02 Oct 2005
Pervin K. Shroff, Ramgopal Venkataraman and Baohua Xin
University of Minnesota - Twin Cities - Carlson School of Management, University of Texas at Arlington and University of Toronto - Rotman School of Management
Downloads 124

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2.

Language, Deception, and Social Loss in an Investment/Trust Game

Number of pages: 58 Posted: 22 Dec 2011
John W. Dickhaut, Radhika Lunawat, Baohua Xin and Gregory B. Waymire
Chapman University (Deceased), University of California, Irvine - Accounting Area, University of Toronto - Rotman School of Management and Emory University - Department of Accounting
Downloads 89

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Breach of contract, deception, disclosure information manipulation, trust game