Xiumin Martin

Washington University in Saint Louis - Olin School of Business

Associate Professor

Saint Louis, MO 63130

United States

SCHOLARLY PAPERS

37

DOWNLOADS
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Top 3,615

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8,936

CITATIONS
Rank 4,066

SSRN RANKINGS

Top 4,066

in Total Papers Citations

133

Scholarly Papers (37)

1.

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, Washington University in Saint Louis - Olin School of Business and University of Nebraska at Lincoln
Downloads 648 (29,091)
Citation 27

Abstract:

Executive compensation, Agency costs, Debt maturity

2.
Downloads 644 ( 33,036)
Citation 26

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 419 (56,658)
Citation 26

Abstract:

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 225 (114,110)
Citation 26

Abstract:

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 559 (39,334)
Citation 22

Abstract:

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:

financial development, cash

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 498 (32,631)
Citation 2

Abstract:

accounting conservatism, recovery rate, bankruptcy resolution, covenant violation

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 461 (50,327)
Citation 14

Abstract:

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:

disclosure, external financing, firm growth

6.

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, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and Washington University in Saint Louis - Olin School of Business
Downloads 406 (53,633)
Citation 14

Abstract:

Voluntary disclosures, Management forecasts, Share repurchases

7.

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 337 (74,067)
Citation 5

Abstract:

Bank Entry, Information, Timely Loss Recognition, India

8.

Does Target Tax Aggressiveness Matter in Corporate Takeovers?

Number of pages: 48 Posted: 21 Dec 2012 Last Revised: 05 Oct 2017
Xiumin Martin, Cong Wang and Hong Zou
Washington University in Saint Louis - Olin School of Business, China Europe International Business School (CEIBS) and City University of Hong Kong (CityUHK) - Faculty of Business
Downloads 303 (50,722)

Abstract:

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 New York University (NYU) - Leonard N. Stern School of Business
Downloads 292 (52,757)

Abstract:

10.

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, Washington University in Saint Louis - Olin School of Business and University of Tennessee, Knoxville
Downloads 291 (83,155)
Citation 3

Abstract:

Voluntary Disclosures, Management Forecasts, Executive Stock Options

11.

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 259 (83,478)
Citation 2

Abstract:

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

12.

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 248 (98,701)

Abstract:

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

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 - NUS Business School
Downloads 227 (83,790)

Abstract:

audit quality, regulatory intervention, PCAOB

14.

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 219 (107,852)
Citation 3

Abstract:

Bank Affiliated Analyst, Conglomerate Forecast, Information Sharing

15.

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), Washington University in Saint Louis - Olin Business School and Washington University in Saint Louis - Olin School of Business
Downloads 190 (122,043)
Citation 12

Abstract:

16.

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 154 (148,256)
Citation 2

Abstract:

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

17.

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 152 (155,409)

Abstract:

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, McGill University - Desautels Faculty of Management and University of Maryland - Robert H. Smith School of Business
Downloads 150 (101,199)

Abstract:

multinational corporations, repatriation, Tax, M&A

19.

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 139 (158,726)

Abstract:

Performance pricing debt, debt maturity, leverage, underinvestment

Pessimistic Earnings Guidance Before Annual Incentive Plan Approval

Kelley School of Business Research Paper No. 17-19
Number of pages: 58 Posted: 14 Mar 2017
Xiumin Martin, Hojun Seo and Jun Yang
Washington University in Saint Louis - Olin School of Business, National University of Singapore - NUS Business School and Indiana University - Kelley School of Business - Department of Finance
Downloads 124 (194,213)

Abstract:

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

Pessimistic Earnings Guidance Before Annual Incentive Plan Approval

Kelley School of Business Research Paper No. 17-19
Posted: 14 Mar 2017
Xiumin Martin, Hojun Seo and Jun Yang
Washington University in Saint Louis - Olin School of Business, National University of Singapore - NUS Business School and Indiana University - Kelley School of Business - Department of Finance
Downloads 3 (563,520)

Abstract:

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

21.

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 105 (169,774)

Abstract:

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

22.

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 - Department of Accounting, Operations & Information Systems and University of Alberta
Downloads 90 (165,071)

Abstract:

Multiemployer pension plans, value relevance, credit relevance

23.

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 78 (207,490)
Citation 1

Abstract:

deregistration, private benefits, JOBS Act

24.

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:

Internal information asymmetry, management forecasts, accounting restatements

25.

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) - School of Finance, University of Georgia, Washington University in Saint Louis - Olin School of Business and Washington University in St. Louis - Olin School of Business
Downloads 53 (29,584)

Abstract:

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

26.

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: 54 Posted: 28 Jul 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 0 (407,520)

Abstract:

27.

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 (CUNY) - 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 0 (416,590)

Abstract:

Personal connections, Supply chain, Information asymmetry, Agency costs

28.

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

Abstract:

media coverage, financial reporting quality, high speed rail

29.

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 0 (129,619)

Abstract:

Loan Officers, Human Capital, Syndicated Loans, Loan Contracts

30.

Bank IPO and Lending Practices – An Empirical Study in China

Number of pages: 54 Posted: 07 Mar 2016
Deqiu Chen, Xiumin Martin and Xuejiao Liu
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
Downloads 0 (212,861)

Abstract:

Bank IPO Lending Terms, Accounting, Conservatism

31.

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 0 (98,301)

Abstract:

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

32.

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

Abstract:

social net work, information asymmetry, agency costs

33.

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

Abstract:

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

34.

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:

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

35.

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:

G15

36.

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

Abstract:

international accounting standards, accounting choice, IAS adoptions

37.

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:

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