Estelle Sun

Boston University - Questrom School of Business

Assistant Professor

595 Commonwealth Avenue

Boston, MA MA 02215

United States

  • Boston University - Questrom School of Business

    • Email
    • Tel: 1-617-353-2353
SCHOLARLY PAPERS

24

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12,527

TOTAL CITATIONS
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Top 7,629

in Total Papers Citations

171

Scholarly Papers (24)

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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 2,388 (13,177)
Citation 37

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

2.

Corporate Governance and Audit Fees: Evidence of Countervailing Relations

Downloads 1,616 (24,378)
Citation 3

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 1,616 (23,955)
Citation 3

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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

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Auditing, audit fees, corporate governance, Sarbanes-Oxley

3.

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

Downloads 965 (51,757)
Citation 1

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

Number of pages: 75 Posted: 04 Oct 2013
B. Korcan Ak, Patricia Dechow, Estelle Sun and Annika Yu Wang
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 965 (50,922)
Citation 1

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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
B. Korcan Ak, Patricia Dechow, Estelle Sun and Annika Yu Wang
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

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

4.

Yahoo Finance Search and Earnings Announcements

Number of pages: 47 Posted: 09 Jul 2016
Alastair Lawrence, James Ryans, Estelle Sun and Nikolay Laptev
London Business School, London Business School, Boston University - Questrom School of Business and Yahoo! - Yahoo! Research Labs
Downloads 885 (58,276)
Citation 9

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

5.

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
Alastair Lawrence, Richard G. Sloan and Estelle Sun
London Business School, University of Southern California - Leventhal School of Accounting and Boston University - Questrom School of Business
Downloads 778 (69,336)
Citation 9

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

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
Alastair Lawrence, Richard G. Sloan and Estelle Sun
London Business School, University of Southern California - Leventhal School of Accounting and Boston University - Questrom School of Business
Downloads 762 (71,323)
Citation 36

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

7.

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

Downloads 697 (80,023)
Citation 7

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 697 (79,021)
Citation 7

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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

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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 647 (88,191)
Citation 3

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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 615 (93,912)
Citation 7

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

10.

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

Number of pages: 59 Posted: 11 Mar 2021 Last Revised: 15 Jul 2023
Paul A. Griffin, Zhe (Michael) Guo and Estelle Sun
University of California, Davis - Graduate School of Management, Fordham University - Gabelli School of Business and Boston University - Questrom School of Business
Downloads 463 (133,460)

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

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
Alastair Lawrence, James Ryans, Estelle Sun and Nikolay Laptev
London Business School, London Business School, Boston University - Questrom School of Business and Yahoo! - Yahoo! Research Labs
Downloads 436 (143,209)
Citation 34

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

12.

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

Downloads 411 (153,440)
Citation 12

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 411 (151,855)
Citation 12

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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

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

13.

Sentiment, Loss Firms, and Investor Expectations of Future Earnings

Downloads 328 (197,443)
Citation 2

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 328 (195,772)
Citation 2

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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

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investor sentiment, mispricing, earnings persistence, losses

14.

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 326 (198,087)
Citation 1

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spillovers; analyst ability; analyst forecast accuracy; iterative model

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 277 (235,412)
Citation 4

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

16.

Investor Reliance on the Crowd

Number of pages: 46 Posted: 04 Apr 2017
Alastair Lawrence, James Ryans, Estelle Sun and Akshay Soni
London Business School, London Business School, Boston University - Questrom School of Business and Yahoo! - Yahoo! Research Labs
Downloads 266 (245,297)

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

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, Concordia University and Boston University - Questrom School of Business
Downloads 256 (255,023)
Citation 6

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

18.

Carbon Tech versus the Accounting Profession: The Race for Leadership

Boston University Questrom School of Business Research Paper No. 4608595
Number of pages: 26 Posted: 17 Nov 2023
Paul A. Griffin and Estelle Sun
University of California, Davis - Graduate School of Management and Boston University - Questrom School of Business
Downloads 219 (297,107)

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Carbon Tech, emissions measurement, carbon accounting, carbon management

19.

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
Paul A. Griffin, Thaddeus Neururer and Estelle Sun
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 192 (336,118)

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

20.

Redacted Disclosure and Audit Fees

Journal of Accounting, Auditing & Finance, 0 [10.1177/0148558X241260908], Boston University Questrom School of Business Research Paper No. 4963580
Posted: 08 Oct 2024
Xingyuan Fei, Estelle Sun, Hongkang Xu and Jiarui (Iris) Zhang
Texas A&M University-San Antonio, Boston University - Questrom School of Business, University of Massachusetts Dartmouth and California State University, Long Beach

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redaction, redacted disclosure, material contract, audit fees, audit risk

21.

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

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

22.

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

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

23.

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

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

24.

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:

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