Bin Miao

National University of Singapore

15 Kent Ridge Drive

Singapore, 119245

Singapore

SCHOLARLY PAPERS

4

DOWNLOADS
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Top 19,441

in Total Papers Downloads

2,389

CITATIONS

1

Scholarly Papers (4)

A New Measure of Disclosure Quality: The Level of Disaggregation of Accounting Data in Annual Reports

Number of pages: 62 Posted: 04 Aug 2014 Last Revised: 27 Aug 2015
University of Texas at Austin - Red McCombs School of Business, National University of Singapore and University of California-Irvine
Downloads 1,438 (11,773)

Abstract:

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disclosure quality, disaggregation of data items, annual reports, Compustat

2.

Short-Term Earnings Guidance and Earnings Management

Number of pages: 52 Posted: 06 Jul 2011
Arizona State University (ASU) - School of Accountancy, University of Texas at Austin - Red McCombs School of Business, National University of Singapore and Nanyang Technological University (NTU) - Nanyang Business School
Downloads 370 (77,785)
Citation 1

Abstract:

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3.

Limited Attention, Statement of Cash Flow Disclosure, and the Valuation of Accruals

Number of pages: 62 Posted: 02 Nov 2013 Last Revised: 01 Dec 2015
Bin Miao, Siew Hong Teoh and Zinan Zhu
National University of Singapore, University of California, Irvine - Accounting Area and National University of Singapore
Downloads 339 (86,135)

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Limited attention, Cash flow disclosure, Voluntary disclosure, Accrual valuation, Salience, Information processing cost

4.

Short-Term Earnings Guidance and Accrual-Based Earnings Management

Review of Accounting Studies, Forthcoming
Number of pages: 44 Posted: 20 Sep 2013
Arizona State University (ASU) - School of Accountancy, University of Texas at Austin - Red McCombs School of Business, National University of Singapore and Nanyang Technological University (NTU) - Nanyang Business School
Downloads 242 (123,413)

Abstract:

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Earnings guidance, management forecasts, earnings management, abnormal accruals, discretionary revenues