Shiheng Wang

Hong Kong University of Science & Technology (HKUST)

Associate Professor

Clear Water Bay

Kowloon, 999999

Hong Kong

SCHOLARLY PAPERS

9

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3,136

SSRN CITATIONS
Rank 11,609

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Top 11,609

in Total Papers Citations

23

CROSSREF CITATIONS

78

Scholarly Papers (9)

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 738 (39,624)
Citation 10

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 727 (40,484)
Citation 7

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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 690 (43,427)
Citation 9

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Post-Earnings-Announcement Drift, IFRS, Global

4.

Credit Rating Agencies and Accounting Fraud Detection

HEC Paris Research Paper No. ACC-2019-1348
Number of pages: 67 Posted: 21 Aug 2019 Last Revised: 16 Jul 2020
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 287 (124,159)

Abstract:

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credit rating agency; accounting fraud; securities class-action lawsuits; issuer-paid rating agency; investor-paid rating agency; information uncertainty

5.

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 261 (137,127)
Citation 2

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

6.

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 252 (142,073)
Citation 1

Abstract:

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

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 110 (287,555)

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

8.

Corporate R&D and Stock Returns: International Evidence

Number of pages: 89 Posted: 12 Nov 2020
Ohio State University (OSU) - Department of Finance, National Tsing Hua University - Department of Quantitative Finance, Hong Kong University of Science & Technology (HKUST), University of Alberta - School of Business and HKU, Faculty of Business and Economics
Downloads 71 (377,389)

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R&D; Cross-section of stock returns; Innovation

9.

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 (763,096)
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Abstract:

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IFRS adoption, Unrealized earnings, Dividend payout, Earnings management