Xiumin Martin

Washington University in Saint Louis - Olin School of Business

Associate Professor

Saint Louis, MO 63130

United States

SCHOLARLY PAPERS

45

DOWNLOADS
Rank 3,128

SSRN RANKINGS

Top 3,128

in Total Papers Downloads

12,674

SSRN CITATIONS
Rank 3,694

SSRN RANKINGS

Top 3,694

in Total Papers Citations

144

CROSSREF CITATIONS

182

Scholarly Papers (45)

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 1,980 (8,230)
Citation 17

Abstract:

Loading...

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

2.

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 798 (32,832)
Citation 15

Abstract:

Loading...

Executive compensation, Agency costs, Debt maturity

3.
Downloads 717 ( 37,959)
Citation 27

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 437 (70,924)
Citation 29

Abstract:

Loading...

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 280 (117,772)

Abstract:

Loading...

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

4.

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 707 (38,681)
Citation 6

Abstract:

Loading...

accounting conservatism, recovery rate, bankruptcy resolution, covenant violation

5.

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 618 (46,329)
Citation 2

Abstract:

Loading...

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

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 604 (47,105)
Citation 10

Abstract:

Loading...

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

Abstract:

Loading...

financial development, cash

7.

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 517 (58,182)
Citation 15

Abstract:

Loading...

8.

An Information Factor: What Are Skilled Investors Buying and Selling?

Number of pages: 49 Posted: 30 Jul 2018 Last Revised: 24 Sep 2019
Southern Methodist University (SMU), Washington University in Saint Louis - Olin School of Business, University of Utah - Department of Finance and Washington University in St. Louis - John M. Olin Business School
Downloads 504 (60,055)

Abstract:

Loading...

Informed Trading, Insider Trading, Short Selling, Option Trading, Hedge Funds

9.
Downloads 474 ( 64,876)
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 474 (64,214)
Citation 6

Abstract:

Loading...

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:

Loading...

disclosure, external financing, firm growth

10.

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 464 (66,566)
Citation 2

Abstract:

Loading...

Voluntary disclosures, Management forecasts, Share repurchases

11.

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.
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 371 (86,796)
Citation 6

Abstract:

Loading...

Bank Entry, Information, Timely Loss Recognition, India

12.

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 Boston College
Downloads 356 (90,957)
Citation 8

Abstract:

Loading...

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

13.

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 National University of Singapore
Downloads 346 (93,963)
Citation 13

Abstract:

Loading...

audit quality, regulatory intervention, PCAOB

14.

Accounting Based Regulation and Earnings Management

Number of pages: 61 Posted: 16 Oct 2015 Last Revised: 03 Jun 2016
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 329 (99,398)
Citation 2

Abstract:

Loading...

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

15.

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 317 (103,635)
Citation 1

Abstract:

Loading...

Voluntary Disclosures, Management Forecasts, Executive Stock Options

16.

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 311 (105,722)
Citation 3

Abstract:

Loading...

multinational corporations, repatriation, Tax, M&A

17.

Target Performance Goals in CEO Compensation Contracts and Management Earnings Guidance

Kelley School of Business Research Paper No. 17-19
Number of pages: 63 Posted: 14 Mar 2017 Last Revised: 06 Sep 2018
Xiumin Martin, Hojun Seo, Jun Yang and Daniel Sungyeon Kim
Washington University in Saint Louis - Olin School of Business, National University of Singapore, Indiana University - Kelley School of Business - Department of Finance and Peking University HSBC Business School
Downloads 303 (108,782)

Abstract:

Loading...

Annual Incentive Plan (bonus contracts), Performance Targets, Management Earnings Guidance

18.

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 273 (121,517)
Citation 1

Abstract:

Loading...

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

19.

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 256 (130,018)
Citation 4

Abstract:

Loading...

Bank Affiliated Analyst, Conglomerate Forecast, Information Sharing

20.

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 223 (148,940)
Citation 4

Abstract:

Loading...

21.

The Influence of Loan Officers on Loan Contract Design and Performance

Kelley School of Business Research Paper No. 19-45
Number of pages: 51 Posted: 09 Aug 2019
University of North Carolina Kenan-Flagler Business School, Indiana University - Kelley School of Business, Washington University in Saint Louis - Olin School of Business and Indiana University - Kelley School of Business - Department of Accounting
Downloads 193 (170,457)
Citation 1

Abstract:

Loading...

loan officers, banking, comparables pricing, syndicated loans

22.

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 Boston College
Downloads 181 (180,631)
Citation 1

Abstract:

Loading...

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

23.

Truncating Optimism

29th Annual Conference on Financial Economics & Accounting 2018
Number of pages: 49 Posted: 31 Jul 2018 Last Revised: 11 Sep 2019
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 Washington University in St. Louis - Olin School of Business
Downloads 180 (181,500)
Citation 2

Abstract:

Loading...

Forecast removals, analyst forecasts, I/B/E/S, forecast optimism

24.

The Value and Credit Relevance of Multiemployer Pension Plan Obligations

Accounting Review, American Accounting Association, September 2015; Volume 90, Issue 5
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 177 (184,166)

Abstract:

Loading...

Multiemployer pension plans, value relevance, credit relevance

25.

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 170 (190,768)

Abstract:

Loading...

26.

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 163 (197,721)
Citation 2

Abstract:

Loading...

Performance pricing debt, debt maturity, leverage, underinvestment

27.

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 161 (200,855)
Citation 1

Abstract:

Loading...

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

28.

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 Boston College
Downloads 159 (201,920)

Abstract:

Loading...

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

29.

The Carrot Effect of Informing Borrowers about Credit Reporting: Two Randomized Field Experiments

Kelley School of Business Research Paper No. 18-48
Number of pages: 58 Posted: 16 Jun 2019 Last Revised: 08 Jul 2020
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 156 (205,126)
Citation 2

Abstract:

Loading...

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

30.

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 132 (234,919)
Citation 1

Abstract:

Loading...

deregistration, private benefits, JOBS Act

31.

On the Fast Track: Information Acquisition Costs and Information Production

Swiss Finance Institute Research Paper No. 20-14
Number of pages: 96 Posted: 01 Jan 2020 Last Revised: 24 Mar 2020
Deqiu Chen, Yujing Ma, Xiumin Martin and Roni Michaely
affiliation not provided to SSRN, Business School, University of International Business and Economics, Washington University in Saint Louis - Olin School of Business and University of Geneva - Geneva Finance Research Institute (GFRI)
Downloads 111 (268,693)

Abstract:

Loading...

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

32.

Weak Creditor Rights and Insider Opportunism: Evidence from an Emerging Market

Northeastern U. D’Amore-McKim School of Business Research Paper No. 3010001
Number of pages: 62 Posted: 28 Jul 2017 Last Revised: 26 Oct 2017
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 95 (296,617)

Abstract:

Loading...

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 and Washington University in Saint Louis - Olin School of Business
Downloads 72 (354,326)
Citation 2

Abstract:

Loading...

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

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

Contemporary Accounting Research, Forthcoming
Posted: 31 Mar 2020
Washington University in Saint Louis - Olin Business School, Seoul National University - Graduate School of Public Administration, Texas Tech University and Washington University in Saint Louis - Olin School of Business

Abstract:

Loading...

Bank scrutiny, borrowing-base loan, aging report, write-off

34.

On the Fast Track: Information Acquisition Costs and Information Production

Number of pages: 94 Posted: 25 Feb 2020 Last Revised: 02 Mar 2020
Deqiu Chen, Yujing Ma, Xiumin Martin and Roni Michaely
University of International Business and Economics, Business School, University of International Business and Economics, Washington University in Saint Louis - Olin School of Business and University of Geneva - Geneva Finance Research Institute (GFRI)
Downloads 70 (355,863)

Abstract:

Loading...

Information Acquisition, Acquisition Cost, Information Quality, Soft Information, Sell Side Analysts, Price Efficiency

35.

Law and Lemons

Number of pages: 45 Posted: 27 Oct 2019
Chihoon Cho, Richard M. Frankel and Xiumin Martin
Washington University in Saint Louis, John M. Olin Business School, Students, Washington University in Saint Louis - Olin Business School and Washington University in Saint Louis - Olin School of Business
Downloads 54 (405,161)
Citation 1

Abstract:

Loading...

information asymmetry, disclosure, verifiability, law

36.

Is Accounting Information Quality Priced in Managerial Labor Market? [enter Paper Title]

Number of pages: 57
Yonghong Jia, Xinghua Gao and Xiumin Martin
Iowa State University, Washington State University and Washington University in Saint Louis - Olin School of Business
Downloads 1

Abstract:

Loading...

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

37.

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
Ting Chen, Hagit Levy, Xiumin Martin and Ron Shalev
University of Massachusetts Boston - College of Management, City University of New York - Stan Ross Department of Accountancy, Washington University in Saint Louis - Olin School of Business and University of Toronto - Rotman School of Management
Downloads 131

Abstract:

Loading...

Personal connections, Supplier selection, Supply chain, Information asymmetry

38.

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

Abstract:

Loading...

media coverage, financial reporting quality, high speed rail

39.

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, Boston College, The University of Hong Kong and Indiana University - Kelley School of Business - Department of Finance

Abstract:

Loading...

Internal information asymmetry, management forecasts, accounting restatements

40.

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 - Stan Ross Department of Accountancy, Washington University in Saint Louis - Olin School of Business and University of Toronto - Rotman School of Management

Abstract:

Loading...

social net work, information asymmetry, agency costs

41.

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

Accounting Review, Forthcoming
Posted: 26 Aug 2012 Last Revised: 08 Apr 2020
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

Abstract:

Loading...

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

42.

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

Abstract:

Loading...

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

43.

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:

Loading...

G15

44.

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
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

Abstract:

Loading...

international accounting standards, accounting choice, IAS adoptions

45.

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

Abstract:

Loading...

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