Xiumin Martin

Washington University in Saint Louis - Olin School of Business

Professor

Saint Louis, MO 63130

United States

  • Washington University in Saint Louis - Olin School of Business

SCHOLARLY PAPERS

54

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19,550

SSRN CITATIONS
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SSRN RANKINGS

Top 2,362

in Total Papers Citations

506

CROSSREF CITATIONS

191

Scholarly Papers (54)

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1.

Manager Sentiment and Stock Returns

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 67 Posted: 21 Sep 2015 Last Revised: 13 Sep 2017
Fuwei Jiang, Joshua A. Lee, Xiumin Martin and Guofu Zhou
Central University of Finance and Economics (CUFE), Brigham Young University, Washington University in Saint Louis - Olin School of Business and Washington University in St. Louis - John M. Olin Business School
Downloads 3,099 (7,096)
Citation 24

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Manager Sentiment, Textual Tone, Investor Sentiment, Asset Pricing, Return Predictability

2.

SPACs and Forward-Looking Disclosure: Hype or Information?

Number of pages: 54 Posted: 13 Sep 2021 Last Revised: 21 Oct 2021
Kimball Chapman, Richard M. Frankel and Xiumin Martin
affiliation not provided to SSRN, Washington University in Saint Louis - Olin Business School and Washington University in Saint Louis - Olin School of Business
Downloads 1,001 (39,821)
Citation 1

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Forward-looking disclosure, SPAC, Information Asymmetry; Adverse Selection; Liquidity; Disclosure; IPO

3.

On the Fast Track: Information Acquisition Costs and Information Production

Journal of Financial Economics (JFE), Forthcoming, Swiss Finance Institute Research Paper No. 20-14
Number of pages: 80 Posted: 01 Jan 2020 Last Revised: 09 Apr 2021
Deqiu Chen, Yujing Ma, Xiumin Martin and Roni Michaely
University of International Business and Economics, Hong Kong Polytechnic University, Washington University in Saint Louis - Olin School of Business and The University of Hong Kong
Downloads 972 (41,481)
Citation 25

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Information acquisition, Acquisition cost, Information quality, Soft information, Sell side analysts, Price efficiency

4.

Executive Compensation and the Maturity Structure of Corporate Debt

Journal of Finance, Forthcoming
Number of pages: 59 Posted: 28 Sep 2009
Paul Brockman, Xiumin Martin and Emre Unlu
Lehigh University - College of Business, Washington University in Saint Louis - Olin School of Business and University of Nebraska at Lincoln
Downloads 890 (46,925)
Citation 39

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Executive compensation, Agency costs, Debt maturity

5.

Acquisition Profitability and Timely Loss Recognition

Downloads 844 (50,455)
Citation 62

Acquisition Profitability and Timely Loss Recognition

Number of pages: 50 Posted: 17 Aug 2009 Last Revised: 24 Aug 2009
Jere R. Francis and Xiumin Martin
Maastricht University and Washington University in Saint Louis - Olin School of Business
Downloads 464 (106,859)
Citation 35

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timely loss recognition, agency costs, accounting conservatism, corporate governance, acquisitions, divestitures

Acquisition Profitability and Timely Loss Recognition

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 48 Posted: 26 Oct 2010 Last Revised: 28 Oct 2010
Jere R. Francis and Xiumin Martin
Maastricht University and Washington University in Saint Louis - Olin School of Business
Downloads 380 (134,907)

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Timely loss recognition, Agency costs, Accounting conservatism, Corporate governance, Acquisitions, Divestitures

6.

Accounting Conservatism and Creditor Recovery Rate

Accounting Review, Forthcoming
Number of pages: 55 Posted: 24 Jan 2013 Last Revised: 24 Dec 2014
John Donovan, Richard M. Frankel and Xiumin Martin
University of Notre Dame - Department of Accountancy, Washington University in Saint Louis - Olin Business School and Washington University in Saint Louis - Olin School of Business
Downloads 760 (58,125)
Citation 22

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accounting conservatism, recovery rate, bankruptcy resolution, covenant violation

7.

Does Target Tax Aggressiveness Matter in Corporate Takeovers?

Number of pages: 45 Posted: 21 Dec 2012 Last Revised: 28 Nov 2017
Xiumin Martin, Yinuo Tang, Cong Wang and Hong Zou
Washington University in Saint Louis - Olin School of Business, The University of Hong Kong, The Chinese University of Hong Kong, Shenzhen and The University of Hong Kong - Faculty of Business and Economics
Downloads 731 (61,210)
Citation 2

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M&As, Tax aggressiveness, tax avoidance, due diligence, acquisition premium

8.

Financial Development and the Cash Flow Sensitivity of Cash

Downloads 726 (61,761)

Financial Development and the Cash Flow Sensitivity of Cash

Number of pages: 38 Posted: 03 Jan 2006
Inder K. Khurana, Xiumin Martin and Raynolde Pereira
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, Washington University in Saint Louis - Olin School of Business and University of Missouri at Columbia - School of Accountancy
Downloads 726 (60,890)
Citation 11

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financial development, cash

Financial Development and the Cash Flow Sensitivity of Cash

Journal of Financial and Quantitative Analysis, Forthcoming
Posted: 02 Nov 2005
Inder K. Khurana, Xiumin Martin and Raynolde Pereira
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, Washington University in Saint Louis - Olin School of Business and University of Missouri at Columbia - School of Accountancy

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financial development, cash

9.

Target Firm-Specific Information and Acquisition Efficiency

Management Science, Forthcoming
Number of pages: 51 Posted: 05 Dec 2009 Last Revised: 21 Sep 2015
Xiumin Martin and Ron Shalev
Washington University in Saint Louis - Olin School of Business and University of Toronto - Rotman School of Management
Downloads 595 (79,527)
Citation 17

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10.

The Influence of Loan Officers on Loan Contract Design and Performance

Journal of Accounting & Economics (JAE), Vol. 71, No. 1, 2021
Number of pages: 60 Posted: 09 Aug 2019 Last Revised: 06 Dec 2020
Robert M. Bushman, Janet Gao, Xiumin Martin and Joseph Pacelli
University of North Carolina Kenan-Flagler Business School, McDonough School of Business, Washington University in Saint Louis - Olin School of Business and Harvard University - Business School (HBS)
Downloads 534 (91,057)
Citation 4

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Loan officers, banking, covenants, interest spreads, syndicated loans

11.

Voluntary Disclosure around Actual Share Repurchases

Journal of Financial Economics, Forthcoming
Number of pages: 52 Posted: 06 Sep 2007
Paul Brockman, Inder K. Khurana and Xiumin Martin
Lehigh University - College of Business, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and Washington University in Saint Louis - Olin School of Business
Downloads 503 (97,980)
Citation 4

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Voluntary disclosures, Management forecasts, Share repurchases

12.

Firm Growth and Disclosure: An Empirical Analysis

Downloads 499 (98,898)
Citation 6

Firm Growth and Disclosure: An Empirical Analysis

Number of pages: 43 Posted: 03 Jan 2006
Inder K. Khurana, Xiumin Martin and Raynolde Pereira
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, Washington University in Saint Louis - Olin School of Business and University of Missouri at Columbia - School of Accountancy
Downloads 499 (97,874)
Citation 6

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disclosure, external financing, firm growth

Firm Growth and Disclosure: An Empirical Analysis

Journal of Financial and Quantitative Analysis (JFQA), Forthcoming
Posted: 02 Nov 2005
Xiumin Martin, Inder K. Khurana and Raynolde Pereira
Washington University in Saint Louis - Olin School of Business, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy

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disclosure, external financing, firm growth

13.

Truncating Optimism

Downloads 470 (106,326)
Citation 4

Truncating Optimism

Number of pages: 77 Posted: 31 Jul 2018 Last Revised: 11 Aug 2021
Zachary Kaplan, Xiumin Martin and Yifang Xie
Washington University in St. Louis - John M. Olin Business School, Washington University in Saint Louis - Olin School of Business and Georgetown University - Department of Accounting and Business Law
Downloads 470 (105,213)
Citation 4

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Forecast removals, firm influence, expectation management, analyst forecasts, I/B/E/S, forecast optimism, consensus accuracy

Truncating Optimism

Journal of Accounting Research, Volume 59, Issue 5
Posted: 15 Dec 2021
Zachary Kaplan, Xiumin Martin and Yifang Xie
Washington University in St. Louis - John M. Olin Business School, Washington University in Saint Louis - Olin School of Business and Georgetown University - Department of Accounting and Business Law

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forecast removals; firm influence; expectation management; information intermediaries; analyst forecasts; I/B/E/S; forecast optimism; consensus accuracy

14.

Regulatory Protection and Opportunistic Bankruptcy

Downloads 425 (119,734)
Citation 2

Regulatory Protection and Opportunistic Bankruptcy

Contemporary Accounting Research, Forthcoming
Number of pages: 54 Posted: 16 Oct 2015 Last Revised: 18 Aug 2022
Radhakrishnan Gopalan, Xiumin Martin and Kandarp Srinivasan
Washington University in St. Louis - John M. Olin Business School, Washington University in Saint Louis - Olin School of Business and Northeastern University - D’Amore-McKim School of Business
Downloads 425 (118,531)
Citation 2

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bankruptcy, emerging markets, regulation, accruals, accounting rules, tunneling

Regulatory Protection and Opportunistic Bankruptcy

Contemporary Accounting Research, Forthcoming
Posted: 09 Mar 2023
Radhakrishnan Gopalan, Xiumin Martin and Kandarp Srinivasan
Washington University in St. Louis - John M. Olin Business School, Washington University in Saint Louis - Olin School of Business and Northeastern University - D’Amore-McKim School of Business

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creditor rights, bankruptcy, net worth, opportunism, earnings management, private benefits

15.

Dodging Repatriation Tax: Evidence from the Domestic Mergers and Acquisitions Market

Robert H. Smith School Research Paper No. RHS 2556519
Number of pages: 56 Posted: 28 Jan 2015 Last Revised: 10 Jul 2015
Xiumin Martin, MaryJane Rabier and Emanuel Zur
Washington University in Saint Louis - Olin School of Business, Washington University in St. Louis and University of Maryland - Robert H. Smith School of Business
Downloads 407 (125,854)
Citation 6

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multinational corporations, repatriation, Tax, M&A

16.

Issues Raised by Studying DeFond and Zhang - What Should Audit Researchers Do?

Number of pages: 37 Posted: 05 Sep 2014
John Donovan, Richard M. Frankel, Joshua A. Lee, Xiumin Martin and Hojun Seo
University of Notre Dame - Department of Accountancy, Washington University in Saint Louis - Olin Business School, Brigham Young University, Washington University in Saint Louis - Olin School of Business and Purdue University
Downloads 402 (127,672)
Citation 23

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audit quality, regulatory intervention, PCAOB

17.

Do Firms Adjust Their Timely Loss Recognition in Response to Changes in the Banking Industry?

Journal of Accounting Research, 2012, 50(1), pp. 159-196., AFA 2010 Atlanta Meetings Paper
Number of pages: 59 Posted: 10 Sep 2008 Last Revised: 17 Jun 2014
Todd A. Gormley, Bong Hwan Kim and Xiumin Martin
Washington University in St. Louis, Seoul National University and Washington University in Saint Louis - Olin School of Business
Downloads 401 (128,041)
Citation 21

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Bank Entry, Information, Timely Loss Recognition, India

18.

Do Financial Market Developments Influence Accounting Practices? Credit Default Swaps and Borrowers’ Reporting Conservatism

Forthcoming Journal of Accounting and Economics
Number of pages: 62 Posted: 03 Jan 2012 Last Revised: 13 Sep 2014
Xiumin Martin and Sugata Roychowdhury
Washington University in Saint Louis - Olin School of Business and Northwestern University Kellogg School of Management
Downloads 384 (134,517)
Citation 23

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credit default swaps, timely loss recognition, conservatism, financial market developments, lender monitoring

19.

Does Compensation Matter? Evidence from CD&A Disclosures

Number of pages: 36 Posted: 06 Apr 2021
Xiumin Martin, Jie (Jane) Xu and Guofu Zhou
Washington University in Saint Louis - Olin School of Business, Washington University in Saint Louis, John M. Olin Business School, Students and Washington University in St. Louis - John M. Olin Business School
Downloads 380 (136,056)

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Compensation Disclosure, CD&A Similarity, Predictable Returns, Textual Analysis

20.

Uncle Sam’s Stimulus and Crypto Boom

Number of pages: 78 Posted: 10 Jan 2023 Last Revised: 13 Aug 2023
Jeremy Bertomeu, Xiumin Martin and Sheryl Zhang
Washington University in St. Louis - John M. Olin Business School, Washington University in Saint Louis - Olin School of Business and Washington University in Saint Louis, John M. Olin Business School
Downloads 361 (144,011)

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Pay Check Protection, Crypto, Stimulus Program

21.

Voluntary Disclosures and the Exercise of CEO Stock Options

AFA 2009 San Francisco Meetings Paper
Number of pages: 62 Posted: 25 Mar 2008 Last Revised: 20 Jun 2009
Paul Brockman, Xiumin Martin and Andy Puckett
Lehigh University - College of Business, Washington University in Saint Louis - Olin School of Business and University of Tennessee, Knoxville
Downloads 351 (148,430)
Citation 1

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Voluntary Disclosures, Management Forecasts, Executive Stock Options

22.

Buying Products from Whom You Know: Personal Connections and Information Asymmetry in Supply Chain Relationships

Review of Accounting Studies forthcoming
Number of pages: 59 Posted: 28 Jul 2017 Last Revised: 13 Jul 2020
Ting Chen, Hagit Levy, Xiumin Martin and Ron Shalev
University of Massachusetts Boston - College of Management, City University of New York (CUNY) - Stan Ross Department of Accountancy, Washington University in Saint Louis - Olin School of Business and University of Toronto - Rotman School of Management
Downloads 311 (168,956)
Citation 8

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Personal connections, Supplier selection, Supply chain, Information asymmetry

23.

Inter-Temporal Persistence and Mispricing of Accruals and Growth in Long-Term Net Operating Assets: Growth or Accounting Distortions?

Number of pages: 43 Posted: 02 Apr 2007 Last Revised: 13 May 2008
Xiumin Martin
Washington University in Saint Louis - Olin School of Business
Downloads 308 (171,235)
Citation 1

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accrual persistence, accrual anomaly, dimishing marginal returns on new investments

24.

Do Bank-affiliated Analysts Benefit from Lending Relationships?

Journal of Accounting Research, Forthcoming
Number of pages: 61 Posted: 15 Oct 2010 Last Revised: 09 Jan 2011
Ting Chen and Xiumin Martin
CUNY Baruch College and Washington University in Saint Louis - Olin School of Business
Downloads 292 (180,467)
Citation 5

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Bank Affiliated Analyst, Conglomerate Forecast, Information Sharing

25.

Does Market Demand for Climate-Related Disclosure Regulation?

Number of pages: 31 Posted: 22 Nov 2022
Richard M. Frankel, Yongzhao (Vincent) Lin and Xiumin Martin
Washington University in Saint Louis - Olin Business School, Washington University in St. Louis - John M. Olin Business School and Washington University in Saint Louis - Olin School of Business
Downloads 285 (185,051)

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ESG; Regulation

26.

Concierge Treatment from Banks: Evidence from the Paycheck Protection Program

Journal of Corporate Finance, Forthcoming
Number of pages: 41 Posted: 02 Feb 2021 Last Revised: 14 Feb 2023
Ran Duchin, Xiumin Martin, Roni Michaely and Hanmeng Ivy Wang
Boston College - Carroll School of Management, Washington University in Saint Louis - Olin School of Business, The University of Hong Kong and Washington University in Saint Louis, John M. Olin Business School, Students
Downloads 279 (189,064)

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COVID-19, credit, Paycheck Protection Program (PPP), agency theory, favoritism, relationship lending

27.

Panacea, Pandora’s Box, or Placebo: Feedback in Bank Mortgage-Backed Security Holdings and Fair Value Accounting

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 52 Posted: 04 Jun 2011
Gauri Bhat, Richard M. Frankel and Xiumin Martin
Southern Methodist University (SMU) - Accounting Department, Washington University in Saint Louis - Olin Business School and Washington University in Saint Louis - Olin School of Business
Downloads 260 (202,962)
Citation 12

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28.

Information Reliability and Market Outcomes

Management Science
Number of pages: 71 Posted: 27 Oct 2019 Last Revised: 31 Jul 2023
Chihoon Cho, Richard M. Frankel and Xiumin Martin
Washington University in St. Louis, Washington University in Saint Louis - Olin Business School and Washington University in Saint Louis - Olin School of Business
Downloads 241 (219,620)
Citation 1

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Information Asymmetry, Adverse Selection, Reliability, Disclosure, Public Enforcement, Liquidity, Lemons Penalty, Law

29.

Is Accounting Information Quality Priced in Managerial Labor Market?

Number of pages: 57 Posted: 15 Jul 2020
Yonghong Jia, Xinghua Gao and Xiumin Martin
Iowa State University, Washington State University and Washington University in Saint Louis - Olin School of Business
Downloads 234 (225,093)
Citation 2

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accounting information quality, CEO compensation, pay premium, job security concern, accounting failure risk.

30.

Earnings Performance Targets in Annual Incentive Plans and Management Earnings Guidance

The Accounting Review, Forthcoming
Number of pages: 64 Posted: 14 Mar 2017 Last Revised: 12 Sep 2022
Xiumin Martin, Hojun Seo, Jun Yang, Daniel Sungyeon Kim and Jordan Martel
Washington University in Saint Louis - Olin School of Business, Purdue University, Indiana University - Kelley School of Business - Department of Finance, Chung-Ang University - College of Business & Economics and Indiana University Bloomington, Kelley School of Business
Downloads 230 (228,950)

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Annual Incentive Plans, Performance Targets, Management Earnings Guidance

31.

Changes in Lending Practices and Borrower Reporting Quality: Evidence from Chinese State Bank Privatizations

Number of pages: 66 Posted: 07 Mar 2016 Last Revised: 12 Feb 2018
Deqiu Chen, Xuejiao Liu, Xiumin Martin and Sugata Roychowdhury
University of International Business and Economics, University of International Business and Economics, Washington University in Saint Louis - Olin School of Business and Northwestern University Kellogg School of Management
Downloads 228 (230,855)

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Privatization, Chinese State Banks, state bank IPOs, IPOs, lending practices, loan terms, financial reporting quality, earnings quality, borrower performance, political control, governance

32.

Avoiding Peer Information and Its Effects on Charity Crowdfunding: a Field Experiment

Management Science, Forthcoming
Number of pages: 64 Posted: 12 Apr 2021 Last Revised: 30 Sep 2022
Tat Chan, Li Liao, Xiumin Martin and Zhengwei Wang
Washington University in St. Louis - John M. Olin Business School, Tsinghua University - PBC School of Finance, Washington University in Saint Louis - Olin School of Business and Tsinghua University - PBC School of Finance
Downloads 225 (233,679)
Citation 1

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information avoidance, charity giving, crowdfunding, peer comparison, behavioral economics, field experiment

33.

The Value and Credit Relevance of Multiemployer Pension Plan Obligations

Accounting Review, American Accounting Association, September 2015; Volume 90, Issue 5, University of Alberta School of Business Research Paper No. 2015-309
Number of pages: 53 Posted: 14 Nov 2014 Last Revised: 21 Nov 2015
Ting Chen, Xiumin Martin, Christina A. Mashruwala and Shamin Mashruwala
CUNY Baruch College, Washington University in Saint Louis - Olin School of Business, University of Alberta and University of Alberta
Downloads 207 (252,534)

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Multiemployer pension plans, value relevance, credit relevance

34.

Do Financial Market Developments Influence Accounting Practices? Credit Default Swaps and Borrowers’ Asymmetric Loss Recognition Timeliness

Number of pages: 40 Posted: 02 Nov 2009 Last Revised: 07 Nov 2010
Guojin Gong, Xiumin Martin and Sugata Roychowdhury
University of Connecticut, Washington University in Saint Louis - Olin School of Business and Northwestern University Kellogg School of Management
Downloads 200 (260,636)
Citation 1

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credit default swaps, timely loss recognition, conservatism, economic crisis, financial market developments, lender monitoring

35.

Asymmetric Timeliness in Pension Asset Accounting

Number of pages: 43 Posted: 11 Sep 2008
Richard M. Frankel, Xiumin Martin and Ron Shalev
Washington University in Saint Louis - Olin Business School, Washington University in Saint Louis - Olin School of Business and University of Toronto - Rotman School of Management
Downloads 197 (264,224)

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36.

Target Firm-Specific Information and Acquisition Efficiency

Forthcoming, Management Science
Number of pages: 51 Posted: 15 Apr 2009 Last Revised: 03 Sep 2015
Xiumin Martin and Ron Shalev
Washington University in Saint Louis - Olin School of Business and University of Toronto - Rotman School of Management
Downloads 187 (276,786)
Citation 2

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Merger and Acquisitions, Efficiency, Firm-Specific Information, Common Value, Private Value

37.

Growth Opportunities and Step-Down Performance Sensitive Debt

Number of pages: 49 Posted: 20 Aug 2009 Last Revised: 21 Sep 2009
Xiumin Martin
Washington University in Saint Louis - Olin School of Business
Downloads 186 (278,074)
Citation 2

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Performance pricing debt, debt maturity, leverage, underinvestment

38.

Assessing the Objective Function of the SEC against Financial Misconduct: A Structural Approach

Number of pages: 64 Posted: 12 Dec 2022 Last Revised: 24 Aug 2023
Chuan Chen, Yanrong Jia, Xiumin Martin and Bernardo Silveira
University of Wisconsin - Madison, City University of New York (CUNY) - Stan Ross Department of Accountancy, Washington University in Saint Louis - Olin School of Business and Washington University in St. Louis
Downloads 172 (297,834)

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Financial Misconduct, SEC, Enforcement, Regulator Discretion, Regulator Preferences, Social Costs

39.

Measuring Defi Risk

Number of pages: 18 Posted: 28 Sep 2022 Last Revised: 17 Mar 2023
Jeremy Bertomeu, Xiumin Martin and Ibrahima Sall
Washington University in St. Louis - John M. Olin Business School, Washington University in Saint Louis - Olin School of Business and Washington University in St. Louis
Downloads 158 (320,097)

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coin, cryptocurrency, stable, systemic, banking, loans, collateral, interest.

40.

Platform-provided Disclosure on Investor Base and Entrepreneurial Success: Evidence from Crowdfunding

Northeastern U. D’Amore-McKim School of Business Research Paper No. 4290069
Number of pages: 53 Posted: 08 Dec 2022 Last Revised: 15 Nov 2023
John (Jianqiu) Bai, Ting Chen, Xiumin Martin and Chi Wan
Northeastern University - D’Amore-McKim School of Business, University of Massachusetts Boston - College of Management, Washington University in Saint Louis - Olin School of Business and University of Massachusetts Boston - Department of Accounting and Finance
Downloads 156 (323,561)

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crowdfunding, self-regulation, disclosure, investor base, information asymmetry, discrete RDD, unregulated markets

41.

Factors Associated with Bank Deregistration Following the 2012 JOBS Act

Number of pages: 59 Posted: 05 Mar 2013 Last Revised: 29 Jun 2013
Richard M. Frankel, Joshua A. Lee and Xiumin Martin
Washington University in Saint Louis - Olin Business School, Brigham Young University and Washington University in Saint Louis - Olin School of Business
Downloads 152 (330,623)
Citation 1

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deregistration, private benefits, JOBS Act

42.

Bank Monitoring and Financial Reporting Quality: The Case of Accounts-Receivable-Based Loans

Contemporary Accounting Research, Forthcoming
Number of pages: 44 Posted: 25 Feb 2020
Richard M. Frankel, Bong Hwan Kim, Tao Ma and Xiumin Martin
Washington University in Saint Louis - Olin Business School, Seoul National University - Graduate School of Public Administration, Rawls College of Business, Texas Tech University and Washington University in Saint Louis - Olin School of Business
Downloads 132 (369,526)
Citation 5

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Bank Scrutiny, Borrowing-Base Loan, Aging Report, Write-Off

43.

Lender Coordination and Loan Renegotiation

Georgetown McDonough School of Business Research Paper No. 4484738
Number of pages: 59 Posted: 26 Jun 2023 Last Revised: 06 Nov 2023
Xiumin Martin, Xiaoxiao Tang, Hanmeng Ivy Wang and Yifang Xie
Washington University in Saint Louis - Olin School of Business, University of Texas at Dallas - School of Management - Department of Finance & Managerial Economics, Washington University in Saint Louis, John M. Olin Business School, Students and Georgetown University - Department of Accounting and Business Law
Downloads 99 (455,542)

Abstract:

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44.

What If Borrowers Were Informed about Credit Reporting? Two Natural Field Experiments

Kelley School of Business Research Paper No. 18-48, The Accounting Review, 98(3):397–425
Number of pages: 61 Posted: 16 Jun 2019 Last Revised: 31 May 2023
Li Liao, Xiumin Martin, Ni Wang, Zhengwei Wang and Jun Yang
Tsinghua University - PBC School of Finance, Washington University in Saint Louis - Olin School of Business, The Quant Group, Tsinghua University - PBC School of Finance and Indiana University - Kelley School of Business - Department of Finance
Downloads 41 (717,147)
Citation 3

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Credit reporting, Loan take-up, Default, Incentive, Selection, Field experiment

45.

Do CDP’s Disclosure Requests Constitute Selective Disclosures?

Number of pages: 9 Posted: 31 Oct 2023
Xiumin Martin
Washington University in Saint Louis - Olin School of Business
Downloads 35 (759,342)

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CDP, Reg FD, selective disclosure, disclosure request, ESG disclosure

46.

Scapegoating: Uncontrollable Factors Disclosure and Disposition Effect

Posted: 10 Mar 2022 Last Revised: 16 Aug 2023
Mengjie Huang, Xiumin Martin, Yi Tang and Yuan Xie
Fordham University, Washington University in Saint Louis - Olin School of Business, Fordham University - Gabelli School of Business and Fordham University

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cognitive dissonance, uncontrollable factors, earnings conference call, firm disclosure, disposition effect, retail investors

47.

Media Coverage and Firm Financial Reporting Quality

Posted: 31 May 2017
Deqiu Chen, Xiumin Martin and Xinmin Zhang
University of International Business and Economics, Washington University in Saint Louis - Olin School of Business and University of International Business and Economics (UIBE) - Business School

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media coverage, financial reporting quality, high speed rail

48.

Clarity Begins at Home: Internal Information Asymmetry and External Communication Quality

The Accounting Review, Forthcoming
Posted: 24 Jun 2015 Last Revised: 05 May 2017
Chen Chen, Xiumin Martin, Sugata Roychowdhury, Xin Wang and Matthew T. Billett
Monash University - Department of Accounting, Washington University in Saint Louis - Olin School of Business, Northwestern University Kellogg School of Management, The University of Hong Kong and Indiana University - Kelley School of Business - Department of Finance

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Internal information asymmetry, management forecasts, accounting restatements

49.

Buying Products and Services from Whom You Know

Posted: 16 Mar 2014
Ting Chen, Hagit Levy, Xiumin Martin and Ron Shalev
CUNY Baruch College, City University of New York (CUNY) - Stan Ross Department of Accountancy, Washington University in Saint Louis - Olin School of Business and University of Toronto - Rotman School of Management

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social net work, information asymmetry, agency costs

50.

Insider Trading, Litigation Concerns, and Auditor Going-Concern Opinions

Accounting Review, Forthcoming
Posted: 26 Aug 2012 Last Revised: 26 Nov 2022
Chen Chen, Xiumin Martin and Xin Wang
Monash University - Department of Accounting, Washington University in Saint Louis - Olin School of Business and The University of Hong Kong

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Insider trading, litigation risk, going-concern opinion, SOX

51.

Firms’ Share Price Reactions to the American Jobs Creation Act

Journal of International Accounting, Auditing & Taxation, No. 18, pp. 141-151, 2009
Posted: 04 Aug 2011
Garth Novack, Xiumin Martin and Raynolde Pereira
affiliation not provided to SSRN, Washington University in Saint Louis - Olin School of Business and University of Missouri at Columbia - School of Accountancy

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American Jobs Creation Act, Foreign earnings, Repatriation, Cash constraints

52.

Cross-Listing and Firm Growth

Review of Finance, Vol. 12, Issue 2, pp. 293-322, 2008
Posted: 14 Jul 2008
Inder K. Khurana, Xiumin Martin and Raynolde Periera
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, Washington University in Saint Louis - Olin School of Business and affiliation not provided to SSRN

Abstract:

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G15

53.

The Role of Firm-Specific Incentives and Country Factors in Explaining Voluntary IAS Adoptions: Evidence from Private Firms

European Accounting Review, Forthcoming
Posted: 12 Oct 2007
Jere R. Francis, Inder K. Khurana, Xiumin Martin and Raynolde Pereira
Maastricht University, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, Washington University in Saint Louis - Olin School of Business and University of Missouri at Columbia - School of Accountancy

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international accounting standards, accounting choice, IAS adoptions

54.

Does Cross Listing Lead to Higher Firm Growth

Review of Finance, Forthcoming
Posted: 03 Sep 2007
Inder K. Khurana, Xiumin Martin and Raynolde Pereira
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, Washington University in Saint Louis - Olin School of Business and University of Missouri at Columbia - School of Accountancy

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Cross Listing, External Financing, Cost of Capital, Firm Growth