Xiumin Martin

Washington University in Saint Louis - Olin School of Business

Associate Professor

Saint Louis, MO 63130

United States

SCHOLARLY PAPERS

40

DOWNLOADS
Rank 3,118

SSRN RANKINGS

Top 3,118

in Total Papers Downloads

11,503

CITATIONS
Rank 3,943

SSRN RANKINGS

Top 3,943

in Total Papers Citations

137

Scholarly Papers (40)

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), University of Georgia, Washington University in Saint Louis - Olin School of Business and Washington University in St. Louis - John M. Olin Business School
Downloads 1,655 (9,594)

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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 & Economics, Washington University in Saint Louis - Olin School of Business and University of Nebraska at Lincoln
Downloads 773 (30,385)
Citation 26

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Executive compensation, Agency costs, Debt maturity

3.

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 685 (35,848)
Citation 4

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accounting conservatism, recovery rate, bankruptcy resolution, covenant violation

4.
Downloads 679 ( 36,260)
Citation 28

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 at Columbia and Washington University in Saint Louis - Olin School of Business
Downloads 428 (64,832)
Citation 28

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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 at Columbia and Washington University in Saint Louis - Olin School of Business
Downloads 251 (118,390)
Citation 28

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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 585 (43,649)
Citation 21

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

6.

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 569 (45,817)

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

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 New York University (NYU) - Leonard N. Stern School of Business
Downloads 497 (54,365)

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8.
Downloads 469 ( 58,562)
Citation 14

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 469 (57,940)
Citation 14

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

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disclosure, external financing, firm growth

9.

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 & Economics, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and Washington University in Saint Louis - Olin School of Business
Downloads 459 (60,117)
Citation 14

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Voluntary disclosures, Management forecasts, Share repurchases

10.

An Information Factor: Can Informed Traders Make Abnormal Profits?

Number of pages: 46 Posted: 30 Jul 2018
Southern Methodist University, 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 375 (76,464)

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

11.

Do Loan Officers Impact Lending Decisions? Evidence from the Corporate Loan Market

Kelley School of Business Research Paper No. 16-80
Number of pages: 61 Posted: 07 Nov 2016 Last Revised: 22 Mar 2017
Janet Gao, Xiumin Martin and Joseph Pacelli
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 375 (76,464)

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Loan Officers, Human Capital, Syndicated Loans, Loan Contracts

12.

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 363 (79,522)
Citation 5

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Bank Entry, Information, Timely Loss Recognition, India

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, University of Georgia, Washington University in Saint Louis - Olin School of Business and National University of Singapore
Downloads 337 (86,631)

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audit quality, regulatory intervention, PCAOB

14.

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 335 (87,191)
Citation 3

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

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 & Economics, Washington University in Saint Louis - Olin School of Business and University of Tennessee, Knoxville
Downloads 311 (94,722)
Citation 3

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Voluntary Disclosures, Management Forecasts, Executive Stock Options

16.

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 307 (96,016)

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

17.

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 291 (101,721)

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multinational corporations, repatriation, Tax, M&A

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 268 (111,098)

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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 248 (120,347)
Citation 3

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Bank Affiliated Analyst, Conglomerate Forecast, Information Sharing

20.

Target Performance Goals in CEO Compensation Contracts and Management Earnings Guidance

Kelley School of Business Research Paper No. 17-19, 28th Annual Conference on Financial Economics and Accounting
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 243 (122,848)

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

21.

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 220 (135,571)
Citation 12

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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
Penn State University - Smeal College of Business, Washington University in Saint Louis - Olin School of Business and Boston College
Downloads 176 (166,602)
Citation 3

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

23.

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 169 (172,710)

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Multiemployer pension plans, value relevance, credit relevance

24.

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 New York University (NYU) - Leonard N. Stern School of Business
Downloads 165 (176,354)

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25.

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 161 (180,024)

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Performance pricing debt, debt maturity, leverage, underinvestment

26.

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 New York University (NYU) - Leonard N. Stern School of Business
Downloads 154 (186,891)

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

27.

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 (UIBE) - Business School, University of International Business and Economics, Washington University in Saint Louis - Olin School of Business and Boston College
Downloads 147 (194,242)

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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

28.

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, University of Georgia and Washington University in Saint Louis - Olin School of Business
Downloads 125 (220,971)
Citation 1

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deregistration, private benefits, JOBS Act

29.

Truncating Optimism

29th Annual Conference on Financial Economics & Accounting 2018
Number of pages: 67 Posted: 31 Jul 2018 Last Revised: 09 Aug 2018
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 95 (268,122)

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Earnings expectations, analyst forecasts, expectations management, abnormal returns

30.

Carrot or Stick? Evidence from a Pair of Natural Field Experiments Testing Lender Information Sharing Hypotheses

Kelley School of Business Research Paper No. 18-48
Number of pages: 54 Posted: 06 Jun 2018 Last Revised: 15 Jun 2018
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 94 (269,967)

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Adverse Selection, Moral Hazard, Fintech, P2P, Lender Information Sharing

31.

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

Number of pages: 65 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 New York University (NYU) - Leonard N. Stern School of Business
Downloads 91 (275,609)

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Personal connections, Supply chain, Information asymmetry, Agency costs

32.

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

Northeastern U. D’Amore-McKim School of Business Research Paper No. 3010001, 28th Annual Conference on Financial Economics and Accounting
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 82 (293,974)

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33.

Media Coverage and Firm Financial Reporting Quality

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

34.

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

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Internal information asymmetry, management forecasts, accounting restatements

35.

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 New York University (NYU) - Leonard N. Stern School of Business

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social net work, information asymmetry, agency costs

36.

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

Accounting Review, Forthcoming
Posted: 26 Aug 2012 Last Revised: 05 Nov 2012
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

37.

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

38.

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

39.

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 at Columbia, 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

40.

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