Hai Wu

Australian National University (ANU) - College of Business and Economics

Lecturer

Canberra

Australia

SCHOLARLY PAPERS

9

DOWNLOADS

858

SSRN CITATIONS

1

CROSSREF CITATIONS

2

Scholarly Papers (9)

1.

Responsive Enforcement Strategy and Corporate Compliance with Disclosure Regulations

Number of pages: 49 Posted: 27 Jan 2016
Australian National University (ANU) - School of Accounting & Business Information Systems, Macquarie University - Faculty of Business and Economics, UTS Business School and Australian National University (ANU) - College of Business and Economics
Downloads 317 (137,725)
Citation 3

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Enforcement strategy, disclosure regulation, analyst forecasts, liquidity

2.

Signaling the Uncertainty of Future Economic Benefits: Accounting for R&D in Australia

Finance and Corporate Governance Conference 2010 Paper
Number of pages: 36 Posted: 15 Jan 2010
Macquarie University, Australian National University (ANU) - College of Business and Economics and UTS Business School
Downloads 191 (224,042)
Citation 1

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research and development, accounting discretion, information

3.

Signalling the Uncertainty of Future Economic Benefits: Accounting for R&D in Australia

CAAA Annual Conference 2010
Number of pages: 36 Posted: 07 Jan 2010
UTS Business School, Macquarie University and Australian National University (ANU) - College of Business and Economics
Downloads 179 (237,034)

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research and development, accounting discretion, information asymmetry, future economic benefits

4.

Exploration Intensity, Analysts’ Private Information Development and Their Forecast Performance

Accounting and Business Research, Forthcoming
Number of pages: 51 Posted: 14 Jan 2012 Last Revised: 06 May 2018
Macquarie University - Faculty of Business and Economics, UTS Business School and Australian National University (ANU) - College of Business and Economics
Downloads 76 (435,028)

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Analysts; Intangible assets; Exploration and evaluation expenditures; Extractive industries

5.

The Effect of Sanctions on Continuous Disclosure Under the Responsive Enforcement Strategy: Evidence from Australia

Number of pages: 43 Posted: 30 Jul 2018
Macquarie University - Faculty of Business and Economics, Australian National University (ANU) - School of Accounting & Business Information Systems, UTS Business School and Australian National University (ANU) - College of Business and Economics
Downloads 64 (476,200)

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enforcement action, sanctions, responsive regulatory approach, disclosure regulation, deterrent effect, market liquidity

6.

The Impact of the Leahy-Smith America Invents Act on Firms’ R&D Disclosure

European Accounting Review, Forthcoming
Number of pages: 71 Posted: 18 Sep 2020 Last Revised: 11 Feb 2022
Australian National University (ANU) - School of Accounting & Business Information Systems, UNSW Sydney, Australian National University and Australian National University (ANU) - College of Business and Economics
Downloads 31 (634,883)

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The America Invents Act, Patents, Intellectual Property, Narrative R&D Disclosure, Analysts’ Forecast, Information Asymmetry

7.

Distracted Institutional Investors and Audit Risk

Posted: 07 Oct 2019
Hai Wu, Jingyu Yang and Yangxin Yu
Australian National University (ANU) - College of Business and Economics, City University of Hong Kong and City University of Hong Kong

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institutional investor distraction; audit risk; audit fee; audit lag

8.

Probability of Loss Reversal in Australia

Posted: 26 Oct 2017
Hai Wu
Australian National University (ANU) - College of Business and Economics

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Accounting loss, investment activities, loss reversal, valuation, G12, G14, G33, M41

9.

Analysts' Forecasts Following Forced CEO Changes

Abacus, Vol. 50, Issue 2, pp. 146-173, 2014
Number of pages: 28 Posted: 05 Jun 2014
Australian National University (ANU) - School of Accounting & Business Information Systems, Macquarie University, Macquarie Business School, UTS Business School and Australian National University (ANU) - College of Business and Economics
Downloads 0 (929,692)

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Analysts' forecasts, Forced CEO change, Forecast accuracy, Forecast bias, Forecast dispersion