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Why new issues and high-accrual firms underperform: the role of analysts' credulity

Teoh, Siew Hong; Wong, T. J. - In: The review of financial studies 15 (2002) 3, pp. 869-900

Persistent link: https://www.econbiz.de/10001688877

Non-audit services in audit committee interlocked firms, financial reporting quality, and future performance

Shi, Linna; Teoh, Siew Hong; Zhou, Jian - In: Journal of accounting, auditing & finance : JAAF 38 (2023) 4, pp. 804-832

Persistent link: https://www.econbiz.de/10014382686

Board interlocks and earnings management contagion

Chiu, Peng-chia; Teoh, Siew Hong; Tian, Feng - In: The accounting review : a publication of the American … 88 (2013) 3, pp. 915-944

Persistent link: https://www.econbiz.de/10009751754

Tone management

Huang, Xuan; Teoh, Siew Hong; Zhang, Yinglei - In: The accounting review : a publication of the American … 89 (2014) 3, pp. 1083-1113

Persistent link: https://www.econbiz.de/10010407935

Board Interlocks and Earnings Management Contagion

Chiu, Peng-Chia - 2013

We test whether earnings management (like a virus) spreads from firm to firm via board connections of shared directors (virus carriers). We use earnings restatements to identify firms that managed earnings and to identify the period when these firms manipulated earnings. We consider firms as...

Persistent link: https://www.econbiz.de/10013094062

Opportunity knocks but once : delayed disclosure of financial items in earnings announcements and neglect of earnings news

Li, Yifan; Nekrasov, Alexander; Teoh, Siew Hong - In: Review of accounting studies 25 (2020) 1, pp. 159-200

Persistent link: https://www.econbiz.de/10012231026

Using Google searches of firm products to detect revenue management

Chiu, Peng-Chia; Teoh, Siew Hong; Zhang, Yinglei; … - In: Accounting, organizations and society : an … 109 (2023), pp. 1-19

Persistent link: https://www.econbiz.de/10014443712

Systemic risk, coordination failures, and preparedness externalities: Applications to tax and accounting policy

Hirshleifer, David; Teoh, Siew Hong - In: Journal of Financial Economic Policy 1 (2009) May, pp. 128-142

Purpose – Sometimes resources are badly employed because of coordination failures. Actions by decision makers that affect the likelihood of such failures are sometimes said to cause “systemic risk.” This paper seeks to consider the externality in the choice of ex ante risk management...

Persistent link: https://www.econbiz.de/10008493737

Systemic risk, coordination failures, and preparedness externalities : Applications to tax and accounting policy

Hirshleifer, David; Hong Teoh, Siew - In: Journal of Financial Economic Policy 1 (2009) 2, pp. 128-142

Persistent link: https://www.econbiz.de/10014866807