Shawn X. Huang

Arizona State University (ASU) - School of Accountancy

Associate Professor

Tempe, AZ 85287

United States

SCHOLARLY PAPERS

20

DOWNLOADS
Rank 7,358

SSRN RANKINGS

Top 7,358

in Total Papers Downloads

9,647

SSRN CITATIONS
Rank 7,382

SSRN RANKINGS

Top 7,382

in Total Papers Citations

91

CROSSREF CITATIONS

100

Scholarly Papers (20)

1.

Corporate Tax Avoidance and the Level and Valuation of Firm Cash Holdings

2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Number of pages: 44 Posted: 05 Aug 2011 Last Revised: 19 Dec 2018
University of Arizona - Department of Accounting (deceased), Arizona State University (ASU) - School of Accountancy, Miami University and University of Missouri at Columbia - School of Accountancy
Downloads 2,228 (10,585)
Citation 14

Abstract:

Loading...

2.

Product Market Competition and Accounting Conservatism

Number of pages: 46 Posted: 11 Sep 2008 Last Revised: 30 Jan 2009
University of Arizona - Department of Accounting (deceased), Arizona State University (ASU) - School of Accountancy, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy
Downloads 1,284 (24,777)
Citation 9

Abstract:

Loading...

3.

Seeking Safety: The Relation between CEO Inside Debt Holdings and the Riskiness of Firm Investment and Financial Policies

Journal of Financial Economics, Vol. 103, No. 3, pp. 588-610, 2012
Number of pages: 57 Posted: 15 Jul 2011 Last Revised: 16 Jan 2012
University of Arkansas, Arizona State University (ASU) - School of Accountancy, University of Texas at San Antonio and Oklahoma State University - Stillwater - Spears School of Business
Downloads 908 (40,757)
Citation 16

Abstract:

Loading...

Inside Debt, Pensions, Deferred Compensation, CEO Incentives, Risk-Seeking Behaviour

4.

The Role of International GAAP in Cross-Border Mergers and Acquisitions

Number of pages: 54 Posted: 18 Aug 2012 Last Revised: 19 Sep 2012
Jere R. Francis, Shawn X. Huang and Inder K. Khurana
Maastricht University, Arizona State University (ASU) - School of Accountancy and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
Downloads 735 (54,244)
Citation 1

Abstract:

Loading...

Accounting Standards, Cross-Country Analysis, IFRS, Mergers and Acquisitions

5.

Career Experience and Executive Performance: Evidence from Former Equity Research Analysts

Number of pages: 53 Posted: 28 Jun 2019 Last Revised: 23 Feb 2021
Shawn X. Huang, Artur Hugon, Summer Liu and Liwei Weng
Arizona State University (ASU) - School of Accountancy, Arizona State University (ASU), Arizona State University (ASU) and The Hong Kong Polytechnic University
Downloads 640 (65,115)

Abstract:

Loading...

Executives, Career experience, Equity analyst, M&A, Earnings forecasts, Conference calls

6.

The Effects of Accounting Restatements on Firm Growth

Journal of Accounting and Public Policy, Vol. 32, No. 5, pp. 357–376, 2013
Number of pages: 37 Posted: 18 Sep 2012 Last Revised: 28 Sep 2013
Syracuse University - Joseph I. Lubin School of Accounting, Arizona State University (ASU) - School of Accountancy, University of Missouri at Columbia - School of Accountancy and University of Massachusetts Boston
Downloads 586 (72,779)
Citation 2

Abstract:

Loading...

Corporate misreporting, Accounting restatement, Firm growth, External financing

7.

Product Market Competition and Conditional Conservatism

Review of Accounting Studies, Forthcoming
Number of pages: 54 Posted: 20 Aug 2013 Last Revised: 18 Mar 2014
University of Arizona - Department of Accounting (deceased), Arizona State University (ASU) - School of Accountancy, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy
Downloads 513 (85,845)
Citation 5

Abstract:

Loading...

Market Structure, Firm Strategy, Monopoly Rents, Political Costs

8.

Does Corporate Transparency Contribute to Efficient Resource Allocation?

Journal of Accounting Research, Forthcoming
Number of pages: 70 Posted: 27 May 2009
Maastricht University, Arizona State University (ASU) - School of Accountancy, University of Missouri at Columbia - School of Accountancy and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
Downloads 414 (110,706)
Citation 11

Abstract:

Loading...

transparency, resource allocation, growth

9.

The Role of Similar Accounting Standards in Cross-Border Mergers and Acquisitions

Contemporary Accounting Research, Forthcoming
Number of pages: 52 Posted: 24 Jul 2015
Jere R. Francis, Shawn X. Huang and Inder K. Khurana
Maastricht University, Arizona State University (ASU) - School of Accountancy and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
Downloads 385 (120,282)
Citation 6

Abstract:

Loading...

Accounting Standards, Cross-border Investments, Mergers and Acquisitions, Mandatory IFRS Adoption

10.

CEO Inside Debt Incentives and Corporate Tax Policy

Number of pages: 43 Posted: 19 Mar 2014
Sabrina Chi, Shawn X. Huang and Juan Manuel Sanchez
CSU Fullerton, Arizona State University (ASU) - School of Accountancy and University of Texas at San Antonio
Downloads 367 (127,050)
Citation 2

Abstract:

Loading...

Inside Debt, Deferred Compensation, Incentives, Executive Compensation, Tax Aggressiveness, Tax Avoidance

CEO Inside Debt Incentives and Corporate Tax Sheltering

Journal of Accounting Research, Forthcoming
Number of pages: 58 Posted: 13 Feb 2017
Sabrina Chi, Shawn X. Huang and Juan Manuel Sanchez
CSU Fullerton, Arizona State University (ASU) - School of Accountancy and University of Texas at San Antonio
Downloads 312 (150,316)
Citation 6

Abstract:

Loading...

Inside Debt, Deferred Compensation, Incentives, Executive Compensation, Tax Sheltering, Tax Shelters

CEO Inside Debt Incentives and Corporate Tax Sheltering

Journal of Accounting Research, Vol. 55, No. 4, 2017
Posted: 13 Nov 2017
Sabrina Chi, Shawn X. Huang and Juan Manuel Sanchez
CSU Fullerton, Arizona State University (ASU) - School of Accountancy and University of Texas at San Antonio

Abstract:

Loading...

inside debt; deferred compensation; incentives; executive com-pensation; tax sheltering; tax shelters

12.

Analyst Coverage and the Likelihood of Meeting or Beating Analyst Earnings Forecasts

Contemporary Accounting Research, Forthcoming
Number of pages: 43 Posted: 11 Feb 2017
Arizona State University (ASU) - School of Accountancy, University of Missouri at Columbia - School of Accountancy and University of Cincinnati - Department of Accounting
Downloads 249 (190,456)
Citation 8

Abstract:

Loading...

Analyst Coverage, Forecast Bias, Forecast Guidance, Earnings Benchmarks, Managerial Myopia

13.

Investor Sentiment and Stock Option Vesting Terms

Management Science, Forthcoming
Number of pages: 56 Posted: 18 Dec 2020
Shawn X. Huang, Sami Keskek and Juan Manuel Sanchez
Arizona State University (ASU) - School of Accountancy, Florida State University and University of Texas at San Antonio
Downloads 229 (206,452)

Abstract:

Loading...

Investor Sentiment, Sentiment, Executive Compensation, Vesting Schedules, Vesting Terms, Stock Options

14.

Incentive Realignment: Mutual Funds’ Influence on Executive Compensation Contracts

Number of pages: 50 Posted: 16 Feb 2021 Last Revised: 30 Mar 2021
Vikas Agarwal, Sean Cao, Shawn X. Huang and Min Kim
Georgia State University, University of Maryland - Robert H. Smith School of Business, Arizona State University (ASU) - School of Accountancy and Sogang University
Downloads 222 (212,769)
Citation 2

Abstract:

Loading...

Mutual Funds, Corporate Governance, Executive Compensation, Pay Duration, Incentive Horizon

15.

Regulation Takes a Back Seat to Business Concerns: Evidence from Stock Exchange Demutualization

Number of pages: 60 Posted: 23 Feb 2020 Last Revised: 28 Nov 2022
Arizona State University (ASU) - School of Accountancy, Sogang University, Arizona State University and Florida International University
Downloads 171 (268,746)

Abstract:

Loading...

stock exchanges; exchange oversight; exchange regulation; demutualization; reporting quality

16.

Audit Committee Accounting Expertise, Analyst Following, and Market Liquidity

Journal of Accounting, Auditing and Finance, Vol. 33, No. 2, April 2018, pp. 174-199
Number of pages: 44 Posted: 19 Jun 2017 Last Revised: 11 Nov 2019
David B. Farber, Shawn X. Huang and Elaine Mauldin
Indiana University Kelley School of Business Indianapolis, Arizona State University (ASU) - School of Accountancy and University of Missouri Trulaske College of Business
Downloads 158 (287,197)
Citation 2

Abstract:

Loading...

Analyst Following, Audit Committee Accounting Expertise, Market Liquidity

17.

Acquiring to Sell: Acquisition Flippers and Earnings Management

Number of pages: 50 Posted: 10 May 2021 Last Revised: 07 Feb 2023
Lyungmae Choi, Shawn X. Huang and Min Kim
City University of Hong Kong (CityU), Arizona State University (ASU) - School of Accountancy and Sogang University
Downloads 123 (351,656)

Abstract:

Loading...

Mergers and Acquisitions, Acquisition Flipper, Flipping, Earnings Management

18.

Does the Tax Deductibility of Interest Affect Financial Reporting?

Number of pages: 57 Posted: 23 Jun 2022
Arizona State University (ASU) - School of Accountancy, University of Waterloo - School of Accounting and Finance, University of Pittsburgh - Accounting Group and University of Waterloo
Downloads 97 (412,297)

Abstract:

Loading...

Tax Deductibility of Interest, Financial Reporting, U.S. Tax Cuts & Jobs Act

19.

Disclosure and Liquidity Management: Evidence from Regulation Fair Disclosure

Journal of Contemporary Accounting & Economics, Volume 16, Issue 3, 2020, 100205, ISSN 1815-5669, https://doi.org/10.1016/j.jcae.2020.100205.
Number of pages: 50 Posted: 23 Mar 2021 Last Revised: 24 Mar 2021
Syracuse University - Joseph I. Lubin School of Accounting, Arizona State University (ASU) - School of Accountancy, University of Missouri at Columbia - School of Accountancy and University of Massachusetts Boston
Downloads 26 (733,836)

Abstract:

Loading...

liquidity policy; cash holdings; disclosure; Regulation FD; information asymmetry; information environment; proprietary cost; external funds

20.

Forecasting Without Consequence? Evidence on the Properties of Retiring CEOs’ Forecasts of Future Earnings

The Accounting Review, Vol. 88, No. 6, pp. 1909-1937, 2013
Posted: 28 Dec 2012 Last Revised: 16 Nov 2013
Cory A. Cassell, Shawn X. Huang and Juan Manuel Sanchez
University of Arkansas, Arizona State University (ASU) - School of Accountancy and University of Texas at San Antonio

Abstract:

Loading...