ATTENTION: The works hosted here are being migrated to a new repository that will consolidate resources, improve discoverability, and better show UTA's research impact on the global community. We will update authors as the migration progresses. Please see MavMatrix for more information.
Recent Submissions
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Yang, Tsung Hsuan (2023-08-04)
In my dissertation, I study whether the top management team (TMT) between-member and within-member functional diversities affect firm performance. Between-member functional diversity, known as Dominant Functional Diversity ...
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Agarwal, Rohit; 0009-0006-0765-6952 (2023-08-02)
**Please note that the full text is embargoed until 08/01/2024** This study examines the impact of investor sentiment on loan spread and financial covenants in debt contracts. Periods of high investor sentiment generally ...
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Chen, Wei (2022-08-16)
This study investigates the earnings management strategy of defined benefit pension plan changing firms. I provide the evidence that managers engage in cash conservation activities and real earnings management in response ...
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Gu, Xiaozhe; 0000-0003-4526-4029 (2022-05-16)
In this paper, I study how past insider trading patterns affect management forecast credibility. I first hypothesize and find that, due to litigation concerns, executives are unlikely to use a “pump-and-dump” strategy to ...
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Wang, Suye; 0000-0002-3234-3767 (2021-08-02)
The role of a firm’s in-house top legal executives has become more prominent in recent years due to regulatory changes, increasing litigation, and growing risk and liability in the corporate world. Top legal executives act ...
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Richards, Hannah Elizabeth; 0000-0002-5729-5394 (2021-05-07)
Regulators have repeatedly debated mandatory auditor rotation. Proponents emphasize the benefits that a new auditor brings, specifically, improved independence and a fresh perspective, leading to higher quality audits. ...
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Chen, Lin; 0000-0001-9405-1607 (2020-08-10)
The association between investor sentiment and corporate reporting decisions/outcomes has been recently examined in the accounting and finance literature. As an important outcome of corporate reporting decisions, earnings ...
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Yu, Xiaoxiao (2019-05-08)
This study investigates whether and how different types of blockholders affect a firm’s textual disclosure quality. Using a hand-collected blockholder-firm panel sample from 2011 to 2016, I find that, on average, both the ...
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Shi, Yuan (2019-05-02)
My dissertation examines whether managers issuing earnings guidance learn from the forecast errors in prior earnings guidance issued by them. Using data on quarterly earnings forecasts issued by managers during the period ...
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Hsu, Wei (2018-05-04)
I examine how firm-specific private and public information affect analyst forecast revisions. I find that when managers easily beat (struggle to meet) the consensus forecasts in the previous quarter, financial analysts ...
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Song, Xiaoxiao (2017-08-08)
The globalization of business and finance has led to the adoption of International Financial Reporting Standards (IFRS) in more than 100 countries, and numerous studies have examined the consequences of IFRS adoption in ...
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Quillin, Bonnie R; 0000-0001-8625-2986 (2017-05-08)
Using a variety of research methods, prior empirical research finds that executive compensation influences the behavior of managers, particularly with decisions involving risk. These studies show that, when executive ...
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Yvonne I-Fang Lee; 0000-0003-3044-6778 (2016-09-19)
In this study, I investigate the impact of analyst coverage changes on firms’ subsequent firm-specific crash risk. Using a sample of 24,228 firm-year observations from 2000 to 2013, I show that changes in analyst coverage ...
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Yardley, Jennifer; 0000-0003-4349-1738 (2016-09-07)
The rise of International Financial Reporting Standards (IFRS) as a contender to be the single globally-accepted set of accounting standards has been accompanied by a wealth of research studying the consequences of IFRS ...
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Holmes, Amy Foshee
A Tax Receivable Agreement (TRA) is a binding commitment between a newly public firm and the firm's founders to include a tax-sharing arrangement, obligating the IPO firm to make annual cash payments to the pre-IPO owners. ...
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Lu, Wenxiang
This study examines the relationship between corporate governance and corporate sustainability performance (CSP), the relationship between corporate sustainability performance and corporate financial performance (CFP), and ...
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Webb, Kimberly J. (Accounting, 2014-12)
As auditors perform the audit, they are faced with many decisions that ultimately affect the quality of the audit and can lead to the issuance of an improper audit opinion such as accepting weak management explanations ...
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Jiao, Fanghong (Accounting, 2014-09-17)
Real earnings management (REM) has gained more attention due to its more extensive application than that before the enactment of Sarbanes-Oxley Act (SOX). Analysts' earnings forecast is an important benchmark for both the ...
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Zhou, Linying (Accounting, 2014-07-14)
Various elements in firms' capital structures have been documented to be associated with conflicts of interests among shareholders, creditors, and managers. In this paper, I hypothesize that the use of leases affects manager ...
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Zhang, Yu (Accounting, 2014-07-14)
This study builds on two streams of literature that recently draw the attention of researchers: real earnings management (REM) and short selling. Graham et al. (2005) reports that managers choose REM over accounting methods ...
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