Estelle Sun

Boston University - Questrom School of Business

Assistant Professor

595 Commonwealth Avenue

Boston, MA MA 02215

United States

SCHOLARLY PAPERS

22

DOWNLOADS
Rank 6,247

SSRN RANKINGS

Top 6,247

in Total Papers Downloads

10,337

SSRN CITATIONS
Rank 13,552

SSRN RANKINGS

Top 13,552

in Total Papers Citations

59

CROSSREF CITATIONS

27

Scholarly Papers (22)

1.

The Relevance to Investors of Greenhouse Gas Emission Disclosures

UC Davis Graduate School of Management Research Paper No. 01-11
Number of pages: 60 Posted: 06 Jan 2011 Last Revised: 14 Apr 2015
Paul A. Griffin, David H. Lont and Estelle Sun
University of California, Davis - Graduate School of Management, University of Otago - Department of Accountancy and Finance and Boston University - Questrom School of Business
Downloads 1,938 (12,544)
Citation 37

Abstract:

Loading...

Greenhouse gas emissions, investor relevance, Canadian and U.S. disclosure regulations, event study.

Corporate Governance and Audit Fees: Evidence of Countervailing Relations

Number of pages: 55 Posted: 14 Dec 2007 Last Revised: 04 Sep 2008
Paul A. Griffin, David H. Lont and Estelle Sun
University of California, Davis - Graduate School of Management, University of Otago - Department of Accountancy and Finance and Boston University - Questrom School of Business
Downloads 1,568 (17,090)
Citation 3

Abstract:

Loading...

Auditing, audit fees, corporate governance, Sarbanes-Oxley

Corporate Governance and Audit Fees: Evidence of Countervailing Relations

Journal of Contemporary Accounting and Economics, Forthcoming
Posted: 15 May 2008 Last Revised: 04 Sep 2008
Paul A. Griffin, David H. Lont and Estelle Sun
University of California, Davis - Graduate School of Management, University of Otago - Department of Accountancy and Finance and Boston University - Questrom School of Business

Abstract:

Loading...

Auditing, audit fees, corporate governance, Sarbanes-Oxley

The Use of Financial Ratio Models to Help Investors Predict and Interpret Significant Corporate Events

Number of pages: 75 Posted: 04 Oct 2013
University of California, Berkeley - Haas School of Business, USC Marshall School of Business, Boston University - Questrom School of Business and University of Houston - Bauer College of Business
Downloads 789 (46,006)

Abstract:

Loading...

The Use of Financial Ratio Models to Help Investors Predict and Interpret Significant Corporate Events

Australian Journal of Management, Vol. 38, No. 3, 2013
Posted: 11 Dec 2013
University of California, Berkeley - Haas School of Business, USC Marshall School of Business, Boston University - Questrom School of Business and University of Houston - Bauer College of Business

Abstract:

Loading...

Bankruptcy, distress, restructuring charges, goodwill impairment, IPOs, SEOs, accounting misstatements, fraud, financial ratio models

4.

Non-Discretionary Conservatism: Evidence and Implications

Journal of Accounting & Economics (JAE), Vol. 56, No. 2-3 (Supplement), 2013
Number of pages: 60 Posted: 14 Mar 2012 Last Revised: 07 Jan 2014
London Business School, University of Southern California - Leventhal School of Accounting and Boston University - Questrom School of Business
Downloads 733 (51,542)
Citation 9

Abstract:

Loading...

Non-discretionary conservatism, conditional conservatism, book-to-market, asset impairment.

5.

Yahoo Finance Search and Earnings Announcements

Number of pages: 47 Posted: 09 Jul 2016
London Business School, London Business School, Boston University - Questrom School of Business and Yahoo! - Yahoo! Research Labs
Downloads 728 (52,026)
Citation 9

Abstract:

Loading...

Yahoo Finance search; investor attention; earnings responses; earnings surprises; returns; volume; EDGAR search; Google search

6.

Why Are Losses Less Persistent than Profits? Curtailments versus Conservatism

Management Science, Forthcoming
Number of pages: 58 Posted: 19 Mar 2014 Last Revised: 24 Mar 2016
London Business School, University of Southern California - Leventhal School of Accounting and Boston University - Questrom School of Business
Downloads 707 (54,061)
Citation 13

Abstract:

Loading...

Conservatism, conditional conservatism, abandonment option, curtailment, asset impairment

Agency Problems and Audit Fees: Further Tests of the Free Cash Flow Hypothesis

UC Davis Graduate School of Management Research Paper No. 07-09
Number of pages: 37 Posted: 08 Feb 2009 Last Revised: 21 Jul 2009
Paul A. Griffin, David H. Lont and Estelle Sun
University of California, Davis - Graduate School of Management, University of Otago - Department of Accountancy and Finance and Boston University - Questrom School of Business
Downloads 662 (58,095)
Citation 4

Abstract:

Loading...

Audit fees, Free cash flow hypothesis, Agency problems

Agency Problems and Audit Fees: Further Tests of the Free Cash Flow Hypothesis

Accounting and Finance, UC Davis Graduate School of Management Research Paper No. 19-09
Posted: 13 Sep 2009
Paul A. Griffin, David H. Lont and Estelle Sun
University of California, Davis - Graduate School of Management, University of Otago - Department of Accountancy and Finance and Boston University - Questrom School of Business

Abstract:

Loading...

Audit fees, Free cash flow hypothesis, Agency problems

8.

Governance Regulatory Changes, IFRS Adoption, and New Zealand Audit and Non-Audit Fees: Empirical Evidence

Number of pages: 39 Posted: 15 Feb 2008 Last Revised: 11 Jan 2009
Paul A. Griffin, David H. Lont and Estelle Sun
University of California, Davis - Graduate School of Management, University of Otago - Department of Accountancy and Finance and Boston University - Questrom School of Business
Downloads 559 (72,994)
Citation 3

Abstract:

Loading...

Audit fees, auditor independence, governance regulations, International Financial

9.

Investor Demand for Sell-Side Research

Accounting Review, Vol. 92. No. 2, 2017
Number of pages: 57 Posted: 11 Nov 2012 Last Revised: 30 Mar 2017
Alastair Lawrence, James Ryans and Estelle Sun
London Business School, London Business School and Boston University - Questrom School of Business
Downloads 542 (75,851)
Citation 7

Abstract:

Loading...

Analyst demand; financial reporting events; analyst ability; retail investors

The Differential Role of R&D and SG&A for Earnings Management and Stock Price Manipulation

Contemporary Accounting Research, Forthcoming
Number of pages: 56 Posted: 09 Mar 2016 Last Revised: 13 Jul 2020
Estelle Sun
Boston University - Questrom School of Business
Downloads 353 (124,406)

Abstract:

Loading...

real earnings management, ¬discretionary R&D, ¬discretionary SG&A, accrual-based earnings management, SEOs, financial misstatements.

The Differential Role of R&D and SG&A for Earnings Management and Stock Price Manipulation

Contemporary Accounting Research, Forthcoming
Posted: 11 Dec 2020
Estelle Sun
Boston University - Questrom School of Business

Abstract:

Loading...

real earnings management, discretionary R&D, discretionary SG&A, accrual-based earnings management, SEOs, financial misstatements

11.

Earnings Announcement Promotions: A Yahoo Finance Field Experiment

Journal of Accounting & Economics (JAE), Vol. 66, No. 2-3, 2018
Number of pages: 43 Posted: 24 Mar 2017 Last Revised: 05 Feb 2019
London Business School, London Business School, Boston University - Questrom School of Business and Yahoo! - Yahoo! Research Labs
Downloads 338 (131,329)
Citation 13

Abstract:

Loading...

investor attention, media articles, earnings response, capital markets field experiment, abnormal returns, retail investors, event study

12.

Weathering the Weather: Does Extreme Weather Affect the Cost of an Audit?

Number of pages: 51 Posted: 11 Mar 2021 Last Revised: 16 Jun 2021
University of California, Davis - Graduate School of Management, Boston University - Questrom School of Business and Boston University - Questrom School of Business
Downloads 272 (165,888)

Abstract:

Loading...

Audit cost, audit risk, audit effort, extreme weather, audit fees, metropolitan statistical area

13.

Quantifying the Effect of Spillovers on Analyst Outputs

Number of pages: 45 Posted: 09 Feb 2017 Last Revised: 01 Jun 2022
Thaddeus Neururer and Estelle Sun
University of Akron - The George W. Daverio School of Accountancy and Boston University - Questrom School of Business
Downloads 261 (171,628)
Citation 1

Abstract:

Loading...

spillovers; analyst ability; analyst forecast accuracy; iterative model

14.

Investor Reliance on the Crowd

Number of pages: 46 Posted: 04 Apr 2017
London Business School, London Business School, Boston University - Questrom School of Business and Yahoo! - Yahoo! Research Labs
Downloads 227 (196,378)

Abstract:

Loading...

Investor reliance, crowd information, negative returns, uncertainty, information environment

15.

Troublesome Tidings? Investors’ Response to a Wells Notice

Number of pages: 36 Posted: 17 Apr 2011
Paul A. Griffin and Estelle Sun
University of California, Davis - Graduate School of Management and Boston University - Questrom School of Business
Downloads 179 (244,468)
Citation 3

Abstract:

Loading...

Wells Notice, Securities and Exchange Commission, Investor Response, Disclosure Regulation, Event Study

Sentiment, Loss Firms, and Investor Expectations of Future Earnings

Contemporary Accounting Research, Forthcoming
Number of pages: 49 Posted: 25 Sep 2017 Last Revised: 24 Apr 2020
Eddie Riedl, Estelle Sun and Guannan Wang
Boston University - Questrom School of Business, Boston University - Questrom School of Business and Suffolk University
Downloads 169 (255,716)
Citation 2

Abstract:

Loading...

investor sentiment, mispricing, earnings persistence, losses

Sentiment, Loss Firms, and Investor Expectations of Future Earnings

Contemporary Accounting Research, Forthcoming
Posted: 16 Jul 2020
Eddie Riedl, Estelle Sun and Guannan Wang
Boston University - Questrom School of Business, Boston University - Questrom School of Business and Suffolk University

Abstract:

Loading...

investor sentiment, mispricing, earnings persistence, losses

17.

Threatened by Wildfires: What Do Firms Disclose in Their 10-Ks?

Number of pages: 52 Posted: 19 Oct 2020 Last Revised: 02 Jun 2021
Paul A. Griffin, Yijing Jiang and Estelle Sun
University of California, Davis - Graduate School of Management, Boston University - Questrom School of Business and Boston University - Questrom School of Business
Downloads 165 (262,115)

Abstract:

Loading...

Wildfire risk, wildfire exposure, 10-K disclosure, determinants of wildfire disclosure

18.

Environmental Performance and Analyst Information Processing Costs

Journal of Corporate Finance, Forthcoming
Number of pages: 48 Posted: 03 Sep 2016 Last Revised: 20 Jun 2019
University of California, Davis - Graduate School of Management, University of Akron - The George W. Daverio School of Accountancy and Boston University - Questrom School of Business
Downloads 147 (286,486)

Abstract:

Loading...

analyst earnings forecasts, analyst processing costs, environmental strengths and concerns, cost of socially responsible investing

19.

Strange Bedfellows? - Voluntary CSR Disclosure and Politics

Accounting and Finance 53 (2013) 867–903. doi: 10.1111/acfi.12033
Posted: 31 Oct 2012 Last Revised: 24 Oct 2015
Paul A. Griffin and Estelle Sun
University of California, Davis - Graduate School of Management and Boston University - Questrom School of Business

Abstract:

Loading...

corporate social responsibility, voluntary disclosure, stock market response, corporate political contributions, political action committees, presidential voting

20.

Supply Chain Sustainability: Evidence on Conflict Minerals

Pacific Accounting Review DOI: 10.1108/PAR-04-2013-0023
Posted: 17 Aug 2012 Last Revised: 15 May 2014
Paul A. Griffin, David H. Lont and Estelle Sun
University of California, Davis - Graduate School of Management, University of Otago - Department of Accountancy and Finance and Boston University - Questrom School of Business

Abstract:

Loading...

Supply chain sustainability, Conflict minerals, Dodd-Frank Reform Act, Section 1502, Off-balance sheet assets and liabilities

21.

Going Green: Market Reaction to CSR Newswire Releases

Journal of Accounting and Public Policy, Vol. 32, No. 2, 2013
Posted: 30 Jan 2012 Last Revised: 24 Oct 2015
Paul A. Griffin and Estelle Sun
University of California, Davis - Graduate School of Management and Boston University - Questrom School of Business

Abstract:

Loading...

Climate change voluntary disclosure, CSR newswire service, greenhouse gas emission information, event study, Fama-French model

22.

Governance Regulatory Changes, International Financial Reporting Standards Adoption, and New Zealand Audit and Non-Audit Fees: Empirical Evidence

Accounting and Finance, 2009
Posted: 16 Jul 2009
Paul A. Griffin, David H. Lont and Estelle Sun
University of California, Davis - Graduate School of Management, University of Otago - Department of Accountancy and Finance and Boston University - Questrom School of Business

Abstract:

Loading...

Audit fees, Auditor independence, Governance regulations, International Financial Reporting Standards, Non-audit fees, NZ IFRS, Sarbanes–Oxley Act