Susan Shu

Boston College - Carroll School of Management

Associate Professor

Boston College

140 Commonwealth Ave.

Chestnut Hill, MA 02167

United States

SCHOLARLY PAPERS

15

DOWNLOADS

11,027

SSRN CITATIONS

626

CROSSREF CITATIONS

481

Scholarly Papers (15)

1.

Properties of Implied Cost of Capital Using Analysts' Forecasts

Australian Journal of Management, Vol. 36, p. 125, 2011, MIT Sloan Working Paper No. 4422-03
Number of pages: 26 Posted: 15 Sep 2003 Last Revised: 17 Aug 2012
Wayne R. Guay, S.P. Kothari and Susan Shu
University of Pennsylvania - Accounting Department, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Boston College - Carroll School of Management
Downloads 3,021 (7,802)
Citation 56

Abstract:

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Cost of Capital, Implied Cost of Capital, Analysts' Forecasts, Discount Rate

2.

Do Managers Withhold Bad News?

Journal of Accounting Research, Forthcoming, MIT Sloan Research Paper No. 4556-05
Number of pages: 54 Posted: 21 Sep 2005 Last Revised: 27 Apr 2012
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Boston College - Carroll School of Management and Boston University Questrom School of Business
Downloads 2,772 (8,909)
Citation 267

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Bad News, Conservatism, Disclosure

The Role of Social Media in the Capital Market: Evidence from Consumer Product Recalls

Journal of Accounting Research, Forthcoming
Number of pages: 53 Posted: 30 Jan 2015 Last Revised: 06 Sep 2015
Lian Fen Lee, Amy P. Hutton and Susan Shu
Boston College - Carroll School of Management, Boston College - Carroll School of Management and Boston College - Carroll School of Management
Downloads 836 (53,497)
Citation 76

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Social Media, Disclosure, Product Recall, crisis management

The Role of Social Media in the Capital Market: Evidence from Consumer Product Recalls

Journal of Accounting Research, Vol. 53, No. 2, 2015
Posted: 22 May 2015
Lian Fen Lee, Amy P. Hutton and Susan Shu
Boston College - Carroll School of Management, Boston College - Carroll School of Management and Boston College - Carroll School of Management

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social media, disclosure, product recalls, Twitter

4.

Do Managers Always Know Better? Relative Accuracy of Management and Analyst Forecasts

Journal of Accounting Research, Forthcoming
Number of pages: 39 Posted: 29 Apr 2012
Amy P. Hutton, Lian Fen Lee and Susan Shu
Boston College - Carroll School of Management, Boston College - Carroll School of Management and Boston College - Carroll School of Management
Downloads 766 (61,136)
Citation 28

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analyst, management forecast, forecast accuracy

5.

Can Social Media Distort Price Discovery? Evidence from Merger Rumors

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 67 Posted: 17 Jul 2017 Last Revised: 13 Jul 2020
Cleveland State University - Monte Ahuja College of Business, ESADE Business Schoolaffiliation not provided to SSRN, Boston College - Carroll School of Management and Hong Kong Polytechnic University
Downloads 644 (76,420)
Citation 5

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social media, Twitter, rumor, merger rumor, media

6.

The Insurance Hypothesis: The Case of KPMG's Audit Clients

Number of pages: 30 Posted: 10 Feb 2009
Illinois State University, Boston College - Carroll School of Management and Boston College
Downloads 515 (101,122)
Citation 3

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7.

Shareholder Litigation and Insider Trading: Evidence from Derivative Litigation

Asian Finance Association (AsianFA) 2018 Conference
Number of pages: 45 Posted: 27 Jan 2018 Last Revised: 25 Jan 2021
Yonsei University - School of Business, Hong Kong Polytechnic University and Boston College - Carroll School of Management
Downloads 452 (118,295)
Citation 3

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Insider Trading, Litigation Risk, Derivative Lawsuits, Shareholder Litigation, Universal Demand Laws

8.

Regulatory transparency and the alignment of private and public enforcement: Evidence from the public disclosure of SEC comment letters

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 66 Posted: 03 Sep 2020 Last Revised: 20 Jul 2021
Amy P. Hutton, Susan Shu and Xin Zheng
Boston College - Carroll School of Management, Boston College - Carroll School of Management and University of British Columbia
Downloads 306 (182,467)

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Regulation, SEC, securities litigation, class action lawsuit, regulatory transparency

9.

Does Tax Enforcement Deter Managers’ Self-Dealing?

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 58 Posted: 29 Jul 2020 Last Revised: 26 Apr 2022
Benjamin Yost and Susan Shu
Boston College - Carroll School of Management and Boston College - Carroll School of Management
Downloads 297 (188,353)
Citation 10

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IRS, Monitoring, Tax Evasion, Stock Gifts, Insider Trading

10.

Does Disclosure Deter or Trigger Litigation?

Journal of Accounting & Economics, Forthcoming
Number of pages: 32 Posted: 15 Oct 2004 Last Revised: 26 Oct 2011
University of Delaware - Alfred Lerner College of Business and Economics, Drexel University and Boston College - Carroll School of Management
Downloads 284 (197,317)
Citation 83

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Shareholder litigation, Earnings disclosures, Endogeneity

Properties of Implied Cost of Capital Using Analysts’ Forecasts

Australian Journal of Management, Vol. 36, No. 2, 2011
Number of pages: 26 Posted: 24 Oct 2011 Last Revised: 17 Aug 2012
Wayne R. Guay, S.P. Kothari and Susan Shu
University of Pennsylvania - Accounting Department, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Boston College - Carroll School of Management
Downloads 221 (251,645)
Citation 24

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Properties of Implied Cost of Capital Using Analysts’ Forecasts

Australian Journal of Management, Vol. 36, No. 2, 2011
Number of pages: 26 Posted: 05 May 2011 Last Revised: 17 Aug 2012
Wayne R. Guay, S.P. Kothari and Susan Shu
University of Pennsylvania - Accounting Department, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Boston College - Carroll School of Management
Downloads 56 (683,120)

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implied cost of capital, earnings forecasts, expected returns, analysts’ forecasts

12.

Are All Perks Solely Perks? Evidence from Corporate Jets

Forthcoming, Journal of Corporate Finance
Number of pages: 39 Posted: 03 May 2013 Last Revised: 16 Jun 2018
Lian Fen Lee, Michelle Lowry and Susan Shu
Boston College - Carroll School of Management, Drexel University and Boston College - Carroll School of Management
Downloads 265 (211,647)
Citation 6

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connections, corporate jets, agency, information transfer

13.

Motivational Optimism and Short-Term Investment Efficiency

The Accounting Review, Forthcoming.
Number of pages: 52 Posted: 27 Dec 2022
Meng Li, Stanimir Markov and Susan Shu
Steed School of Accounting, University of Oklahoma, University of Texas at Dallas - Naveen Jindal School of Management and Boston College - Carroll School of Management
Downloads 255 (219,876)

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corporate investments, inventories, financial misreporting, management forecasts, optimistic expectations, motivated reasoning

14.

The Governance Role of Auditors: Evidence from Derivative Lawsuits

Number of pages: 67 Posted: 28 May 2021 Last Revised: 19 Jul 2021
Susan Shu, Xu Li and Qian Xin
Boston College - Carroll School of Management, The University of Hong Kong and School of Economics and Management, Harbin Institute of Technology Shen Zhen
Downloads 174 (313,663)

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Auditing; Value of Auditing; Going Concern, Corporate Governance; Derivative Lawsuits

15.

The Benefits and Costs of Transparent Supervision of Public Banks: Evidence from Disclosure of SEC Comment Letters

Number of pages: 52 Posted: 08 Apr 2023
Boston College - Carroll School of Management, National University of Singapore (NUS) - Sustainable & Green Finance Institute (SGFIN), Boston College - Carroll School of Management, University of British Columbia (UBC) - Sauder School of Business and University of British Columbia
Downloads 163 (331,838)

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SEC Comment Letters, Regulatory Transparency, Financial Institutions, Lending, Loan Loss Provisions