Estelle Sun

Boston University - Questrom School of Business

Assistant Professor

595 Commonwealth Avenue

Boston, MA MA 02215

United States

SCHOLARLY PAPERS

20

DOWNLOADS
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6,961

CITATIONS
Rank 21,956

SSRN RANKINGS

Top 21,956

in Total Papers Citations

13

Scholarly Papers (20)

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 1,405 (9,670)
Citation 5

Abstract:

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:

Auditing, audit fees, corporate governance, Sarbanes-Oxley

2.

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:

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

3.

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 1,153 (9,771)
Citation 2

Abstract:

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

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 601 (34,317)
Citation 1

Abstract:

Audit fees, Free cash flow hypothesis, Agency problems

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

Accounting & Finance, Vol. 50, No. 2, pp. 321-350, June 2010
Number of pages: 30 Posted: 04 Jun 2010
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 (554,355)
Citation 1

Abstract:

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:

Audit fees, Free cash flow hypothesis, Agency problems

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, University of California, Berkeley - Accounting Group, Boston University - Questrom School of Business and University of California, Berkeley - Haas School of Business
Downloads 592 (35,004)

Abstract:

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, University of California, Berkeley - Accounting Group, Boston University - Questrom School of Business and University of California, Berkeley - Haas School of Business

Abstract:

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

6.

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
University of California, Berkeley - Haas School of Business, University of California, Berkeley - Accounting Group and Boston University - Questrom School of Business
Downloads 549 (33,107)
Citation 3

Abstract:

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

7.

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 511 (41,747)
Citation 1

Abstract:

Audit fees, auditor independence, governance regulations, International Financial

8.

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
University of California, Berkeley - Haas School of Business, University of California, Berkeley - Accounting Group and Boston University - Questrom School of Business
Downloads 321 (40,053)
Citation 1

Abstract:

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

9.

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:

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

10.

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
University of California, Berkeley - Haas School of Business, London Business School and Boston University - Questrom School of Business
Downloads 199 (73,855)

Abstract:

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

11.

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 130 (165,019)

Abstract:

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

12.

Environmental Performance and Analyst Information Processing Costs

Number of pages: 48 Posted: 03 Sep 2016
University of California, Davis - Graduate School of Management, University of Connecticut - School of Business and Boston University - Questrom School of Business
Downloads 66 (281,554)

Abstract:

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

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

Accounting & Finance, Vol. 49, No. 4, pp. 697-724, December 2009
Number of pages: 28 Posted: 24 Nov 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 1 (564,477)

Abstract:

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:

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

14.

Investor Reliance on the Crowd

Number of pages: 46 Posted: 04 Apr 2017
University of California, Berkeley - Haas School of Business, London Business School, Boston University - Questrom School of Business and Yahoo! Research Labs
Downloads 0 (190,431)

Abstract:

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

15.

Earnings Announcement Promotions: A Yahoo Finance Field Experiment

Number of pages: 32 Posted: 24 Mar 2017
University of California, Berkeley - Haas School of Business, London Business School, Boston University - Questrom School of Business and Yahoo! Research Labs
Downloads 0 (256,165)

Abstract:

Investor attention, media articles, earnings responses, capital markets field experiment, abnormal returns, retail investors

16.

Quantifying the Effect of Information and Ability Spillovers on Analyst Earnings Forecast Accuracy

Number of pages: 50 Posted: 09 Feb 2017 Last Revised: 06 Mar 2017
Thaddeus Neururer and Estelle Sun
University of Connecticut - School of Business and Boston University - Questrom School of Business
Downloads 0 (303,239)

Abstract:

spillovers, analyst ability, earnings, analyst forecast accuracy

17.

Yahoo Finance Search and Earnings Announcements

Number of pages: 47 Posted: 09 Jul 2016
University of California, Berkeley - Haas School of Business, London Business School, Boston University - Questrom School of Business and Yahoo! Research Labs
Downloads 0 (96,396)

Abstract:

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

18.

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

Number of pages: 56 Posted: 09 Mar 2016 Last Revised: 30 Apr 2016
Estelle Sun
Boston University - Questrom School of Business
Downloads 0 (122,260)

Abstract:

real earnings management, discretionary R&D, discretionary SG&A, financial misstatements, SEOs, mispricing

19.

Strange Bedfellows? Voluntary Corporate Social Responsibility Disclosure and Politics

Accounting & Finance, Vol. 53, Issue 4, pp. 867-903, 2013
Number of pages: 37 Posted: 28 Nov 2013
Paul A. Griffin and Estelle Sun
University of California, Davis - Graduate School of Management and Boston University - Questrom School of Business
Downloads 0 (549,040)

Abstract:

Corporate social responsibility, Voluntary disclosure, Stock market response, Corporate individual 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:

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