Albert Tsang

Hong Kong Polytechnic University

11 Yuk Choi Rd

Hung Hom

Hong Kong

SCHOLARLY PAPERS

25

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5,906

SSRN CITATIONS
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Top 23,450

in Total Papers Citations

38

CROSSREF CITATIONS

3

Scholarly Papers (25)

1.

Corporate Social Responsibility Research in Accounting: A Framework and a Review

Number of pages: 67 Posted: 09 Mar 2018
Rubing Liu, Suresh Radhakrishnan and Albert Tsang
Guangdong University of Foreign Studies, JSOM, University of Texas at Dallas and Hong Kong Polytechnic University
Downloads 1,101 (28,097)
Citation 3

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Audited Financial Reporting and Voluntary Disclosure of Corporate Social Responsibility (CSR) Reports

Number of pages: 43 Posted: 29 Sep 2015
George Mason University - Department of Accounting, University of Texas at Arlington - Department of AccountingCity University of Hong Kong (CityU) - Department of Accountancy, Hong Kong Polytechnic University and Hunter College - City University of New York
Downloads 896 (37,070)
Citation 5

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Corporate social responsibility, CSR disclosure, Complementarity, Audited financial reporting, Audit fees

Audited Financial Reporting and Voluntary Disclosure of Corporate Social Responsibility (CSR) Reports

Journal of Management Accounting Research, Forthcoming
Posted: 07 Feb 2016
George Mason University - Department of Accounting, University of Texas at Arlington - Department of AccountingCity University of Hong Kong (CityU) - Department of Accountancy, Hong Kong Polytechnic University and Hunter College - City University of New York

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Corporate social responsibility, CSR disclosure, Complementarity, Audited financial reporting, Audit fees

3.

Foreign Institutional Investors and Corporate Voluntary Disclosure around the World

The Accounting Review 94(5), 319-348
Number of pages: 59 Posted: 06 Dec 2013 Last Revised: 14 Mar 2020
Albert Tsang, Fei Xie and Xiangang Xin
Hong Kong Polytechnic University, University of Delaware - Lerner College of Business and Economics and City University of Hong Kong
Downloads 713 (51,154)
Citation 3

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Foreign institutional investors, corporate information environment, corporate disclosure, management forecasts, country-level corporation governance

4.

CSR and Firm Value: A Comparative Study of CSR Performance Measures

China Accounting and Finance Review, Forthcoming
Number of pages: 43 Posted: 27 Nov 2020
Albert Tsang, Weijia HU, Weijia HU and Xiaohui LI
Hong Kong Polytechnic University, Hong Kong Polytechnic UniversityHong Kong Polytechnic University and Hong Kong Polytechnic University
Downloads 505 (79,271)

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CSR, Firm Value, KLD, Empirical

Management Forecasts and the Cost of Equity Capital: International Evidence

Asian Finance Association (AsianFA) 2014 Conference Paper
Number of pages: 68 Posted: 04 Feb 2014 Last Revised: 15 Mar 2017
The Chinese University of Hong Kong (CUHK) - School of Accountancy, University of Tennessee, Haslam College of Business, Accounting and Information Management, Hong Kong Polytechnic University and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration
Downloads 468 (86,040)
Citation 7

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Management Forecasts, Voluntary Disclosure, International, Cost of Capital

Management Forecasts and the Cost of Equity Capital: International Evidence

Review of Accounting Studies, Forthcoming
Posted: 09 Mar 2017
The Chinese University of Hong Kong (CUHK) - School of Accountancy, University of Tennessee, Haslam College of Business, Accounting and Information Management, Hong Kong Polytechnic University and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration

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management forecasts, voluntary disclosure, cost of equity capital, investor protection, information dissemination

6.

Societal Trust and Management Earnings Forecasts

The Accounting Review, Volume 95, Issue 5, pp. 149-184, 2020, Nanyang Business School Research Paper No. 20-34
Number of pages: 62 Posted: 05 Mar 2020 Last Revised: 10 Nov 2021
Nanyang Business School, Nanyang Technological University, University of Houston - C.T. Bauer College of Business, Hong Kong Polytechnic University and City University of Hong Kong
Downloads 422 (98,014)

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Societal trust, management earnings forecasts, credibility, voluntary disclosure

7.

Cross-listings, Antitakeover Defenses, and the Insulation Hypothesis

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 39 Posted: 23 May 2021 Last Revised: 12 Jun 2021
Albert Tsang, Nan Yang and Lingyi Zheng
Hong Kong Polytechnic University, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University
Downloads 338 (125,885)

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Cross-listing, Takeover deterrent, Poison pills

8.

The Valuation-Relevance of the Foreign Translation Adjustment: The Impact of Barriers to Entry and Rigidity of Wages

Number of pages: 45 Posted: 04 Aug 2006
Suresh Radhakrishnan and Albert Tsang
JSOM, University of Texas at Dallas and Hong Kong Polytechnic University
Downloads 262 (163,786)

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FTA, Foreign Translation Adjustment, Valuation Relevance, International Accounting

9.

The Effect of Media Competition on Analyst Forecast Properties: Cross-Country Evidence

Number of pages: 61 Posted: 08 Sep 2014 Last Revised: 18 Aug 2019
Ying Cao, Sami Keskek, Linda A. Myers and Albert Tsang
The Chinese University of Hong Kong (CUHK) - School of Accountancy, Florida State University, University of Tennessee, Haslam College of Business, Accounting and Information Management and Hong Kong Polytechnic University
Downloads 249 (172,148)

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media competition, international analyst forecasts, analyst forecast accuracy, analyst forecast optimism, analyst forecast dispersion, information environment

10.

Firstborn CEOs and Credit Ratings

British Accounting Review, Forthcoming
Number of pages: 58 Posted: 09 Feb 2022 Last Revised: 18 Feb 2022
Saint Mary’s College of California, Hankuk University of Foreign Studies, Hong Kong Polytechnic University and Dominican University of California
Downloads 168 (246,064)

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Firstborn; Conservatism; Risk; Credit Rating

11.

Voluntary Disclosure of Corporate Political Spending

Journal of Corporate Finance 61, April 2020, 10140
Number of pages: 61 Posted: 22 Sep 2018 Last Revised: 14 Jun 2022
Lisa Goh, Xuejiao Liu and Albert Tsang
Hang Seng University of Hong Kong - Department of Accountancy, University of International Business and Economics and Hong Kong Polytechnic University
Downloads 162 (253,793)
Citation 2

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Financial Analysts, Institutional Investors, CSR, Political Spending, Voluntary Disclosure, Lobbying

12.

CSR Reporting and Firm Value: International Evidence on Management Discussion and Analysis

China Accounting and Finance Review, Forthcoming
Number of pages: 44 Posted: 03 Jun 2021
Xiaohui LI, Albert Tsang, Sanyun Zeng and Gaoguang Zhou
Hong Kong Polytechnic University, Hong Kong Polytechnic University, Guangdong University of Foreign Studies and Hong Kong Baptist University (HKBU) - Department of Accountancy & Law
Downloads 135 (293,508)

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Corporate Social Responsibility, Firm Value, Institutions, Voluntary Disclosure, MD&A

Corporate Lobbying, Visibility and Accounting Conservatism

Journal of Business Finance and Accounting, Forthcoming.
Number of pages: 43 Posted: 02 Mar 2017
Center for Accounting, Finance and Institutions/ Business School, Sun Yat-sen University, China, JSOM, University of Texas at Dallas and Hong Kong Polytechnic University
Downloads 106 (351,384)

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Corporate Lobbying, Visibility and Accounting Conservatism

Journal of Business Finance & Accounting, Vol. 44, Issue 5-6, pp. 527-557, 2017
Number of pages: 31 Posted: 05 May 2017
Center for Accounting, Finance and Institutions/ Business School, Sun Yat-sen University, China, JSOM, University of Texas at Dallas and Hong Kong Polytechnic University
Downloads 13 (789,827)
Citation 1

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political connection, conditional conservatism, financial reporting quality, public scrutiny, political activities

14.

Executive Extraversion and Voluntary Disclosure: Evidence from Management Earnings Forecasts

Number of pages: 38 Posted: 30 Jun 2021 Last Revised: 19 Jul 2021
Chih-Hsien Liao, Ziyao San, Albert Tsang and Miao Yu
National Taiwan University, York University, Schulich School of Business, Students, Hong Kong Polytechnic University and Southwestern University of Finance and Economics (SWUFE)
Downloads 108 (344,643)

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big five; earnings forecast; extraversion; personality; voluntary disclosure

15.

Board Reforms around the World: The Effect on Corporate Social Responsibility

Number of pages: 57 Posted: 29 Jun 2021
Chih-Hsien Liao, Ziyao San, Albert Tsang and Li Yu
National Taiwan University, York University, Schulich School of Business, Students, Hong Kong Polytechnic University and Hong Kong Baptist University (HKBU)
Downloads 106 (349,022)
Citation 1

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Corporate Governance; Corporate Social Responsibility; Sustainability; Insiders; CSR Contracting

16.

Country-Level Institutions and Management Earnings Forecasts

Forthcoming, Journal of International Business Studies
Number of pages: 52 Posted: 19 Dec 2018
Wenjing Li, Jeff Ng, Albert Tsang and Oktay Urcan
Jinan University, School of Management, Chinese University of Hong Kong (CUHK) - School of Accountancy, Hong Kong Polytechnic University and University of Illinois at Urbana-Champaign
Downloads 97 (369,841)
Citation 1

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voluntary disclosure, management forecasts, investment efficiency

17.

Nonfinancial Corporate Social Responsibility Reporting and Firm Value: International Evidence on the Role of Financial Analysts

European Accounting Review DOI: 10.1080/09638180.2022.2094435 Link: https://www.tandfonline.com/doi/full/10.1080/09638180.2022.2094435
Number of pages: 50 Posted: 06 Jul 2022 Last Revised: 12 Jul 2022
Albert Tsang, Kun Tracy Wang, Yue Wu and Jeff Lee
Hong Kong Polytechnic University, Australian National University - Research School of Accounting, Australian National University - Research School of Accounting and Australian National University (ANU)
Downloads 55 (503,352)

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Analyst Following, Voluntary Disclosure, Firm Value, CSR Reporting, International

18.

Audited Financial Reporting and Voluntary Disclosure: International Evidence on Management Earnings Forecasts

International Journal of Auditing, Vol. 22, Issue 2, pp. 249-267, 2018
Number of pages: 19 Posted: 22 Jun 2018
Rubing Liu, Xiangting Kong, Ziyao San and Albert Tsang
Guangdong University of Foreign Studies, Center for Accounting, Finance and Institutions/ Business School, Sun Yat-sen University, China, York University, Schulich School of Business, Students and Hong Kong Polytechnic University
Downloads 2 (877,636)
Citation 1

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Audit fees, audit quality, audit risk, auditor choice, disclosure

19.

Product Market Competition and Voluntary Corporate Social Responsibility Disclosures

Contemporary Accounting Research, Forthcoming
Posted: 07 Dec 2021
Ji Woo Ryou, Albert Tsang and Kun Tracy Wang
West Virginia University, Hong Kong Polytechnic University and Australian National University - Research School of Accounting

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proprietary cost, voluntary disclosure, corporate social responsibility, product disclosure, non-financial disclosure, competition

20.

Integrating Corporate Social Responsibility Criteria into Executive Compensation and Firm Innovation: International Evidence

Journal of Corporate Finance, Vol. 70, 2021
Posted: 03 Sep 2021
Albert Tsang, Kun Tracy Wang, Simeng Liu and Li Yu
Hong Kong Polytechnic University, Australian National University - Research School of Accounting, Australian National University - Research School of Accounting and Hong Kong Baptist University (HKBU)

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Sustainability, Executive compensation, Innovation, Patent, International, CSR contracting

21.

Corporate Governance Reforms and Cross-Listings: International Evidence

Contemporary Accounting Research, Forthcoming
Posted: 02 Sep 2021
National Taiwan University, Hong Kong Polytechnic University, Australian National University - Research School of Accounting and Australian National University (ANU)

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corporate governance reform, cross-listing, firm value, legal environment, institutional ownership, investor protection

22.

Corporate Social Responsibility Report Narratives and Analyst Forecast Accuracy

Journal of Business Ethics, Volume 154, Issue 4, pp 1119–1142, February 2019
Posted: 29 Dec 2016 Last Revised: 25 Jul 2020
C.T. Bauer College of Business University of Houston, Kennesaw State University - Michael J. Coles College of Business, JSOM, University of Texas at Dallas and Hong Kong Polytechnic University

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Corporate social responsibility reporting, textual disclosures, analyst forecasts

23.

The Effect of Mandatory IFRS Adoption on International Cross-Listings

The Accounting Review, Forthcoming
Posted: 13 Jul 2014 Last Revised: 27 Mar 2017
Long Chen, Jeff Ng and Albert Tsang
George Mason University - Department of Accounting, Chinese University of Hong Kong (CUHK) - School of Accountancy and Hong Kong Polytechnic University

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Mandatory IFRS Adoption; Cross-listing; GAAP Difference

24.

Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting

Accounting Review, Vol. 86, No. 1, 2011
Posted: 05 Oct 2010 Last Revised: 01 Dec 2014
University of Arizona - Department of Accounting (deceased), National University of Singapore (NUS), Hong Kong Polytechnic University and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration

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Corporate Social Responsibility, Cost of Capital, Voluntary Disclosure

25.

Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure

Accounting Review, Vol. 87, No. 3, 2012
Posted: 30 Apr 2010 Last Revised: 22 Aug 2012
University of Arizona - Department of Accounting (deceased), JSOM, University of Texas at Dallas, Hong Kong Polytechnic University and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration

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nonfinancial information, CSR, analyst forecast, disclosure

Other Papers (1)

Total Downloads: 0
1.

Terrorist Attacks, Corporate Social Responsibility, and Firm Value

Posted: 07 Aug 2018 Last Revised: 18 Jan 2021
Trung K. Do, Henry Hongren Huang and Albert Tsang
Danang University of Economics - The University of Danang, National Central University and Hong Kong Polytechnic University

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Terrorist Attacks, CSR, Firm Value, Media Attention, Visibility