Daphne Lui

ESSEC Business School

Associate Professor

Av Bernard Hirsch

Cergy-Pontoise 95021

France

SCHOLARLY PAPERS

9

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Top 42,926

in Total Papers Downloads

2,419

TOTAL CITATIONS
Rank 25,038

SSRN RANKINGS

Top 25,038

in Total Papers Citations

21

Scholarly Papers (9)

1.

What Makes a Stock Risky? Evidence from Sell-Side Analysts' Risk Ratings

Number of pages: 58 Posted: 02 Feb 2005
Daphne Lui, Stanimir Markov and Ane Tamayo
ESSEC Business School, University of Texas at Dallas - Naveen Jindal School of Management and London School of Economics & Political Science (LSE)
Downloads 820 (62,607)

Abstract:

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Risk, mispricing, volatility, financial analysts, information

2.

Equity Analysts and the Market’s Assessment of Risk

Journal of Accounting Research, Forthcoming
Number of pages: 42 Posted: 10 May 2012 Last Revised: 22 May 2012
Daphne Lui, Stanimir Markov and Ane Tamayo
ESSEC Business School, University of Texas at Dallas - Naveen Jindal School of Management and London School of Economics & Political Science (LSE)
Downloads 584 (97,051)
Citation 11

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equity analysts, investment risk, risk ratings, factor loadings, credit ratings

3.

Do Firms Respond to Auditors’ Red Flags? Evidence from Goodwill Impairment Key Audit Matter Disclosures 

Number of pages: 54 Posted: 28 Jul 2020 Last Revised: 12 Jan 2025
Ionela Andreicovici, Anne Jeny and Daphne Lui
Frankfurt School of Finance & Management, IESEG School of Management and ESSEC Business School
Downloads 525 (111,099)
Citation 8

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disclosure, expanded audit report, goodwill impairment, KAM

4.

The Impact of Cost Stickiness on Income Smoothing: Evidence from Employment Protection Regulations

ESSEC Business School Research Paper No. 2024-01
Number of pages: 59 Posted: 29 Nov 2023
Andrei Filip, Junqi Liu and Daphne Lui
Catholic University of Lille - IESEG School of Management, Xiamen University, Institute for Financial and Accounting Studies and ESSEC Business School
Downloads 205 (305,248)
Citation 1

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5.

Disclosure Transparency and Disagreement Among Economic Agents: The Case of Goodwill Impairment

European Accounting Review, Forthcoming
Number of pages: 49 Posted: 25 Oct 2019
Ionela Andreicovici, Anne Jeny and Daphne Lui
Frankfurt School of Finance & Management, IESEG School of Management and ESSEC Business School
Downloads 187 (332,139)

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Corporate Disclosure; Sell-side Analysts; Goodwill Impairment; Disagreement

6.

Analyst Independence and Earnings Management

Journal of Business Finance & Accounting, Forthcoming
Number of pages: 47 Posted: 28 Sep 2022 Last Revised: 09 Nov 2023
Fudan University - School of Management, ESSEC Business School - Department of Accounting and Management ControlESSEC Business School and ESSEC Business School
Downloads 82 (618,976)
Citation 1

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analyst independence, monitoring, earnings management, regulatory reforms

7.

The Nexus of Corporate Disclosure and Investors’ Information Needs: An Analysis Using Topic Modeling

Number of pages: 67 Posted: 28 Jan 2025
ESSEC Business School, ESSEC Business School and Lancaster University - Department of Accounting and Finance
Downloads 16 (1,118,811)

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corporate disclosure, topic modeling, Seeking Alpha, individual investors, financial analysts, institutional investors

Cross-Listing and Corporate Malfeasance: Evidence from P-Chip Firms

Journal of Corporate Finance, Forthcoming
Posted: 14 Dec 2014 Last Revised: 17 Apr 2018
Andrei Filip, Zhongwei Huang and Daphne Lui
Catholic University of Lille - IESEG School of Management, Fudan University - School of Management and ESSEC Business School

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China's private sector; P-chips; Enforcement difficulty; Corporate malfeasance

Cross-Listing and Corporate Malfeasance: Evidence from P-Chip Firms

Journal of Corporate Finance, Forthcoming
Posted: 24 May 2018
Andrei Filip, Zhongwei Huang and Daphne Lui
Catholic University of Lille - IESEG School of Management, Fudan University - School of Management and ESSEC Business School

Abstract:

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China's private sector; P-chips; Enforcement difficulty; Corporate malfeasance

9.

What Makes a Stock Risky? Evidence from Sell-Side Analysts' Risk Assessments

Journal of Accounting Research, Vol. 45, pp. 629-665, June 2007
Posted: 11 Nov 2007
Daphne Lui, Stanimir Markov and Ane Tamayo
ESSEC Business School, University of Texas at Dallas - Naveen Jindal School of Management and London School of Economics & Political Science (LSE)

Abstract:

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Risk, mispricing, volatility, financial analysts, information