Shiheng Wang

Hong Kong University of Science & Technology (HKUST)

Associate Professor

Clear Water Bay

Kowloon, 999999

Hong Kong

SCHOLARLY PAPERS

8

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2,820

SSRN CITATIONS
Rank 11,171

SSRN RANKINGS

Top 11,171

in Total Papers Citations

10

CROSSREF CITATIONS

78

Scholarly Papers (8)

1.

The Effect of Mandatory IFRS Adoption on Bank Loan Contracting

Number of pages: 51 Posted: 09 Oct 2012 Last Revised: 05 Mar 2013
Department of Accounting, HKUST Business School, Hong Kong University of Science & Technology, National Chengchi University (NCCU) - Department of Accounting, Hong Kong University of Science & Technology (HKUST) and National Chengchi University (NCCU)
Downloads 708 (36,614)
Citation 9

Abstract:

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mandatory IFRS adoption, loan contracting, accounting quality

2.

Analyst Following and Forecast Accuracy After Mandated IFRS Adoptions

Journal of Accounting Research, Forthcoming
Number of pages: 61 Posted: 21 Jun 2011
Hongping Tan, Shiheng Wang and Michael Welker
McGill University, Hong Kong University of Science & Technology (HKUST) and Queen's University - Queen's School of Business
Downloads 703 (36,970)
Citation 3

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IFRS, accounting harmonization, analyst following, analysts' forecasts

3.

Post-Earnings-Announcement Drift in Global Markets: Evidence from an Information Shock

Review of Financial Studies 28, 1242-1283. 2015
Number of pages: 52 Posted: 24 May 2013 Last Revised: 09 Jun 2015
Mingyi Hung, Xi Li and Shiheng Wang
Hong Kong University of Science & Technology (HKUST), University of Arkansas - Department of Finance and Hong Kong University of Science & Technology (HKUST)
Downloads 652 (40,950)
Citation 4

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Post-Earnings-Announcement Drift, IFRS, Global

4.

Timing Equity Issuance in Response to Information Asymmetry Arising from IFRS Adoption in Australia and Europe

Journal of Accounting Research, Forthcoming
Number of pages: 60 Posted: 05 Oct 2010
Shiheng Wang and Michael Welker
Hong Kong University of Science & Technology (HKUST) and Queen's University - Queen's School of Business
Downloads 260 (121,925)
Citation 1

Abstract:

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IFRS, financial statement reconciliations, information asymmetry, market timing, equity issuance

5.

The Effects of Financial Reporting on Bank Loan Contracting in Global Markets: Evidence from Mandatory IFRS Adoption

Journal of International Accounting Research, Forthcoming
Number of pages: 59 Posted: 19 Oct 2015
Department of Accounting, HKUST Business School, Hong Kong University of Science & Technology, National Chengchi University (NCCU) - Department of Accounting, Hong Kong University of Science & Technology (HKUST) and National Chengchi University (NCCU)
Downloads 228 (139,164)

Abstract:

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Information asymmetry; accounting quality; mandatory IFRS adoption; bank loan contracts

6.

Credit Rating Agencies and Accounting Fraud Detection

HEC Paris Research Paper No. ACC-2019-1348
Number of pages: 59 Posted: 21 Aug 2019 Last Revised: 25 Sep 2019
Allen Huang, Pepa Kraft and Shiheng Wang
Hong Kong University of Science and Technology - Department of Accounting, HEC Paris and Hong Kong University of Science & Technology (HKUST)
Downloads 166 (186,166)

Abstract:

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credit rating agency, accounting fraud, rating actions, securities class action lawsuits

7.

Meeting or Beating Management Forecasts: Implications for Managerial Talent

Number of pages: 50 Posted: 01 Dec 2015
Kai Wai Hui, Shiheng Wang and Yao Zhang
The University of Hong Kong (HKU) - Department of Accounting, Hong Kong University of Science & Technology (HKUST) and Tong Ji University - Accounting Department
Downloads 103 (269,383)

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Meeting or beating; management forecasts; market premiums; future performance

8.

Discussion of ‘Unrealised Earnings, Dividends and Reporting Aggressiveness: An Examination of Firms’ Behavior in the Era of Fair Value Accounting'

Accounting & Finance, Vol. 56, Issue 1, pp. 251-257, 2016
Number of pages: 7 Posted: 03 Mar 2016
Shiheng Wang
Hong Kong University of Science & Technology (HKUST)
Downloads 0 (691,345)
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Abstract:

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IFRS adoption, Unrealized earnings, Dividend payout, Earnings management