Steve Lin

University of Memphis

Memphis, TN 38152

Memphis, TN usa 38152-3370

United States

  • University of Memphis

SCHOLARLY PAPERS

15

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6,104

SSRN CITATIONS
Rank 14,547

SSRN RANKINGS

Top 14,547

in Total Papers Citations

77

CROSSREF CITATIONS

28

Scholarly Papers (15)

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1.

The European-U.S. 'GAAP Gap': IFRS to U.S. GAAP Form 20-F Reconciliations

Number of pages: 43 Posted: 25 Apr 2007 Last Revised: 14 Nov 2008
Elaine Henry, Steve Lin and Ya-Wen Yang
Stevens Institute of Technology - School of Business, University of Memphis and Wake Forest University - Schools of Business
Downloads 1,579 (22,929)
Citation 4

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Convergence, 20-F Reconciliations, IFRS, Accounting Standards

2.

Shareholder Wealth Effects of CEO Departures: Evidence from the UK

University of Bristol Working Paper No. 00/497
Number of pages: 47 Posted: 04 May 2001
Elisabeth Dedman and Steve Lin
Business School and University of Memphis
Downloads 655 (78,467)
Citation 4

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Corporate governance, managerial departure, board structure

3.

Earnings Management Using Discontinued Operations

Number of pages: 43 Posted: 27 Aug 2008 Last Revised: 12 Jun 2012
Abhijit Barua, Steve Lin and Andrew M. Sbaraglia
Florida International University - School of Accounting, University of Memphis and Florida International University
Downloads 560 (95,598)
Citation 58

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Classification shiftin, discontinued operatons

4.

Relative Effects of IFRS Adoption and IFRS Convergence on Financial Statement Comparability

Number of pages: 54 Posted: 21 Apr 2017 Last Revised: 02 May 2017
Steve Lin, William Riccardi and Changjiang (John) Wang
University of Memphis, University at Albany - SUNY and University of Cincinnati - Department of Accounting
Downloads 497 (110,776)
Citation 14

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IFRS Adoption; Convergence; Comparability

5.

Challenges and Opportunities in Cross-Country Accounting Research

Number of pages: 31 Posted: 30 May 2012
Elizabeth A. Gordon, Adam J. Greiner, Mark J. Kohlbeck, Steve Lin and Hollis Ashbaugh Skaife
Temple University - Department of Accounting, University of Denver - Daniels College of Business, Florida Atlantic University - School of Accounting, University of Memphis and Graduate School of Management, UC-Davis
Downloads 481 (115,102)
Citation 2

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Financial Accounting Research, Cross-country, International

6.

Share Repurchases, the Clustering Problem, and the Free Cash Flow Hypothesis

Financial Management, Forthcoming
Number of pages: 36 Posted: 07 Aug 2008
Chuan-San Wang, Norman C. Strong, Samuel Tung and Steve Lin
National Taiwan University - The Department and Graduate Institute of Accounting, University of Manchester - Alliance Manchester Business School, affiliation not provided to SSRN and University of Memphis
Downloads 467 (119,335)
Citation 1

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7.

Institutional Block-Holdings of UK Firms: Do Corporate Governance Mechanisms Matter?

Number of pages: 36 Posted: 23 Feb 2007 Last Revised: 20 Dec 2009
Arif Khurshed, Steve Lin and Mingzhu Wang
University of Manchester - Manchester Business School, Division of Accounting Finance, University of Memphis and The University of Manchester
Downloads 462 (120,862)
Citation 1

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institutional ownership, directors’ ownership, board structure, corporate governance

8.

Does Accounting Quality Change Following a Switch from U.S. GAAP to IFRS? Evidence from Germany

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 38 Posted: 12 Jun 2012
Steve Lin, William Riccardi and Changjiang (John) Wang
University of Memphis, University at Albany - SUNY and University of Cincinnati - Department of Accounting
Downloads 455 (123,002)
Citation 1

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IFRS, US GAAP, Germany

9.

Voluntary Disclosure and Its Impact on Share Prices: Evidence from the UK Biotechnology Sector

Journal of Accounting and Public Policy, Vol. 27, No. 3, 2008
Number of pages: 37 Posted: 07 Jan 2009 Last Revised: 28 Nov 2014
Elisabeth Dedman, Steve Lin, Arun J. Prakash and Chun-Hao Chang
Business School, University of Memphis, affiliation not provided to SSRN and Florida International University (FIU)
Downloads 337 (172,552)
Citation 3

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Voluntary disclosure, firm strategy, market reaction

10.

Analysts’ Stock Ownership and Stock Recommendations

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 56 Posted: 22 Aug 2018
Jesse Chan, Steve Lin, Yong Yu and Wuyang Zhao
Boston University - Questrom School of Business, University of Memphis, University of Texas at Austin and McGill University - Desautels Faculty of Management
Downloads 280 (209,732)
Citation 12

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Analyst, Stock Ownership, Stock Recommendation, Conflict of Interest, Credibility

11.

Response to the U.S. Securities and Exchange’s Proposed Rule: Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards by U.S. Issuers

Journal of International Accounting Research, 2009
Number of pages: 41 Posted: 21 Sep 2009
Carol Ann Frost, Elaine Henry and Steve Lin
University of North Texas, Stevens Institute of Technology - School of Business and University of Memphis
Downloads 211 (276,258)

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IFRS, SEC Roadmap

12.

Would Improved Information Environment of a Less Regulated OTC Market Benefit Blue-chip Foreign Firms? Evidence from the OTCQX International Market

Journal of International Accounting Research, Forthcoming
Number of pages: 58 Posted: 24 Mar 2021 Last Revised: 26 Jun 2023
Martin Kim, Steve Lin and Liu Yang
Saint Joseph's University, University of Memphis and Wichita State University
Downloads 53 (717,509)

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OTC; OTCQX; Cross-listing; Foreign Private Issuers; Earnings Transparency; IFRS

13.

The Effect of the FASB-IASB convergence project on the rulesand principles-based nature of U.S. GAAP and IFRS

Number of pages: 61 Posted: 17 Jun 2024
Steve Lin, Grace Pownall, Assma Sawani and Changjiang (John) Wang
University of Memphis, Emory University - Department of Accounting, University of Colorado, Colorado Springs and University of Cincinnati - Department of Accounting
Downloads 45 (768,869)

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IFRS, U.S. GAAP, Rules-based standards, Principles-based standards, Convergence JEL Classifications: M41, M48

14.

Disclosure Strategies for Management Earnings Forecasts: Insights from the Perspective of Firm Life Cycle

Number of pages: 56 Posted: 19 Jul 2024
Tanzila Upama, Jian Cao, Steve Lin and Yun Cheng
Florida Atlantic University, Florida Atlantic University, University of Memphis and State University of West Georgia
Downloads 22 (961,827)

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voluntary disclosure, management earnings forecasts, firm life cycle, forecast accuracy, forecast optimism, forecast news

15.

Disagreement Over the Persistence of Earnings Components: Evidence on the Properties of Management-Specific Adjustments to GAAP Earnings

Review of Accounting Studies, Vol. 12, No. 4, 2007
Posted: 12 Dec 2007
Young-Soo Choi, Steve Lin, Martin Walker and Steven Young
Sungkyunkwan University, University of Memphis, The University of Manchester - Manchester Business School and Lancaster University - Department of Accounting and Finance

Abstract:

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Non-GAAP earnings, Transitory items, Disagreement