Edward Lee

University of Manchester - Alliance Manchester Business School

Professor

Booth St. West (Crawford House)

Manchester, M15 6PB

United Kingdom

SCHOLARLY PAPERS

42

DOWNLOADS
Rank 4,165

SSRN RANKINGS

Top 4,165

in Total Papers Downloads

18,950

TOTAL CITATIONS
Rank 5,267

SSRN RANKINGS

Top 5,267

in Total Papers Citations

1,069

Scholarly Papers (42)

1.

Incentives or Standards: What Determines Accounting Quality Changes Around IFRS Adoption?

European Accounting Review Forthcoming
Number of pages: 50 Posted: 10 Sep 2007 Last Revised: 23 Feb 2015
University of Chicago - Booth School of Business, University of Manchester - Alliance Manchester Business School, The University of Manchester - Manchester Business School and Hong Kong Polytechnic University
Downloads 8,965 (1,426)
Citation 931

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IFRS, IAS, accounting quality, international accounting

2.

Do IFRS Reconciliations Convey Information? The Effect of Debt Contracting

Journal of Accounting Research vol. 47(5), pages 1167-1199, December 2009
Number of pages: 41 Posted: 16 Oct 2009 Last Revised: 12 Aug 2014
University of Chicago - Booth School of Business, University of Manchester - Alliance Manchester Business School and The University of Manchester - Manchester Business School
Downloads 1,661 (22,944)
Citation 2

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debt contracting, mandatory accounting change, International Financial Reporting Standards

CEO Accountability for Corporate Fraud: Evidence from the Split Share Structure Reform in China

Journal of Business Ethics, Forthcoming
Number of pages: 44 Posted: 10 Jul 2011 Last Revised: 24 Nov 2014
Southwestern University of Finance and Economics, Florida Atlantic University, University of Edinburgh - Business School and University of Manchester - Alliance Manchester Business School
Downloads 347 (179,848)
Citation 5

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Corporate fraud, CEO turnover, State ownership, Split Share Structure Reform, China

CEO Accountability for Corporate Fraud: Evidence from the Split Share Structure Reform in China

Journal of Business Ethics, Forthcoming
Number of pages: 44 Posted: 20 Mar 2012 Last Revised: 15 Jun 2016
Southwestern University of Finance and Economics, Florida Atlantic University, University of Edinburgh - Business School and University of Manchester - Alliance Manchester Business School
Downloads 225 (281,861)
Citation 3

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Corporate fraud; CEO turnover; State ownership; Split Share Structure Reform; China

CEO Accountability for Corporate Fraud: Evidence from the Split Share Structure Reform in China

Journal of Business Ethics, Forthcoming
Number of pages: 44 Posted: 04 Feb 2014 Last Revised: 11 Nov 2014
Southwestern University of Finance and Economics, Florida Atlantic University, University of Edinburgh - Business School and University of Manchester - Alliance Manchester Business School
Downloads 210 (301,078)
Citation 8

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CEO turnover; corporate fraud; ownership; Split Share Structure Reform; China

4.

Corporate Debt Maturity and Stock Price Crash Risk

European Financial Management, Forthcoming
Number of pages: 50 Posted: 15 Feb 2016 Last Revised: 18 Jun 2022
Alliance Manchester Business School, University of Manchester - Alliance Manchester Business School, Queen's Management School and Hong Kong Polytechnic University
Downloads 657 (84,580)

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Debt maturity; Stock price crash risk; Corporate governance; Information asymmetry

Executive Integrity, Audit Opinion, and Fraud in Chinese Listed Firms

Emerging Markets Review, Forthcoming
Number of pages: 42 Posted: 14 May 2011 Last Revised: 24 Jun 2013
Southwestern University of Finance and Economics, Florida Atlantic University, University of Edinburgh - Business School and University of Manchester - Alliance Manchester Business School
Downloads 404 (152,166)
Citation 5

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Auditor, earnings management, fraud, integrity, ethics, China

Executive Integrity, Audit Opinion, and Fraud in Chinese Listed Firms

Emerging Markets Review, Forthcoming
Number of pages: 41 Posted: 01 Jan 2013
Southwestern University of Finance and Economics, Florida Atlantic University, University of Edinburgh - Business School and University of Manchester - Alliance Manchester Business School
Downloads 240 (264,557)
Citation 7

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Integrity, auditor, earnings management, fraud, China, MAO

6.

Split Share Structure Reform, Corporate Governance, and the Foreign Share Discount Puzzle in China

European Journal of Finance, Forthcoming
Number of pages: 41 Posted: 23 Jan 2012
Wenxuan Hou and Edward Lee
University of Edinburgh - Business School and University of Manchester - Alliance Manchester Business School
Downloads 509 (116,603)
Citation 2

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Split Share Structure Reform, corporate governance, foreign share discount, ownership structure, China

7.

UK Executive Stock Option Valuation: A Conditional Model

Number of pages: 31 Posted: 04 Feb 2005
University of Manchester - Alliance Manchester Business School, Manchester Business School and The University of Manchester - Alliance Manchester Business School
Downloads 469 (128,618)

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Managerial Compensation, Executive Stock Options, Option Valuation

8.

Corporate Dividend Payout and Earnings Management: Evidence from Chinese Regulatory Changes

Number of pages: 60 Posted: 08 Feb 2015
Edward Lee, Martin Walker and Jessie Y. Zhu
University of Manchester - Alliance Manchester Business School, The University of Manchester - Manchester Business School and University of Toronto - Rotman School of Management
Downloads 449 (135,569)

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dividend payout regulation; agency cost; event study; earnings management; Chinese stock market

9.

Does the External Monitoring Effect of Financial Analysts Deter Corporate Fraud in China?

Journal of Business Ethics, Forthcoming
Number of pages: 39 Posted: 29 Jun 2011 Last Revised: 16 Mar 2014
Southwestern University of Finance and Economics, Florida Atlantic University, University of Edinburgh - Business School and University of Manchester - Alliance Manchester Business School
Downloads 433 (141,509)
Citation 42

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fraud triangle; corporate fraud; agency problem; analyst coverage; China

10.

Does Corporate Tax Planning Affect Firm Productivity?

Number of pages: 81 Posted: 08 Jun 2021 Last Revised: 02 Dec 2024
The University of Machester - Alliance Manchester Business School, University of Manchester - Alliance Manchester Business School and The University of Manchester - Alliance Manchester Business School
Downloads 401 (154,572)
Citation 2

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Check-the-Box, Corporate tax planning, Productivity, Tax service providers, TFP

Regional Institutions, Financial Analysts and Stock Price Informativeness

Regional Studies, 2017 forthcoming
Number of pages: 25 Posted: 21 Feb 2013 Last Revised: 22 Aug 2017
NEOMA Business School, University of Edinburgh - Business School, University of Birmingham - Birmingham Business School and University of Manchester - Alliance Manchester Business School
Downloads 186 (337,540)
Citation 1

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Analyst; China; Legal Institutions; Stock Informativeness

Regional Institutions, Financial Analysts and Stock Price Informativeness

Regional Studies, 2017 Forthcoming
Number of pages: 25 Posted: 06 Aug 2014 Last Revised: 22 Aug 2017
NEOMA Business School, University of Edinburgh - Business School, University of Birmingham - Birmingham Business School and University of Manchester - Alliance Manchester Business School
Downloads 154 (399,096)
Citation 1

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Analyst; China; Legal Institutions; Stock Informativeness

12.

Business Ethics and Finance in Greater China: A Synthesis and Future Directions in Sustainability, CSR, and Fraud

Journal of Business Ethics, Forthcoming
Number of pages: 53 Posted: 02 Aug 2016
Florida Atlantic University, University of Edinburgh - Business School and University of Manchester - Alliance Manchester Business School
Downloads 279 (228,771)
Citation 11

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Business Ethics and Finance, China, Environment, CSR, Governance, Fraud

13.

Managerial Short-Termism and Corporate Tax Avoidance

Number of pages: 68 Posted: 30 Jan 2022 Last Revised: 14 May 2024
The University of Machester - Alliance Manchester Business School, University of Manchester - Alliance Manchester Business School and The University of Manchester - Alliance Manchester Business School
Downloads 277 (230,440)
Citation 1

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FAS 123R, firm valuation, myopia, short-termism, tax avoidance, vesting equity

14.

Bank Deregulation and Stock Price Crash Risk

Journal of Corporate Finance, Forthcoming
Number of pages: 87 Posted: 06 Mar 2020 Last Revised: 10 Dec 2021
Alliance Manchester Business School, University of Manchester - Alliance Manchester Business School, Queen's Management School and Hong Kong Polytechnic University
Downloads 276 (231,288)
Citation 12

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Bank Deregulation, Stock Price Crash Risk, Monitoring, External Financial Dependence, Lending Relationships

15.

Executive Compensation and the Split Share Structure Reform in China

The European Journal of Finance, Forthcoming
Number of pages: 40 Posted: 18 May 2012 Last Revised: 30 Apr 2013
University of Edinburgh - Business School, University of Manchester - Alliance Manchester Business School, The University of Manchester - Alliance Manchester Business School and University of Exeter
Downloads 275 (232,090)
Citation 9

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Executive compensation, Split Share Structure Reform, State Ownership, China

Did Regulation Fair Disclosure, SOX, and Other Analyst Regulations Reduce Security Mispricing?

Number of pages: 54 Posted: 01 Jul 2012 Last Revised: 25 Feb 2014
University of Manchester - Alliance Manchester Business School, University of Manchester - Alliance Manchester Business School and Fudan University - School of Management
Downloads 256 (248,024)
Citation 11

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Disclosure regulations, Analyst regulations, Information uncertainty, Stock returns

Did Regulation Fair Disclosure, Sox, and Other Analyst Regulations Reduce Security Mispricing?

Journal of Accounting Research, Vol. 52, No. 3, 2014
Posted: 11 Sep 2014
University of Manchester - Alliance Manchester Business School, University of Manchester - Alliance Manchester Business School and Fudan University - School of Management

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Disclosure regulations, Analyst regulations, Information uncertainty, Stock returns

17.

Fund Ownership and Stock Price Informativeness of Chinese Listed Firms

Journal of Multinational Financial Management, Forthcoming
Number of pages: 37 Posted: 08 Dec 2012
NEOMA Business School, University of Edinburgh - Business School, University of Birmingham - Birmingham Business School and University of Manchester - Alliance Manchester Business School
Downloads 249 (256,727)
Citation 1

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share price informativeness, mutual funds, state ownership, ownership structure, China

18.
Downloads 241 (265,065)
Citation 2

Who Benefits from IFRS Convergence in China?

Rotman School of Management Working Paper No. 2990919
Number of pages: 44 Posted: 22 Jun 2017
Fudan University, University of Manchester - Alliance Manchester Business School, University of Houston - C.T. Bauer College of Business and University of Toronto - Rotman School of Management
Downloads 241 (263,500)
Citation 2

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International Financial Reporting Standards, Convergence, Market reaction, Value relevance, Capital demand

Who Benefits from IFRS Convergence in China?

Journal of Accounting, Auditing and Finance Volume34, Issue 1, pp. 99-124, 2019
Posted: 30 Jan 2017 Last Revised: 05 Jul 2019
Fudan University, University of Manchester - Alliance Manchester Business School, University of Houston - C.T. Bauer College of Business and University of Toronto - Rotman School of Management

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International Financial Reporting Standards; Convergence; Market Reaction; Value Relevance; Capital Demand

Who Benefits from IFRS Convergence in China?

Journal of Accounting, Auditing and Finance Volume 34, Issue1, pp. 99-124, 2018
Posted: 30 Jun 2019
Fudan University, University of Manchester - Alliance Manchester Business School, University of Houston - C.T. Bauer College of Business and University of Toronto - Rotman School of Management

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International Financial Reporting Standards; Convergence; Market reaction; Value relevance; Capital demand

19.

The Impact of State Ownership on Share Price Informativeness: The Case of the Split Share Structure Reform in China

British Accounting Review, Forthcoming
Number of pages: 48 Posted: 22 Mar 2012 Last Revised: 14 Apr 2012
Wenxuan Hou, Jing-Ming Kuo and Edward Lee
University of Edinburgh - Business School, University of Birmingham - Birmingham Business School and University of Manchester - Alliance Manchester Business School
Downloads 197 (321,022)
Citation 6

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State ownership, Share price informativeness, Split Share Structure Reform, China

20.

Media Coverage and Foreign Share Discount Puzzle in China

European Journal of Finance, Forthcoming
Number of pages: 32 Posted: 25 Jun 2012 Last Revised: 20 Dec 2012
Florida Atlantic University, Durham Business School, University of Edinburgh - Business School and University of Manchester - Alliance Manchester Business School
Downloads 194 (325,505)
Citation 1

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media coverage, foreign share discount, China

21.

Does Corporate Social Responsibility Spending Affect Strike Risk? Evidence from Union Elections

Number of pages: 48 Posted: 24 Nov 2020
University of Liverpool - Management School (ULMS), University of Manchester - Alliance Manchester Business School and The University of Manchester - Alliance Manchester Business School
Downloads 169 (368,478)

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stakeholder management, resource competition, corporate social responsibility, labour union, strike risk,

22.

Do Financial Analysts Play a Complementary or Substitutive Role in the Corporate Information Environment? Evidence from Organised Labour

Number of pages: 50 Posted: 25 Nov 2020
University of Liverpool - Management School (ULMS), University of Manchester - Alliance Manchester Business School and The University of Manchester - Alliance Manchester Business School
Downloads 161 (384,093)

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financial analysts; information intermediary, earnings forecast, uncertainty, human capital management, labour unions

23.

Supplier Financing and Managerial Information Hoarding: Monitoring versus Concessions?

Number of pages: 43 Posted: 01 May 2020 Last Revised: 21 Sep 2022
Alliance Manchester Business School, University of Manchester - Alliance Manchester Business School, Queen's Management School and Hong Kong Polytechnic University
Downloads 154 (399,013)

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Supplier financing; Crash risk; Supply chains; Monitoring; Managerial news hoarding

24.

The Role of Mutual Funds in Deterring Corporate Fraud in China

ENTREPRENEURSHIP, GOVERNANCE AND ETHICS, Cumming, D., C., Mallin and R., Cressy, eds., Springer, Forthcoming
Number of pages: 27 Posted: 03 Jan 2012 Last Revised: 23 Jan 2012
University of Edinburgh - Business School, University of Manchester - Alliance Manchester Business School and The University of Manchester - Alliance Manchester Business School
Downloads 151 (405,529)
Citation 2

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Fund, Fund Ownership, Fraud, Integrity, Ethics, China

25.

Understanding How the Effects of Conditional Conservatism Measurement Bias Vary with the Research Context

European Accounting Review
Number of pages: 47 Posted: 06 May 2022 Last Revised: 27 Jun 2024
Mostafa Harakeh, Edward Lee and Martin Walker
American University of Beirut, University of Manchester - Alliance Manchester Business School and The University of Manchester - Manchester Business School
Downloads 133 (448,704)
Citation 2

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Conditional conservatism; Asymmetric timeliness; Measurement bias; Type 1 error

26.

Does Employee Ownership Reduce Strike Risk? Evidence from U.S. Union Elections

Number of pages: 55 Posted: 24 Nov 2020
University of Liverpool - Management School (ULMS), University of Manchester - Alliance Manchester Business School and The University of Manchester - Alliance Manchester Business School
Downloads 132 (451,396)

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strike risk, labor union, non-executive stock options, employee ownership, corporate governance

27.

Does Chinese State Control Facilitate Relative Performance Evaluation?

Number of pages: 33 Posted: 19 Sep 2012
Edward Lee, Martin Walker and Jessie Y. Zhu
University of Manchester - Alliance Manchester Business School, The University of Manchester - Manchester Business School and University of Toronto - Rotman School of Management
Downloads 126 (468,231)
Citation 1

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relative performance evaluation, executive compensation, Chinese state-owned enterprises, state control

28.

Climate Change Uncertainty and Supply Chain Financing

British Accounting Review, Forthcoming
Number of pages: 48 Posted: 10 May 2021 Last Revised: 12 Jun 2024
University of Nottingham, Ningbo - University of Nottingham Ningbo China, University of Liverpool - Management School (ULMS), Stockholm School of Economics and University of Manchester - Alliance Manchester Business School
Downloads 121 (486,351)
Citation 1

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Climate change uncertainty, Supply chain financing, Climate Change Adaptation Plans, Financial resilience, G21, G32, Q54

29.

Chinese Capital Markets: Institutional Reforms and Growing Global Links

European Journal of Finance, Forthcoming
Number of pages: 13 Posted: 09 Jun 2017
Florida Atlantic University, University of Birmingham - Department of Economics, University of Edinburgh - Business School and University of Manchester - Alliance Manchester Business School
Downloads 80 (637,581)

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China, Chinese capital market, Institutional reforms

30.

Effects of Heterogeneity on Measuring Efficiency Scores: The Case of China's Banking Sector

in Experiences and Challenges in the Development of the Chinese Capital Market, edited by Douglas Cumming, Alessandra Guariglia, Wenxuan Hou, Edward Lee Palgrave Macmillan, 2015
Number of pages: 27 Posted: 28 Apr 2015
University of Edinburgh Business School, Florida Atlantic University, University of Birmingham - Department of Economics, University of Edinburgh - Business School and University of Manchester - Alliance Manchester Business School
Downloads 55 (772,943)

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Cost efficiency; Stochastic frontier analysis; Heterogeneity; Chinese banking

31.

The Effect of Information Shocks on Dividend Payout and Dividend Value Relevance

International Review of Financial Analysis
Number of pages: 47 Posted: 24 Aug 2019 Last Revised: 06 Nov 2022
Mostafa Harakeh, Edward Lee and Martin Walker
American University of Beirut, University of Manchester - Alliance Manchester Business School and The University of Manchester - Manchester Business School
Downloads 43 (861,417)

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Information Shocks, Information Asymmetry, IFRS, Dividend Payout, Dividend Value Relevance

32.

The Unintended Consequences of Social Networks: The Impact of Board Connectedness on Audit Pricing

Number of pages: 60 Posted: 09 Mar 2021 Last Revised: 02 Jun 2023
University of Nottingham, Ningbo - University of Nottingham Ningbo China, Yuan Ze University, University of Manchester - Alliance Manchester Business School and National Chiao Tung University
Downloads 38 (904,729)

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audit fees, board networks, audit effort, client risk, audit quality

33.

The Differential Impact of IFRS Adoption on Aspects of Seasoned Equity Offerings in the UK and France

Accounting in Europe
Number of pages: 49 Posted: 24 Aug 2019 Last Revised: 06 Nov 2022
Mostafa Harakeh, Edward Lee and Martin Walker
American University of Beirut, University of Manchester - Alliance Manchester Business School and The University of Manchester - Manchester Business School
Downloads 32 (962,252)

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IFRS, Information Asymmetry, Earnings Management, Seasoned Equity Offerings, Equity Financing

34.

Whistleblowing Risk and Corporate Environmental Performance: Evidence From the False Claims Act

Number of pages: 1
Alliance Manchester Business School, Alliance Manchester Business School and University of Manchester - Alliance Manchester Business School
Downloads 1

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False Claims Act, Whistleblowing Risk, Toxic Releases, Green Innovations, Whistleblowers

35.

Environmental litigation reform and firms’ environmental disclosures

Posted: 01 Apr 2024
Sun Yat-sen University (SYSU), University of Bristol, University of Manchester - Alliance Manchester Business School and Sun Yat-sen University (SYSU) - Lingnan (University) College

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Environmental Court, Litigation Risk, Environmental Disclosure, Environmental Enforcement, Pollution, China

36.

Cybersecurity Disclosure Regulations and Non-GAAP Earnings: Evidence from Data Breach Disclosure Laws

Posted: 06 Jul 2023 Last Revised: 18 Mar 2024
University of Nottingham, Ningbo - University of Nottingham Ningbo China, University of Liverpool - Management School (ULMS), Southwestern University of Finance and Economics (SWUFE) and University of Manchester - Alliance Manchester Business School

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Cybersecurity, data breach notification laws, non-GAAP earnings, mandatory non-financial disclosure regulations

37.

Does Big Data Affect Managerial Incentives to Withhold Bad News? Evidence from Third-Party Online Sales Disclosures

Posted: 25 Apr 2023
Fudan University- School of Management, Fudan University - School of Management, University of Manchester - Alliance Manchester Business School and Fudan University - School of Management

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big data, third-party online sales disclosure, stock price crash risk

38.

Do Firm-Specific Stock Price Crashes Lead to a Stimulation or Distortion of Market Information Efficiency?

Contemporary Accounting Research, Forthcoming
Posted: 20 Apr 2022
Simon Fraser University, University of Manchester - Alliance Manchester Business School and Fudan University - School of Management

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Stock price crashes, earnings response coefficient, post-earnings announcement drift, market information efficiency

39.

Does Climate Change Risk Influence Non-GAAP Reporting?

Posted: 16 Aug 2021 Last Revised: 11 Jun 2024
University of Nottingham, Ningbo - University of Nottingham Ningbo China, University of Liverpool - Management School (ULMS), Stockholm School of Economics and University of Manchester - Alliance Manchester Business School

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Climate change risk, Non-GAAP reporting, Voluntary disclosure, Information asymmetry

40.

Is the Mispricing of Bank Earnings Related to Financial Regulation Uncertainty?

Posted: 09 Nov 2018 Last Revised: 28 Jan 2021
University of Bristol, University of Manchester - Alliance Manchester Business School, University of Houston - C.T. Bauer College of Business and Fudan University - School of Management

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Financial regulation uncertainty; market information efficiency; post-earnings announcement drift; banks

41.

Bequest Motive, Information Transparency, and Family Firm Value: A Natural Experiment

Journal of Corporate Finance, Forthcoming
Posted: 27 Jun 2017 Last Revised: 13 Oct 2020
East China Normal University (ECNU) - Department of Accounting, University of Manchester - Alliance Manchester Business School, Fudan University - School of Management and University of International Business and Economics (UIBE)

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China’s one-child policy reform; corporate governance; family firms

42.

Bank Accounting Conservatism and Bank Loan Pricing

Journal of Accounting and Public Policy, Vol. 32, No. 5, 2013
Posted: 04 Mar 2015
Nanyang Business School, Nanyang Technological University, The University of Manchester - Manchester Business School, University of Manchester - Alliance Manchester Business School and American University - Kogod School of Business

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bank accounting, conservatism