Yu Flora Kuang

The University of Melbourne

Parkville, 3010

Australia

SCHOLARLY PAPERS

16

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Scholarly Papers (16)

1.

CEO Overconfidence and Cost Stickiness

Management Control & Accounting (2): 26-32, 2015
Number of pages: 11 Posted: 08 May 2015 Last Revised: 04 Mar 2017
Yu Flora Kuang, Asna Mohan and Bo Qin
The University of Melbourne, University of Amsterdam and The University of Melbourne
Downloads 1,078 (31,913)

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behavior biases, CEO overconfidence, cost stickiness

2.

Do Compensation Consultants Assist in Setting Easy Targets in Performance-Vested Equity Plans for CEOs?

Management Control & Accounting, 2014(2): 26-32.
Number of pages: 15 Posted: 24 Feb 2014 Last Revised: 03 Oct 2014
Yu Flora Kuang, Bo Qin and Angela van Teijen
The University of Melbourne, The University of Melbourne and University of Groningen
Downloads 144 (308,981)

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compensation consultant, performance-vested equity plan, CEO compensation

3.

Death is a law: Death of former colleagues and management forecasts

Accounting, Organizations and Society, Forthcoming
Number of pages: 57 Posted: 09 Feb 2022
Yu Flora Kuang, Leye Li, Louise Yi Lu and Bo Qin
The University of Melbourne, UNSW Australia Business School, School of Accounting, Australian National University and The University of Melbourne
Downloads 76 (476,625)

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Grief; Pessimism; Management earnings forecasts; Conference call; Crash risk

4.

Does Government Report Readability Matter? Evidence from Market Reactions to AAERs

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 48 Posted: 16 Dec 2019 Last Revised: 25 Mar 2020
Yu Flora Kuang, Gladys Lee and Bo Qin
The University of Melbourne, University of Melbourne and The University of Melbourne
Downloads 70 (498,569)
Citation 1

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Government document; Plain Writing Act; Disclosure readability; Textual analysis; Market reaction

5.

CFO Social Ties to Non-CEO Senior Managers and Financial Restatements

Accounting and Business Research, Forthcoming
Number of pages: 50 Posted: 07 Nov 2020
The University of Melbourne, DMSB - Accounting, Pennsylvania State University, Mary Jean and Frank P. Smeal College of Business Administration, Students and The University of Melbourne
Downloads 55 (561,790)
Citation 2

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CFO, Social Ties, Financial Restatements, Financial Reporting Quality

6.

Female Representation on Boards and CEO Performance‐induced Turnover: Evidence from Russia

Corporate Governance: An International Review, Forthcoming
Number of pages: 55 Posted: 15 Aug 2018 Last Revised: 25 Mar 2020
Oksana Kim, Yu Flora Kuang and Bo Qin
Minnesota State University, The University of Melbourne and The University of Melbourne
Downloads 55 (561,790)

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Corporate Governance, Board Composition, Board Task Effectiveness, Russia

7.

Firm Strategy and CEO−VP Pay Differentials in Equity Compensation

Forthcoming at European Accounting Review
Number of pages: 45 Posted: 14 Sep 2022
University of Melbourne, Department of Accounting, The University of Melbourne, The University of Melbourne, The University of Melbourne and The University of Melbourne
Downloads 27 (723,755)

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Firm strategy; Pay differential; Strategic decision; Decision-making authority structure

8.

We are Under Attack: Terrorist Attacks and Director Turnover

British Accounting Review, Forthcoming
Number of pages: 56 Posted: 22 Nov 2022 Last Revised: 28 Nov 2022
Yu Flora Kuang, Bo Qin and Xing Yang
The University of Melbourne, The University of Melbourne and The University of Melbourne
Downloads 23 (753,852)

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director turnover, terrorist attacks, labor market

9.

Whistleblowing Allegations, Audit Fees, and Internal Control Deficiencies

Contemporary Accounting Research, Forthcoming
Posted: 23 Jul 2020
Yu Flora Kuang, Gladys Lee and Bo Qin
The University of Melbourne, University of Melbourne and The University of Melbourne

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Whistleblowing, audit risk, audit fees, internal control

10.

The Relation between Strategy, CEO Selection, and Firm Performance

Contemporary Accounting Research, Forthcoming
Posted: 16 Aug 2018
Margaret A. Abernethy, Yu Flora Kuang and Bo Qin
University of Melbourne, Department of Accounting, The University of Melbourne and The University of Melbourne

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firm strategy, social capital, CEO selection, corporate governance, firm value

11.

Does Obfuscating Excessive CEO Pay Work? The Influence of Remuneration Report Readability on Say-on-Pay Votes

Accounting and Business Research 47(6): 695-729, 2017
Posted: 19 Jan 2017 Last Revised: 11 Aug 2017
Reggy Hooghiemstra, Yu Flora Kuang and Bo Qin
University of Groningen - Faculty of Economics and Business, The University of Melbourne and The University of Melbourne

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disclosure; readability; say on pay; shareholder votes

12.

Say-on-Pay Votes: The Role of the Media

European Accounting Review 24(4): 753-778, 2016
Posted: 04 Apr 2015 Last Revised: 11 Aug 2017
Reggy Hooghiemstra, Yu Flora Kuang and Bo Qin
University of Groningen - Faculty of Economics and Business, The University of Melbourne and The University of Melbourne

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Executive compensation, Media coverage, Say on pay, Shareholder voting

13.

Performance-Vested Stock Options and Interest Alignment

British Accounting Review, Vol. 41, No. 1, 2009
Posted: 23 Oct 2014 Last Revised: 03 Apr 2015
Yu Flora Kuang and Bo Qin
The University of Melbourne and The University of Melbourne

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Stock options; Pay-performance sensitivity; Equity incentive

14.

CEO Origin and Accrual-Based Earnings Management

Accounting Horizons 28(3): 605-626
Posted: 23 Oct 2014
Yu Flora Kuang, Bo Qin and J. Wielhouwer
The University of Melbourne, The University of Melbourne and Vrije Universiteit Amsterdam

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CEO succession; CEO origin; financial reporting; earnings management

15.

The Influence of CEO Power on Compensation Contract Design

The Accounting Review 90(4): 1265-1306
Posted: 23 Oct 2014 Last Revised: 26 Jul 2015
Margaret A. Abernethy, Yu Flora Kuang and Bo Qin
University of Melbourne, Department of Accounting, The University of Melbourne and The University of Melbourne

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stock options; incentive contracts; managerial power

16.

Credit Ratings and CEO Risk-taking Incentives

Contemporary Accounting Research 30(4): 1524-1559
Posted: 05 Sep 2012 Last Revised: 11 Aug 2017
Yu Flora Kuang and Bo Qin
The University of Melbourne and The University of Melbourne

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credit rating, risk taking, executive compensation, corporate governance