Amy X. Sun

University of Houston

Assistant Professor

Bauer College of Business

334 Melcher Hall, 390H

Houston, TX 77204

United States

SCHOLARLY PAPERS

16

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Top 2,837

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10,688

CITATIONS
Rank 5,585

SSRN RANKINGS

Top 5,585

in Total Papers Citations

92

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 1,846 (4,984)
Citation 6

Abstract:

Accounting conservatism, analyst forecast error

2.
Downloads 1,648 ( 7,981)
Citation 5

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 1,648 (7,820)
Citation 5

Abstract:

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

Abstract:

Cash holdings, Accounting conservatism, Agency costs

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
Penn State University - Smeal College of Business, Pennsylvania State University - Smeal College of Business and University of Houston
Downloads 1,584 (8,311)
Citation 52

Abstract:

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
Penn State University - Smeal College of Business, Pennsylvania State University - Smeal College of Business and University of Houston

Abstract:

Share repurchase, Earnings management, Operating performance, Stock performance

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 1,461 (9,506)
Citation 3

Abstract:

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

Abstract:

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

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, Penn State University and Cheung Kong Graduate School of Business
Downloads 900 (20,191)
Citation 1

Abstract:

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, Penn State University and Cheung Kong Graduate School of Business

Abstract:

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 511 (44,128)
Citation 3

Abstract:

Investor inattention, merger announcement, market efficiency

Investor Inattention and the Market Reaction to Merger Announcements

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

Abstract:

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
Penn State University - Smeal College of Business, Pennsylvania State University - Smeal College of Business and University of Houston
Downloads 440 (53,374)
Citation 17

Abstract:

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
Penn State University - Smeal College of Business, Pennsylvania State University - Smeal College of Business and University of Houston

Abstract:

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

8.

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

Number of pages: 61 Posted: 23 Jan 2015 Last Revised: 28 Mar 2017
Pennsylvania State University - Smeal College of Business, University of South Florida, University of Tampa and University of Houston
Downloads 333 (24,594)

Abstract:

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

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 Penn State University
Downloads 330 (75,299)
Citation 4

Abstract:

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 Penn State University

Abstract:

insider trading, repurchase

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 297 (84,877)

Abstract:

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

Long‐Term Growth in Housing Prices and Stock Returns

Real Estate Economics, Vol. 41, Issue 3, pp. 663-708, 2013
Number of pages: 46 Posted: 14 Sep 2013
Henock Louis and Amy X. Sun
Pennsylvania State University - Smeal College of Business and University of Houston
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Abstract:

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

Abstract:

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

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 294 (85,925)
Citation 1

Abstract:

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

Abstract:

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

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 262 (97,408)

Abstract:

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

Abstract:

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

13.

Perceived Audit Quality and Firm Value: Evidence from Investors’ Reaction to the First Disclosure of Limiting Liability Agreements between Auditors and Their Publicly Traded Clients

Posted: 09 Jun 2014 Last Revised: 10 Sep 2015
Henock Louis, Dahlia Robinson and Amy X. Sun
Pennsylvania State University - Smeal College of Business, University of South Florida and University of Houston

Abstract:

Auditor liability reform; limited liability agreement; perception of audit quality

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

Abstract:

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

Abstract:

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

Abstract: