Steve W. J. Lin

Florida International University (FIU) - School of Accounting

Associate Professor

University Park

11200 SW 8th Street

Miami, FL 33199

United States

SCHOLARLY PAPERS

14

DOWNLOADS
Rank 9,119

SSRN RANKINGS

Top 9,119

in Total Papers Downloads

5,011

CITATIONS
Rank 14,028

SSRN RANKINGS

Top 14,028

in Total Papers Citations

52

Scholarly Papers (14)

1.

The European-U.S. 'GAAP Gap': IFRS to U.S. GAAP Form 20-F Reconciliations

Number of pages: 43 Posted: 25 Apr 2007 Last Revised: 14 Nov 2008
Elaine Henry, Steve W. J. Lin and Ya-Wen Yang
Stevens Institute of Technology - School of Business, Florida International University (FIU) - School of Accounting and Wake Forest University - Schools of Business
Downloads 1,428 (12,445)
Citation 2

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Convergence, 20-F Reconciliations, IFRS, Accounting Standards

2.

Shareholder Wealth Effects of CEO Departures: Evidence from the UK

University of Bristol Working Paper No. 00/497
Number of pages: 47 Posted: 04 May 2001
Elisabeth Dedman and Steve W. J. Lin
Surrey Business School and Florida International University (FIU) - School of Accounting
Downloads 609 (42,739)
Citation 1

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Corporate governance, managerial departure, board structure

3.

Earnings Management Using Discontinued Operations

Number of pages: 43 Posted: 27 Aug 2008 Last Revised: 12 Jun 2012
Abhijit Barua, Steve W. J. Lin and Andrew M. Sbaraglia
Florida International University - School of Accounting, Florida International University (FIU) - School of Accounting and Florida International University
Downloads 474 (58,874)
Citation 1

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Classification shiftin, discontinued operatons

4.

Institutional Block-Holdings of UK Firms: Do Corporate Governance Mechanisms Matter?

Number of pages: 36 Posted: 23 Feb 2007 Last Revised: 20 Dec 2009
Arif Khurshed, Steve W. J. Lin and Mingzhu Wang
University of Manchester - Manchester Business School, Division of Accounting Finance, Florida International University (FIU) - School of Accounting and University of Manchester
Downloads 414 (69,414)

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institutional ownership, directors’ ownership, board structure, corporate governance

5.

Challenges and Opportunities in Cross-Country Accounting Research

Number of pages: 31 Posted: 30 May 2012
Temple University - Department of Accounting, University of Denver - Daniels College of Business, Florida Atlantic University - School of Accounting, Florida International University (FIU) - School of Accounting and Graduate School of Management, UC-Davis
Downloads 406 (71,128)

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Financial Accounting Research, Cross-country, International

6.

Share Repurchases, the Clustering Problem, and the Free Cash Flow Hypothesis

Financial Management, Forthcoming
Number of pages: 36 Posted: 07 Aug 2008
National Taiwan University - The Department and Graduate Institute of Accounting, University of Manchester - Alliance Manchester Business School, affiliation not provided to SSRN and Florida International University (FIU) - School of Accounting
Downloads 393 (73,838)

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7.

Does Accounting Quality Change Following a Switch from U.S. GAAP to IFRS? Evidence from Germany

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 38 Posted: 12 Jun 2012
Florida International University (FIU) - School of Accounting, University at Albany - SUNY and University of Cincinnati - Department of Accounting
Downloads 382 (76,302)

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IFRS, US GAAP, Germany

8.

Relative Effects of IFRS Adoption and IFRS Convergence on Financial Statement Comparability

Number of pages: 54 Posted: 21 Apr 2017 Last Revised: 02 May 2017
Florida International University (FIU) - School of Accounting, University at Albany - SUNY and University of Cincinnati - Department of Accounting
Downloads 318 (94,028)
Citation 1

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IFRS Adoption; Convergence; Comparability

9.

Voluntary Disclosure and Its Impact on Share Prices: Evidence from the UK Biotechnology Sector

Journal of Accounting and Public Policy, Vol. 27, No. 3, 2008
Number of pages: 37 Posted: 07 Jan 2009 Last Revised: 28 Nov 2014
Surrey Business School, Florida International University (FIU) - School of Accounting, affiliation not provided to SSRN and Florida International University (FIU)
Downloads 255 (119,108)
Citation 1

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Voluntary disclosure, firm strategy, market reaction

10.

Response to the U.S. Securities and Exchange’s Proposed Rule: Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards by U.S. Issuers

Journal of International Accounting Research, 2009
Number of pages: 41 Posted: 21 Sep 2009
Carol Ann Frost, Elaine Henry and Steve W. J. Lin
University of North Texas, Stevens Institute of Technology - School of Business and Florida International University (FIU) - School of Accounting
Downloads 181 (165,392)

Abstract:

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IFRS, SEC Roadmap

11.

Analysts’ Stock Ownership and Stock Recommendations

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 56 Posted: 22 Aug 2018
Jesse Chan, Steve W. J. Lin, Yong Yu and Wuyang Zhao
University of Texas at Austin, Florida International University (FIU) - School of Accounting, University of Texas at Austin and University of Texas at Austin - Department of Accounting
Downloads 119 (233,250)

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Analyst, Stock Ownership, Stock Recommendation, Conflict of Interest, Credibility

12.

Testing the Information Set Perspective of UK: Financial Reporting Standard No. 3: Reporting Financial Performance

Journal of Business Finance & Accounting, Vol. 33, No. 7-8, pp. 1110-1141, September/October 2006
Number of pages: 32 Posted: 03 Oct 2006
Steve W. J. Lin
Florida International University (FIU) - School of Accounting
Downloads 23 (501,757)
Citation 1
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13.

Corporate Sell-Offs in the UK: Use of Proceeds, Financial Distress and Long-Run Impact on Shareholder Wealth

European Financial Management, Vol. 14, Issue 2, pp. 222-242, March 2008
Number of pages: 21 Posted: 12 Mar 2008
Edward Lee and Steve W. J. Lin
University of Manchester - Alliance Manchester Business School and Florida International University (FIU) - School of Accounting
Downloads 9 (585,417)
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14.

Disagreement Over the Persistence of Earnings Components: Evidence on the Properties of Management-Specific Adjustments to GAAP Earnings

Review of Accounting Studies, Vol. 12, No. 4, 2007
Posted: 12 Dec 2007
Young-Soo Choi, Steve W. J. Lin, Martin Walker and Steven Young
Sungkyunkwan University, Florida International University (FIU) - School of Accounting, University of Manchester - Manchester Business School and Lancaster University - Department of Accounting and Finance

Abstract:

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Non-GAAP earnings, Transitory items, Disagreement