Charles Hsu

Hong Kong University of Science & Technology

Professor

Hong Kong

Hong Kong

SCHOLARLY PAPERS

14

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SSRN CITATIONS
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Top 7,305

in Total Papers Citations

59

CROSSREF CITATIONS

83

Scholarly Papers (14)

The Impact of the Sec's Regulation of Non-Gaap Disclosures

Number of pages: 58 Posted: 06 Feb 2004 Last Revised: 16 Sep 2010
Frank Heflin and Charles Hsu
University of Georgia - J.M. Tull School of Accounting and Hong Kong University of Science & Technology
Downloads 906 (25,412)
Citation 23

Abstract:

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Disclosure, regulation, earnings, analysts' forecasts

The Impact of the SEC's Regulation of Non-GAAP Disclosures

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 28 Jul 2008
Frank Heflin and Charles Hsu
University of Georgia - J.M. Tull School of Accounting and Hong Kong University of Science & Technology

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Capital markets, regulation, non-GAAP earnings, disclosure, analysts' forecasts

2.
Downloads 758 ( 33,101)
Citation 41

Analyst Forecast Consistency

Journal of Finance, Forthcoming
Number of pages: 44 Posted: 20 Jan 2012
Gilles Hilary and Charles Hsu
Georgetown University - Department of Accounting and Business Law and Hong Kong University of Science & Technology
Downloads 635 (41,489)
Citation 7

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analyst forecast, consistency, Reg FD

Analyst Forecast Consistency

INSEAD Working Paper No. 2012/08/AC
Number of pages: 46 Posted: 25 Jan 2012
Gilles Hilary and Charles Hsu
Georgetown University - Department of Accounting and Business Law and Hong Kong University of Science & Technology
Downloads 123 (236,722)
Citation 1

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3.

The Bright Side of Managerial Over-Optimism

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 50 Posted: 29 Jun 2013 Last Revised: 30 Jul 2019
Georgetown University - Department of Accounting and Business Law, Hong Kong University of Science & Technology, Fordham University and Singapore Management University - School of Accountancy
Downloads 576 (47,889)
Citation 8

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over-optimism, firm performance

4.

Does Product Market Competition Influence Analyst Coverage and Analyst Career Success?

Tuck School of Business Working Paper No. 2698331
Number of pages: 58 Posted: 06 Dec 2015 Last Revised: 28 May 2017
Charles Hsu, Xi Li, Zhiming Ma and Gordon M. Phillips
Hong Kong University of Science & Technology, University of Arkansas - Department of Finance, Peking University and Dartmouth College - Tuck School of Business
Downloads 528 (53,616)
Citation 2

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Competition, Analysts, All-Star, Stock Analysts

5.
Downloads 444 ( 66,222)
Citation 9

Endogenous Overconfidence in Managerial Forecasts

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 40 Posted: 27 Jan 2011
Gilles Hilary and Charles Hsu
Georgetown University - Department of Accounting and Business Law and Hong Kong University of Science & Technology
Downloads 444 (65,564)
Citation 9

Abstract:

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dynamic overconfidence, management forecasts

Endogenous Overconfidence in Managerial Forecasts

INSEAD Working Paper No. 2011/39/AC
Posted: 25 Mar 2011
Gilles Hilary and Charles Hsu
Georgetown University - Department of Accounting and Business Law and Hong Kong University of Science & Technology

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Overconfidence, Management Forecast, Managerial Credibility

6.

Accounting Conservatism and Street Earnings

Review of Accounting Studies, Forthcoming
Number of pages: 53 Posted: 09 Sep 2014
Frank Heflin, Charles Hsu and Qinglu Jin
University of Georgia - J.M. Tull School of Accounting, Hong Kong University of Science & Technology and Shanghai University of Finance and Economics
Downloads 381 (79,427)
Citation 11

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7.
Downloads 369 ( 82,488)

Management Forecast Consistency

Journal of Accounting Research, Forthcoming
Number of pages: 45 Posted: 10 Oct 2013 Last Revised: 30 Jul 2019
Gilles Hilary, Charles Hsu and Rencheng Wang
Georgetown University - Department of Accounting and Business Law, Hong Kong University of Science & Technology and Singapore Management University - School of Accountancy
Downloads 369 (81,794)
Citation 2

Abstract:

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Management forecast consistency, management forecast accuracy, investor reactions, analyst revisions

Management Forecast Consistency

Journal of Accounting Research, Vol. 52, No. 1, 2014
Posted: 05 Mar 2014
Gilles Hilary, Charles Hsu and Rencheng Wang
Georgetown University - Department of Accounting and Business Law, Hong Kong University of Science & Technology and Singapore Management University - School of Accountancy

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Management forecast consistency, management forecast accuracy, investor reactions, analyst revisions

8.

Does Voluntary Balance Sheet Disclosure Mitigate Post-Earnings-Announcement Drift?

Number of pages: 53 Posted: 28 Oct 2016 Last Revised: 02 Jun 2019
Charles Hsu, Qinglu Jin, Zhiming Ma and Jing Zhou
Hong Kong University of Science & Technology, Shanghai University of Finance and Economics, Peking University and Shanghai University of Finance and Economics - School of Accountancy
Downloads 204 (153,620)

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Balance Sheet, Post-earnings-announcement Drift, Voluntary Disclosure, Total Assets, Total Equity

The Market Pricing of Special Items that are Included Versus Excluded From 'Street' Earnings

Number of pages: 49 Posted: 12 Oct 2010
Charles Hsu and William Kross
Hong Kong University of Science & Technology and State University of New York (SUNY) at Buffalo - Department of Accounting
Downloads 185 (168,875)
Citation 1

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Special Items, Mispricing, Street Earnings, Management Framing

The Market Pricing of Special Items that are Included Versus Excluded from 'Street' Earnings

Contemporary Accounting Research, Forthcoming
Posted: 20 Oct 2010
Charles Hsu and William Kross
Hong Kong University of Science & Technology and State University of New York (SUNY) at Buffalo - Department of Accounting

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Special Items, Mispricing, Street Earnings, Management Framing

10.
Downloads 152 (199,236)

Analyst Forecasts: It Pays to Be Off!

Journal of Investment Management, Forthcoming, INSEAD Working Paper No. 2013/92/AC
Number of pages: 27 Posted: 28 Aug 2013
Gilles Hilary and Charles Hsu
Georgetown University - Department of Accounting and Business Law and Hong Kong University of Science & Technology
Downloads 152 (199,596)

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Analyst Forecasts: It Pays to Be Off!

Journal of Investment Management (JOIM), Fourth Quarter 2013
Posted: 15 Nov 2014
Gilles Hilary and Charles Hsu
Georgetown University - Department of Accounting and Business Law and Hong Kong University of Science & Technology

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Financial analysts, forecast consistency, lowballing, career outcome, sophisticated investors

11.

The Efficiency of Earnings Forecast Pricing

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 42 Posted: 31 Aug 2013
Charles Hsu and Qinglu Jin
Hong Kong University of Science & Technology and Shanghai University of Finance and Economics
Downloads 138 (215,571)

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Analyst forecast, Post-forecast revision drift, Market efficiency, Transaction costs

12.

Non-GAAP Earnings and Stock Price Crash Risk

Number of pages: 51 Posted: 25 Sep 2019 Last Revised: 26 Nov 2019
Hong Kong University of Science & Technology, Singapore Management University - School of Accountancy and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 128 (231,537)

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Non-GAAP earnings, Stock price crash risk, Disclosure, Regulation

13.

The Effect of Stock Liquidity on Corporate Risk-Taking

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 41 Posted: 29 Aug 2018
Hong Kong University of Science & Technology, Peking University, Peking University - Guanghua School of Management and School of Economics and Management, Wuhan University
Downloads 70 (339,152)

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Stock Liquidity, Risk-Taking, Cost of Capital, Pay-for-Performance Sensitivity, Split Share Structure Reform

14.

Does Accounting Conservatism Mitigate the Shortcomings of CEO Overconfidence?

Accounting Review, Forthcoming
Posted: 15 Feb 2017
Hong Kong University of Science & Technology, Shanghai University of Finance and Economics and Singapore Management University - School of Accountancy

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accounting conservatism, overconfidence, performance, real options, exploration