Charles Hsu

Hong Kong University of Science & Technology

Professor

Hong Kong

Hong Kong

SCHOLARLY PAPERS

12

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CITATIONS
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39

Scholarly Papers (12)

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 862 (21,510)
Citation 29

Abstract:

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

Abstract:

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

2.
Downloads 678 ( 30,752)
Citation 2

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 563 (38,880)
Citation 2

Abstract:

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 115 (205,372)
Citation 2

Abstract:

3.
Downloads 399 ( 60,853)
Citation 6

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 399 (60,247)
Citation 6

Abstract:

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

Abstract:

Overconfidence, Management Forecast, Managerial Credibility

4.
Downloads 336 ( 74,196)
Citation 1

Management Forecast Consistency

Journal of Accounting Research, Forthcoming
Number of pages: 45 Posted: 10 Oct 2013 Last Revised: 16 Nov 2013
Gilles Hilary, Charles Hsu and Rencheng Wang
Georgetown University - Department of Accounting and Business Law, Hong Kong University of Science & Technology and University of Melbourne
Downloads 336 (73,653)
Citation 1

Abstract:

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 University of Melbourne

Abstract:

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

5.

The Bright Side of Managerial Over-Optimism

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 50 Posted: 29 Jun 2013 Last Revised: 25 Feb 2017
Georgetown University - Department of Accounting and Business Law, Hong Kong University of Science & Technology, Fordham University and University of Melbourne
Downloads 248 (48,282)

Abstract:

over-optimism, firm performance

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 236 (74,459)

Abstract:

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 162 (155,303)
Citation 1

Abstract:

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

Abstract:

Special Items, Mispricing, Street Earnings, Management Framing

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 143 (172,828)

Abstract:

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

Abstract:

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

9.

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 93 (203,135)

Abstract:

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

10.

Does Accounting Conservatism Mitigate the Shortcomings of CEO Overconfidence?

Accounting Review, Forthcoming
Posted: 15 Feb 2017
Hong Kong University of Science & Technology, Nazarbayev University Graduate School of Business and University of Melbourne

Abstract:

accounting conservatism, overconfidence, performance, real options, exploration

11.

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

Number of pages: 55 Posted: 28 Oct 2016 Last Revised: 29 Jun 2017
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 0 (211,243)

Abstract:

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

12.

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, Hong Kong University of Science & Technology (HKUST), Peking University and Tuck School of Business at Dartmouth
Downloads 0 (70,068)

Abstract:

Competition, Analysts, All-Star, Stock Analysts