Amy X. Sun

University of Houston

Assistant Professor

Bauer College of Business

334 Melcher Hall, 390H

Houston, TX 77204

United States

SCHOLARLY PAPERS

16

DOWNLOADS
Rank 6,557

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Top 6,557

in Total Papers Downloads

13,684

TOTAL CITATIONS
Rank 9,297

SSRN RANKINGS

Top 9,297

in Total Papers Citations

169

Scholarly Papers (16)

1.

Conservatism, Analyst Ability, and Forecast Error: Evidence on Financial Statement Users' Ability to Account for Conservatism

Number of pages: 48 Posted: 23 Nov 2007 Last Revised: 23 Oct 2014
Henock Louis, Thomas Z. Lys and Amy X. Sun
Pennsylvania State University - Smeal College of Business, Northwestern University - Kellogg School of Management and University of Houston
Downloads 2,529 (11,850)
Citation 11

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Accounting conservatism, analyst forecast error

Earnings Management and Firm Performance Following Open-Market Repurchases

Number of pages: 59 Posted: 10 Nov 2006
Guojin Gong, Henock Louis and Amy X. Sun
University of Connecticut, Pennsylvania State University - Smeal College of Business and University of Houston
Downloads 1,921 (18,145)
Citation 28

Abstract:

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Share repurchase, Earnings management, Operating performance, Stock performance

Earnings Management and Firm Performance Following Open-Market Repurchases

Journal of Finance, Forthcoming
Posted: 14 Feb 2007
Guojin Gong, Henock Louis and Amy X. Sun
University of Connecticut, Pennsylvania State University - Smeal College of Business and University of Houston

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Share repurchase, Earnings management, Operating performance, Stock performance

3.
Downloads 1,875 (19,165)
Citation 3

Value of Cash Holdings and Accounting Conservatism

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 40 Posted: 11 Jun 2009 Last Revised: 25 Aug 2011
Henock Louis, Amy X. Sun and Oktay Urcan
Pennsylvania State University - Smeal College of Business, University of Houston and University of Illinois at Urbana-Champaign
Downloads 1,875 (18,831)
Citation 3

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Cash holdings, Accounting conservatism, Agency costs

Value of Cash Holdings and Accounting Conservatism

Contemporary Accounting Research, Forthcoming
Posted: 23 Aug 2011 Last Revised: 25 Aug 2015
Henock Louis, Amy X. Sun and Oktay Urcan
Pennsylvania State University - Smeal College of Business, University of Houston and University of Illinois at Urbana-Champaign

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Cash holdings, Accounting conservatism, Agency costs

Earnings Management and the Post-Earnings Announcement Drift

Number of pages: 54 Posted: 10 Jan 2008 Last Revised: 13 Mar 2011
Henock Louis and Amy X. Sun
Pennsylvania State University - Smeal College of Business and University of Houston
Downloads 1,703 (21,810)

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Market anomalies, post-earnings-announcement drift, (abnormal) accrual anomaly, earnings management, earnings smoothing

Earnings management and the Post-Earnings Announcement Drift

Financial Management, Forthcoming
Posted: 19 Nov 2010 Last Revised: 01 Dec 2010
Henock Louis and Amy X. Sun
Pennsylvania State University - Smeal College of Business and University of Houston

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Market anomalies, post-earnings-announcement drift, (abnormal) accrual anomaly, earnings management, earnings smoothing

5.

The Effects of the Extant Clauses Limiting Auditor Liability on Audit Fees and Overall Reporting Quality

Journal of Empirical Legal Studies (Forthcoming)
Number of pages: 46 Posted: 23 Jan 2015 Last Revised: 27 Mar 2019
Pennsylvania State University - Smeal College of Business, University of Hawaii, University of South Florida, University of Tampa and University of Houston
Downloads 1,410 (29,563)

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Auditor liability; liability limiting agreement; audit quality; reporting quality

Voluntary Disclosure and Information Asymmetry: Evidence from the 2005 Securities Offering Reform

MIT Sloan Research Paper No. 4980-12
Number of pages: 60 Posted: 24 May 2011 Last Revised: 17 Nov 2013
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Houston, University of Notre Dame and Cheung Kong Graduate School of Business
Downloads 1,070 (43,515)
Citation 62

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Securities Offering Reform, Information Asymmetry, Voluntary Disclosure, Management Forecasts, Press Releases, Seasoned Equity Offerings, Market efficiency

Voluntary Disclosure and Information Asymmetry: Evidence from the 2005 Securities Offering Reform

Journal of Accounting Research, Vol. 51, No. 5, 2013
Posted: 28 Nov 2013
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Houston, University of Notre Dame and Cheung Kong Graduate School of Business

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Securities Offering Reform, Information Asymmetry, Voluntary Disclosure, Management Forecasts, Press Releases, Seasoned Equity Offerings, Market efficiency

Investor Inattention and the Market Reaction to Merger Announcements

Number of pages: 33 Posted: 10 May 2010 Last Revised: 12 Nov 2012
Henock Louis and Amy X. Sun
Pennsylvania State University - Smeal College of Business and University of Houston
Downloads 726 (73,813)
Citation 33

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Investor inattention, merger announcement, market efficiency

Investor Inattention and the Market Reaction to Merger Announcements

Management Science, Forthcoming
Posted: 16 May 2010 Last Revised: 08 Apr 2022
Henock Louis and Amy X. Sun
Pennsylvania State University - Smeal College of Business and University of Houston

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Investor inattention, Merger, Market efficiency

Earnings Management, Lawsuits, and Stock-for-Stock Acquirers' Market Performance

Number of pages: 47 Posted: 18 Jan 2008 Last Revised: 14 Apr 2008
Guojin Gong, Henock Louis and Amy X. Sun
University of Connecticut, Pennsylvania State University - Smeal College of Business and University of Houston
Downloads 531 (109,973)
Citation 17

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Stock-for-stock merger, earnings management, lawsuit, market efficiency

Earnings Management, Lawsuits, and Stock-for-Stock Acquirers' Market Performance

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 15 Feb 2008 Last Revised: 20 Apr 2008
Guojin Gong, Henock Louis and Amy X. Sun
University of Connecticut, Pennsylvania State University - Smeal College of Business and University of Houston

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Stock-for-stock merger, earnings management, lawsuit, market efficiency

9.

Perceived Changes in Audit Quality and Firm Value: Evidence From Investors’ Reaction to the Revelation of Limiting Liability Agreements in Audit Engagement Letters

Number of pages: 56 Posted: 07 May 2019 Last Revised: 04 Mar 2020
Henock Louis, Dahlia Robinson and Amy X. Sun
Pennsylvania State University - Smeal College of Business, University of South Florida and University of Houston
Downloads 451 (136,053)

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Value of external audits; Liability limiting agreement; Auditor approval

Insider Trading After Repurchase Tender Offer Announcements: Timing versus Informed Trading

Number of pages: 44 Posted: 05 Sep 2008 Last Revised: 07 Sep 2008
Henock Louis, Amy X. Sun and Hal D. White
Pennsylvania State University - Smeal College of Business, University of Houston and University of Notre Dame
Downloads 399 (154,782)
Citation 4

Abstract:

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insider trading, repurchase

Insider Trading after Repurchase Tender Offer Announcements: Timing Versus Informed Trading

Financial Management, Forthcoming
Posted: 08 Sep 2008
Henock Louis, Amy X. Sun and Hal D. White
Pennsylvania State University - Smeal College of Business, University of Houston and University of Notre Dame

Abstract:

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insider trading, repurchase

Do Analysts Sacrifice Forecast Accuracy for Informativeness?

Number of pages: 45 Posted: 29 May 2012 Last Revised: 17 Dec 2012
Henock Louis, Amy X. Sun and Oktay Urcan
Pennsylvania State University - Smeal College of Business, University of Houston and University of Illinois at Urbana-Champaign
Downloads 386 (160,732)
Citation 5

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Analyst forecast informativeness, Forecast accuracy, Earnings management, Earnings pre-announcements

Do Analysts Sacrifice Forecast Accuracy for Informativeness?

Management Science, Forthcoming
Posted: 16 Sep 2012
Henock Louis, Amy X. Sun and Oktay Urcan
Pennsylvania State University - Smeal College of Business, University of Houston and University of Illinois at Urbana-Champaign

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Analyst forecast informativeness, Forecast accuracy, Earnings management, Management forecasts

Long-Term Growth in Housing Prices and Stock Returns

Number of pages: 62 Posted: 06 May 2009 Last Revised: 14 Jul 2011
Henock Louis and Amy X. Sun
Pennsylvania State University - Smeal College of Business and University of Houston
Downloads 350 (179,149)

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Housing prices, Home bias, Stock mispricing, Trading strategy, Economic crisis

Long-Term Growth in Housing Prices and Stock Returns

Real Estate Economics, Forthcoming
Posted: 10 Jul 2011
Henock Louis and Amy X. Sun
Pennsylvania State University - Smeal College of Business and University of Houston

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Housing prices, Home bias, Stock mispricing, Trading strategy, Economic crisis

Abnormal Accruals and Managerial Intent: Evidence from the Timing of Merger Announcements and Completions

Number of pages: 51 Posted: 18 Jan 2014 Last Revised: 20 Dec 2014
Henock Louis and Amy X. Sun
Pennsylvania State University - Smeal College of Business and University of Houston
Downloads 333 (189,199)
Citation 6

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Abnormal accruals, M&A, Earnings management, Managerial opportunism, Investor inattention, Long-run returns, Friday effect

Abnormal Accruals and Managerial Intent: Evidence from the Timing of Merger Announcements and Completions

Contemporary Accounting Research, Forthcoming
Posted: 18 Dec 2014
Henock Louis and Amy X. Sun
Pennsylvania State University - Smeal College of Business and University of Houston

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M&A, Abnormal accruals, Real earnings management, Managerial opportunism, Investor inattention, Long-run returns, Friday effect

14.

Growth in Housing Prices and Long-Term Abnormal Stock Returns

Real Estate Economics, Forthcoming
Posted: 22 Feb 2012
Henock Louis and Amy X. Sun
Pennsylvania State University - Smeal College of Business and University of Houston

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Housing prices, Home bias, Stock mispricing, Trading strategy

15.

Mitigating the Negative Market Reaction Associated with Acquisition Announcements by Cash-Rich Firms

Posted: 15 Feb 2008 Last Revised: 03 Dec 2012
Henock Louis and Amy X. Sun
Pennsylvania State University - Smeal College of Business and University of Houston

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excess cash holdings, mixed financing, acquisition, substitution hypothesis, signaling

16.

Dividend Changes and the Persistence of Past Earnings Changes

Journal of Finance, Vol. 59, pp. 2093-2116, 2004
Posted: 14 Feb 2007
Adam S. Koch and Amy X. Sun
University of Virginia - McIntire School of Commerce and University of Houston

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