Cheng Y. Lai

University of New South Wales - Australian School of Business

Lecturer

Level 3, Quadrangle Building

School of Accounting, UNSW

Sydney, NSW 2052

Australia

SCHOLARLY PAPERS

5

DOWNLOADS
Rank 45,475

SSRN RANKINGS

Top 45,475

in Total Papers Downloads

1,446

SSRN CITATIONS
Rank 39,208

SSRN RANKINGS

Top 39,208

in Total Papers Citations

0

CROSSREF CITATIONS

19

Scholarly Papers (5)

1.

The Impact of Accounting Distortions on Performance and Growth Measures

Number of pages: 49 Posted: 10 Apr 2011
Cheng Y. Lai
University of New South Wales - Australian School of Business
Downloads 743 (47,924)

Abstract:

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Earnings management, Conservatism, Aggressiveness, Accounting distortions, Growth, Valuation, Abnormal accruals

2.

Estimating and Validating a Firm-Year Specific Measure of Conservatism: Australian Evidence

Number of pages: 33 Posted: 03 Dec 2007
Cheng Y. Lai and Stephen L. Taylor
University of New South Wales - Australian School of Business and University of Technology Sydney
Downloads 302 (140,315)
Citation 1

Abstract:

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Conservatism, earnings

3.

Costs of Mandatory IFRS: Evidence of Reduced Accrual Reliability

Number of pages: 42 Posted: 04 Oct 2013
University of New South Wales - Australian School of Business, University of New South Wales (UNSW), University of Technology Sydney and University of Technology Sydney
Downloads 207 (203,047)

Abstract:

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IFRS, accrual reliability, audit quality

4.

Modelling the Accruals Process and Assessing Unexpected Accruals

Number of pages: 55 Posted: 02 Jul 2009 Last Revised: 07 Apr 2011
Cheng Y. Lai
University of New South Wales - Australian School of Business
Downloads 194 (215,329)
Citation 1

Abstract:

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Accruals, Accruals process, Abnormal accruals, Normal accruals, Expected accruals, Unexpected accruals, Earnings management, Accruals management, Conservatism, Aggression, Accounting distortions

5.

Costs of Mandatory International Financial Reporting Standards: Evidence of Reduced Accrual Reliability

Australian Journal of Management, Vol. 38, No. 3, 2013
Posted: 11 Dec 2013
University of New South Wales - Australian School of Business, UNSW Australia Business School, School of Accounting, University of Technology Sydney and University of Technology Sydney

Abstract:

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Accrual reliability, audit quality, IFRS