Xiumin Martin

Washington University in Saint Louis - Olin School of Business

Professor

Saint Louis, MO 63130

United States

SCHOLARLY PAPERS

63

DOWNLOADS
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SSRN RANKINGS

Top 2,874

in Total Papers Downloads

24,234

TOTAL CITATIONS
Rank 2,015

SSRN RANKINGS

Top 2,015

in Total Papers Citations

387

Scholarly Papers (63)

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
Xiamen University, Brigham Young University, Washington University in Saint Louis - Olin School of Business and Washington University in St. Louis - John M. Olin Business School
Downloads 3,507 (6,942)
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 1,123 (40,457)
Citation 3

Abstract:

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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 1,070 (43,442)
Citation 54

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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 937 (52,256)
Citation 48

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Executive compensation, Agency costs, Debt maturity

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
University of Missouri and Washington University in Saint Louis - Olin School of Business
Downloads 485 (120,765)
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
University of Missouri and Washington University in Saint Louis - Olin School of Business
Downloads 414 (145,930)

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

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 860 (57,853)
Citation 11

Abstract:

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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

7.

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 804 (64,410)
Citation 24

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accounting conservatism, recovery rate, bankruptcy resolution, covenant violation

8.

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 764 (68,898)
Citation 2

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

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 639 (86,655)
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
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 616 (90,832)
Citation 4

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

11.
Downloads 565 (101,402)
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 565 (100,077)
Citation 4

Abstract:

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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

12.

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 535 (108,515)
Citation 4

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Voluntary disclosures, Management forecasts, Share repurchases

13.
Downloads 519 (112,667)
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 519 (111,280)
Citation 6

Abstract:

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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

Abstract:

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disclosure, external financing, firm growth

14.
Downloads 514 (113,961)
Citation 4

Regulatory Protection and Opportunistic Bankruptcy

Contemporary Accounting Research, Forthcoming
Number of pages: 54 Posted: 16 Oct 2015 Last Revised: 18 Aug 2022
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 514 (112,569)
Citation 4

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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
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.

Uncle Sam’s Stimulus and Crypto Boom

Number of pages: 81 Posted: 10 Jan 2023 Last Revised: 03 May 2024
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 455 (131,906)

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Pay Check Protection, Crypto, Stimulus Program

16.

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 446 (135,173)

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

17.

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

Number of pages: 37 Posted: 05 Sep 2014
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 445 (135,548)
Citation 30

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audit quality, regulatory intervention, PCAOB

18.

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 434 (139,602)
Citation 6

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multinational corporations, repatriation, Tax, M&A

19.

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 424 (143,444)
Citation 26

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Bank Entry, Information, Timely Loss Recognition, India

20.

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 398 (154,213)
Citation 23

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

21.

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
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 393 (156,343)

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Annual Incentive Plans, Performance Targets, Management Earnings Guidance

22.

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 381 (161,962)
Citation 1

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Voluntary Disclosures, Management Forecasts, Executive Stock Options

23.

Does Market Demand for Climate-Related Disclosure Regulation?

Number of pages: 31 Posted: 22 Nov 2022
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 364 (170,418)

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ESG; Regulation

24.

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 360 (172,462)
Citation 1

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

25.

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 354 (175,686)
Citation 15

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Personal connections, Supplier selection, Supply chain, Information asymmetry

26.

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 329 (190,154)
Citation 1

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

27.

Mutual Fund ESG Disclosures

HKU Jockey Club Enterprise Sustainability Global Research Institute - Archive
Number of pages: 42 Posted: 10 Feb 2024 Last Revised: 16 Dec 2024
Washington University in Saint Louis - Olin Business School, Washington University in Saint Louis - Olin School of Business, Washington University in Saint Louis, John M. Olin Business School, Students and Washington University in Saint Louis, John M. Olin Business School, Students
Downloads 328 (190,797)

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Disclosure, ESG, SEC

28.

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
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 318 (197,069)

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

29.

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 316 (198,428)
Citation 1

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

30.

Lender Coordination and Loan Renegotiation

Georgetown McDonough School of Business Research Paper No. 4484738, Olin Business School Center for Finance & Accounting Research Paper No. 2023/05
Number of pages: 58 Posted: 26 Jun 2023 Last Revised: 14 Jun 2024
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 311 (201,820)

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Syndicated loans; Renegotiation; Incomplete contracting; Network structure

31.

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 306 (205,471)
Citation 5

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Bank Affiliated Analyst, Conglomerate Forecast, Information Sharing

32.

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

The Accounting Review, Forthcoming, Olin Business School Center for Finance & Accounting Research Paper No. 2022/07
Number of pages: 52 Posted: 08 Dec 2022 Last Revised: 14 Jun 2024
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 305 (206,200)
Citation 2

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

33.

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 301 (209,159)
Citation 2

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

34.

AI (ChatGPT) Democratization, Return Predictability, and Trading Inequality

Olin Business School Center for Finance & Accounting Research Paper No. 2024/19
Number of pages: 65 Posted: 27 Aug 2023 Last Revised: 02 Feb 2025
Anne Chang, Xi Dong, Xiumin Martin and Changyun Zhou
City University of New York, Baruch College - Zicklin School of Business - Stan Ross Department of Accountancy, City University of New York, Baruch College - Zicklin School of Business - Department of Economics and Finance, Washington University in Saint Louis - Olin School of Business and Southwestern University of Finance and Economics (SWUFE)
Downloads 285 (221,382)

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Return Predictability, Artificial Intelligence AI, ChatGPT, AI democratization, Open AI, Outage, Machine Learning ML, Earnings Conference Calls, Retail Investors, Short Sellers, Households, Anomalies, Financial Market Fairness, Financial Literacy, Information Asymmetry

35.

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 277 (227,948)
Citation 14

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36.

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

Number of pages: 51 Posted: 12 Dec 2022 Last Revised: 01 Oct 2024
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 266 (237,490)

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

37.

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
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 255 (247,857)

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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

38.

Mandatory Key Audit Matter Disclosure and Investor Information Acquisition

HKU Jockey Club Enterprise Sustainability Global Research Institute - Archive
Number of pages: 56 Posted: 16 Feb 2024 Last Revised: 28 Oct 2024
Deqiu Chen, Nian Liu, Xuejiao Liu, Xiumin Martin and Xin Wang
University of International Business and Economics, University of International Business and Economics (UIBE), University of International Business and Economics, Washington University in Saint Louis - Olin School of Business and The University of Hong Kong
Downloads 239 (264,298)

Abstract:

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Key audit matter (KAM), idiosyncratic KAM information, investor information acquisition, corporate site visit, machine learning

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 229 (275,468)

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

40.

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
CUNY Baruch College, Washington University in Saint Louis - Olin School of Business, University of Alberta and University of Alberta
Downloads 219 (287,467)

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Multiemployer pension plans, value relevance, credit relevance

41.

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 211 (297,694)
Citation 1

Abstract:

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

42.

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 211 (297,694)

Abstract:

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43.

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 199 (314,548)
Citation 5

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

44.

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 197 (317,411)
Citation 2

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Performance pricing debt, debt maturity, leverage, underinvestment

45.

Accounting Talent Gap: Implications for the Audit Market


Number of pages: 52 Posted: 06 Aug 2024 Last Revised: 15 Jan 2025
Qin Tan, Ruiting(Dan) Dai, Xiumin Martin and Yiwen Li
City University of Hong Kong (CityU), Drexel University - Bennett S. LeBow College of Business, Washington University in Saint Louis - Olin School of Business and Villanova University
Downloads 189 (329,714)

Abstract:

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accounting pipeline shortages, accounting graduates supply, audit quality, restatements, data science skills

46.

Does Timely Reporting of Insider Trading Erode Insiders’ Trading Profits?

HKU Jockey Club Enterprise Sustainability Global Research Institute - Archive
Number of pages: 52 Posted: 18 Feb 2024 Last Revised: 16 Dec 2024
Xu Jiang, Xiumin Martin and Benda Yin
Duke University, Washington University in Saint Louis - Olin School of Business and Duke University - Fuqua School of Business
Downloads 172 (358,699)

Abstract:

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Insider trading, Accelerated reporting, Security regulation.

47.

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
Washington University in Saint Louis - Olin Business School, Seoul National University - Graduate School of Public Administration, Texas Tech University - Area of Accounting and Washington University in Saint Louis - Olin School of Business
Downloads 169 (364,305)
Citation 8

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

48.

The Digital Wordsmith: AI-Assisted Disclosures and Crowdfunding Success

Olin Business School Center for Finance & Accounting Research Paper No. 2024/21, Northeastern U. D’Amore-McKim School of Business Research Paper No. 5041035, Donald G. Costello College of Business at George Mason University Research Paper
Number of pages: 47 Posted: 06 Dec 2024
John (Jianqiu) Bai, Yi Cao, Xiumin Martin and Chi Wan
Northeastern University - D’Amore-McKim School of Business, Donald G. Costello College of Business at George Mason University, Washington University in Saint Louis - Olin School of Business and University of Massachusetts Boston - Department of Accounting and Finance
Downloads 166 (369,969)

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crowdfunding, Generative AI, Large Language Model, asymmetric information, AI detector, GPTZero

49.

Nudges on Environmental Engagement: Evidence from Crowdfunding

Donald G. Costello College of Business at George Mason University Research Paper, Northeastern U. D’Amore-McKim School of Business Research Paper No. 4783071, Olin Business School Center for Finance & Accounting Research Paper No. 2024/03, HKU Jockey Club Enterprise Sustainability Global Research Institute - Archive
Number of pages: 63 Posted: 04 Apr 2024 Last Revised: 16 Dec 2024
John (Jianqiu) Bai, Yi Cao, Xiumin Martin and Chi Wan
Northeastern University - D’Amore-McKim School of Business, Donald G. Costello College of Business at George Mason University, Washington University in Saint Louis - Olin School of Business and University of Massachusetts Boston - Department of Accounting and Finance
Downloads 164 (373,949)

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crowdfunding, ESG, sustainability

50.

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 163 (375,863)
Citation 1

Abstract:

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deregistration, private benefits, JOBS Act

51.

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 114 (499,594)
Citation 3

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

52.

Do CDP’s Disclosure Requests Constitute Selective Disclosures?

HKU Jockey Club Enterprise Sustainability Global Research Institute - Archive
Number of pages: 10 Posted: 31 Oct 2023 Last Revised: 16 Dec 2024
Xiumin Martin
Washington University in Saint Louis - Olin School of Business
Downloads 98 (556,459)

Abstract:

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

53.

Measuring Defi Risk

Number of pages: 11 Posted: 13 Dec 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 91 (583,201)

Abstract:

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

54.

Decipher Market Responses to Climate Trace Emission Data Release

Posted: 29 Oct 2024
Igor Kadach, Minjae Koo, Xiumin Martin and Meiling Zhao
University of Navarra, IESE Business School, Prince of Wales Hospital - The Chinese University of Hong Kong, Washington University in Saint Louis - Olin School of Business and The Chinese University of Hong Kong (CUHK)

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55.

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

56.

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

57.

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

The Accounting Review, Forthcoming
Posted: 24 Jun 2015 Last Revised: 05 May 2017
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

58.

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

59.

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

60.

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

61.

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

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G15

62.

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
University of Missouri, 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

63.

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