Baohua Xin

University of Toronto - Rotman School of Management

105 St. George Street

Toronto, Ontario M5S 3E6 M5S1S4

Canada

SCHOLARLY PAPERS

16

DOWNLOADS
Rank 24,628

SSRN RANKINGS

Top 24,628

in Total Papers Downloads

4,298

TOTAL CITATIONS
Rank 16,578

SSRN RANKINGS

Top 16,578

in Total Papers Citations

38

Scholarly Papers (16)

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
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 967 (49,110)
Citation 7

Abstract:

Loading...

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
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 101 (547,926)
Citation 1

Abstract:

Loading...

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
University of Minnesota - Twin Cities - Carlson School of Management, University of Texas at Arlington and University of Toronto - Rotman School of Management
Downloads 603 (93,038)
Citation 10

Abstract:

Loading...

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 562 (101,726)
Citation 6

Abstract:

Loading...

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 423 (143,298)
Citation 3

Abstract:

Loading...

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 University of Hong Kong - School of Business
Downloads 359 (172,344)
Citation 8

Abstract:

Loading...

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 College of Business and Economics and University of Toronto - Rotman School of Management
Downloads 294 (213,567)

Abstract:

Loading...

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 270 (233,070)
Citation 1

Abstract:

Loading...

Market efficiency, Drift, Computational model

8.

Mandatory Environmental Disclosure and Public Avoidance Behavior

HKU Jockey Club Enterprise Sustainability Global Research Institute - Archive, Kilts Center at Chicago Booth Marketing Data Center Paper
Number of pages: 64 Posted: 03 Apr 2024 Last Revised: 06 Nov 2024
Yile (Anson) Jiang and Baohua Xin
HKU Business School, The University of Hong Kong and University of Toronto - Rotman School of Management
Downloads 206 (303,455)

Abstract:

Loading...

Mandatory Environmental Disclosure, Reporting Regulation, Real Effects, Pollution Information, Consumer Behavior, Avoidance Behavior, Fracking

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 154 (392,954)

Abstract:

Loading...

Insider Trading; Securities and Exchange Commission Enforcement; Deterrence

10.
Downloads 152 (397,326)
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
University of California, Irvine - Accounting Area, Emory University - Department of Accounting and University of Toronto - Rotman School of Management
Downloads 152 (397,539)
Citation 1

Abstract:

Loading...

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

Do Verified Earnings Reports Increase Investment?

Contemporary Accounting Research, Forthcoming
Posted: 11 Dec 2020
University of California, Irvine - Accounting Area, Emory University - Department of Accounting and University of Toronto - Rotman School of Management

Abstract:

Loading...

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

11.

Does Financial Information Presentation Format Matter? Evidence from Chinese Firms’ Reporting of Research and Development Expense

Review of Accounting Studies, forthcoming
Number of pages: 60 Posted: 16 Apr 2024 Last Revised: 26 Nov 2024
Rotman School of Management, University of Toronto, China Agricultural University - College of Economics and Management, University of Toronto - Rotman School of Management and University of International Business and Economics
Downloads 133 (444,503)

Abstract:

Loading...

Research and Development Expense, Presentation Format, Earnings Management, Capital Market Response, Real Effects

12.

Human Economic Choice as Costly Information Processing

Journal of Economic Behavior and Organization, Vol. 94, 2013
Number of pages: 43 Posted: 16 Feb 2018
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 74 (654,076)
Citation 1

Abstract:

Loading...

Experimental Economics, Neuroeconomics, Economic Choices

13.

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

Auditing: A Journal of Practice & Theory, 2020
Posted: 12 Jun 2020
University of Toronto - Rotman School of Management, Florida Atlantic University, University of Toronto - Rotman School of Management and Dalhousie University

Abstract:

Loading...

crash risk, audit office, auditor incentives, auditor competency

14.

The Effect of Annual Report Readability on Cost of Debt

2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Posted: 15 Dec 2014
Florida Atlantic University, University of Lethbridge, University of Toronto - Rotman School of Management and Dalhousie University

Abstract:

Loading...

debt contracting, loan syndication, financial statement readability

15.

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
Florida Atlantic University, University of Lethbridge, University of Toronto - Rotman School of Management and Dalhousie University

Abstract:

Loading...

debt contracting, loan syndication, financial statement comparability

16.

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

Abstract:

Loading...

Crash Risk, Accounting Conservatism, Sarbanes-Oxley Act

Other Papers (2)

Total Downloads: 235
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
University of Minnesota - Twin Cities - Carlson School of Management, University of Texas at Arlington and University of Toronto - Rotman School of Management
Downloads 138

Abstract:

Loading...

2.

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

Number of pages: 58 Posted: 22 Dec 2011
Chapman University (Deceased), University of California, Irvine - Accounting Area, University of Toronto - Rotman School of Management and Emory University - Department of Accounting
Downloads 97

Abstract:

Loading...

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