Hai Lu

Singapore Management University

Visiting Professor of Accounting

60 Stamford Road

Singapore 178900

Singapore

University of Toronto - Rotman School of Management

Professor of Accounting

105 St. George Street

Toronto, Ontario M5S 3E6

Canada

SCHOLARLY PAPERS

19

DOWNLOADS
Rank 2,911

SSRN RANKINGS

Top 2,911

in Total Papers Downloads

10,183

CITATIONS
Rank 7,510

SSRN RANKINGS

Top 7,510

in Total Papers Citations

63

Scholarly Papers (19)

1.

The Wealth Change and Redistribution Effects of Sarbanes-Oxley Internal Control Disclosures

Number of pages: 36 Posted: 25 Apr 2005
Tulane University - A.B. Freeman School of Business, University of Toronto - Rotman School of Management and Singapore Management University
Downloads 1,609 (7,055)
Citation 19

Abstract:

Internal Control, Sarbanes-Oxley Act, trading volume, corporate disclosure

2.
Downloads 1,521 ( 8,666)
Citation 3

Do Short Sellers Front-Run Insider Sales?

MIT Sloan Research Paper No. 4706-08
Number of pages: 47 Posted: 05 Jun 2008 Last Revised: 13 Jan 2016
Mozaffar Khan and Hai Lu
University of Minnesota - Twin Cities - Carlson School of Management and Singapore Management University
Downloads 1,326 (10,631)
Citation 3

Abstract:

Short Selling, Insider Sales, Front Running, Information Leakage

Do Short Sellers Front-Run Insider Sales?

Accounting Review, 2013, Rotman School of Management Working Paper No. 2226710
Number of pages: 47 Posted: 02 Mar 2013
Mozaffar Khan and Hai Lu
University of Minnesota - Twin Cities - Carlson School of Management and Singapore Management University
Downloads 195 (126,716)
Citation 3

Abstract:

Short Selling, Insider Sales, Front Running, Information Leakage

Accounting Quality, Stock Price Delay and Future Stock Returns

Number of pages: 50 Posted: 11 Jun 2009 Last Revised: 13 Jan 2016
University of Toronto - Rotman School of Management, University of Minnesota - Twin Cities - Carlson School of Management and Singapore Management University
Downloads 1,196 (12,509)
Citation 8

Abstract:

Accounting Quality, Market Frictions, Stock Price Delay, Expected Returns

Accounting Quality, Stock Price Delay and Future Stock Returns

Contemporary Accounting Research, Forthcoming
Posted: 25 Nov 2011 Last Revised: 13 Jan 2016
University of Toronto - Rotman School of Management, University of Minnesota - Twin Cities - Carlson School of Management and Singapore Management University

Abstract:

Accounting Quality, Stock Price Delay, Stock Returns, Asset Pricing

The Benefits of Specific Risk-Factor Disclosures

Rotman School of Management Working Paper No. 2457045, Singapore Management University School of Accountancy Research Paper No. 2015-35
Number of pages: 58 Posted: 22 Jun 2014 Last Revised: 26 Feb 2016
University of Toronto - Rotman School of Management, Northwestern University - Kellogg School of Management and Singapore Management University
Downloads 674 (29,372)

Abstract:

Risk-Factor Disclosure, Specificity, Market Reactions, Trading Volume Reactions, Analyst Risk Assessments, Scenario Analysis

The Benefits of Specific Risk-Factor Disclosures

Review of Accounting Studies, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2016-49
Number of pages: 60 Posted: 19 Mar 2016 Last Revised: 07 Dec 2016
University of Toronto - Rotman School of Management, Northwestern University - Kellogg School of Management and Singapore Management University
Downloads 335 (71,309)

Abstract:

Risk-Factor Disclosure, Specificity, Market Reactions, Trading Volume Reactions, Analyst Risk Assessments, Scenario Analysis

5.

Direct and Indirect Effects of Internal Control Weaknesses on Accrual Quality: Evidence from a Unique Canadian Regulatory Setting

Contemporary Accounting Research, Forthcoming
Number of pages: 53 Posted: 08 Apr 2009 Last Revised: 13 Jan 2016
Singapore Management University, University of Toronto - Rotman School of Management and Queen's University - Smith School of Business
Downloads 819 (19,442)
Citation 5

Abstract:

Sarbanes-Oxley, Internal control, Accrual quality, Material weakness

6.

Do Earnings Explain the January Effect?

Number of pages: 29 Posted: 21 Dec 2003
Qingzhong Ma and Hai Lu
University of Southern California - Marshall School of Business and Singapore Management University
Downloads 496 (43,264)
Citation 1

Abstract:

January effect, return anomaly, seasonality, earnings

7.

Investor Sentiment, Disagreement, and Breadth-Return Relationship

Management Science, 2013, 59(5), 1076-1091
Number of pages: 58 Posted: 22 Jan 2011 Last Revised: 06 Jun 2013
Ling Cen, Hai Lu and Liyan Yang
University of Toronto - Rotman School of Management, Singapore Management University and University of Toronto - Rotman School of Management
Downloads 441 (39,966)
Citation 1

Abstract:

investor sentiment, disagreement, breadth of ownership, cross-sectional stock returns

8.

Information Diffusion and the Boundary of Market Efficiency: Empirical Evidence from Earnings Announcements

AAA 2005 FARS Meeting Paper
Number of pages: 60 Posted: 14 Sep 2004
Hai Lu
Singapore Management University
Downloads 353 (65,253)
Citation 3

Abstract:

Information diffusion, market efficiency, earnings announcement

9.

Price Shocks, News Disclosures, and Asymmetric Drifts

Accounting Review, Vol. 89, No. 5, 2014
Number of pages: 52 Posted: 08 Aug 2009 Last Revised: 13 Jan 2016
Singapore Management University, University of Toronto - Joseph L. Rotman School of Management and Iowa State University
Downloads 352 (56,412)

Abstract:

Price shocks, disclosures, disagreement, drift, stock return

Wealth Transfer Effects of Analysts' Misleading Behavior

Journal of Accounting Research, Forthcoming
Number of pages: 48 Posted: 08 May 2006
Tulane University - A.B. Freeman School of Business, Singapore Management University and London Business School
Downloads 322 (74,664)
Citation 13

Abstract:

Global Settlement, Security Analysts, Conflicts of Interest, Institutional Holdings

Wealth Transfer Effects of Analysts' Misleading Behavior

Journal of Accounting Research, Vol. 45, No. 1, pp. 71-110, March 2007
Number of pages: 40 Posted: 11 Dec 2007
Tulane University - A.B. Freeman School of Business, Singapore Management University and London Business School
Downloads 12 (499,541)
Citation 13

Abstract:

11.

Rational Information Leakage

Management Science, 2014, 60(11): 2762-2775
Number of pages: 34 Posted: 25 Aug 2011 Last Revised: 26 Feb 2016
University of Michigan at Ann Arbor - Accounting, Singapore Management University and University of Toronto - Rotman School of Management
Downloads 289 (65,253)
Citation 2

Abstract:

Information leakage, insider trading, securities regulations

12.

Conflict-of-Interest Reforms and Investment Bank Analysts’ Research Biases

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 49 Posted: 06 Aug 2010
City University of Hong Kong - Department of Accountancy, Singapore Management University and University of Toronto - Rotman School of Management
Downloads 266 (86,497)
Citation 1

Abstract:

Analysts, Regulation, Conflict-of-interest, Global Settlement, Investment bank, Analyst bias

13.

Brokerage Industry Self-Regulation: The Case of Analysts' Background Disclosures

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper , Contemporary Accounting Research, Forthcoming
Number of pages: 53 Posted: 15 Sep 2006 Last Revised: 13 Jan 2016
Temple University - Department of Accounting, Arizona State University (ASU) and Singapore Management University
Downloads 238 (96,784)

Abstract:

analysts, earnings forecasts, professionalism, self-regulation

14.

Timing of CEO Stock Option Grants and Corporate Disclosures: New Evidence from the Post-SOX and Post-Backdating-Scandal Era

Number of pages: 40 Posted: 29 Aug 2009 Last Revised: 13 Jan 2016
Wenli Huang and Hai Lu
Hong Kong Polytechnic University and Singapore Management University
Downloads 196 (114,011)
Citation 2

Abstract:

Backdating, Disclosures, Regulations, Sarbanes-Oxley Act, Stock Options, Timing

15.

Is Sin Always a Sin? The Interaction Effect of Social Norms and Financial Incentives on Market Participants’ Behavior

Accounting, Organizations and Society, Forthcoming, Rotman School of Management Working Paper No. 2419667, Singapore Management University School of Accountancy Research Paper No. 2015-21
Number of pages: 53 Posted: 04 Apr 2014
Singapore Management University - School of Accountancy, Singapore Management University and McMaster University - DeGroote School of Business
Downloads 158 (120,572)
Citation 1

Abstract:

Social norms, financial incentives, sin stocks

16.

Conflict-of-Interest Reforms and Brain Drain in Investment Banks

Number of pages: 44 Posted: 21 Sep 2010
City University of Hong Kong - Department of Accountancy, Singapore Management University and University of Toronto - Rotman School of Management
Downloads 132 (163,139)
Citation 4

Abstract:

Securities analysts, Analyst turnover, Brain Drain, Conflict of interest regulations, Global Settlement, Sarbanes-Oxley Act, Government policy and regulation, Investment banks

17.

Option Backdating Announcements and Information Advantage of Institutional Investors

Rotman School of Management Working Paper No. 2513688
Number of pages: 44 Posted: 23 Oct 2014 Last Revised: 26 Mar 2016
Wenli Huang, Hai Lu and Xiaolu Wang
Hong Kong Polytechnic University, Singapore Management University and Iowa State University
Downloads 80 (189,292)

Abstract:

Information advantage, fund-firm pair, institutional investors, option backdating, earnings announcements

18.

Market Failure and Reemergence: A Study of Chinese Firms Listed in the US

Singapore Management University School of Accountancy Research Paper No. 2017-57
Number of pages: 55 Posted: 30 Sep 2016
University of Southern California - Leventhal School of Accounting, Singapore Management University and Peking University - Guanghua School of Management
Downloads 0 (274,948)

Abstract:

Chinese Firms, IPOs, Frauds, Lemons market, Information Asymmetry

The Agency Problem, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs

Contemporary Accounting Research, 29(1) (Spring 2012): 252-282
Posted: 09 Mar 2011 Last Revised: 13 Jan 2016
University of Illinois at Urbana-Champaign - Department of Accountancy, Singapore Management University and University of Illinois at Urbana-Champaign - Department of Accountancy

Abstract:

SG&A Cost behavior, cost asymmetry, cost stickiness, agency problem, empire building, downsizing, corporate governance

The Agency Problem, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs

AAA 2009 Management Accounting Section (MAS) Meeting Paper
Posted: 07 Aug 2008 Last Revised: 13 Jan 2016
University of Illinois at Urbana-Champaign - Department of Accountancy, Singapore Management University and University of Illinois at Urbana-Champaign - Department of Accountancy

Abstract:

SG&A Cost behavior, cost asymmetry, cost stickiness, agency problem, empire building, downsizing, corporate governance