C.S. Agnes Cheng

Hong Kong Polytechnic University - School of Accounting and Finance

Professor

M715, Li Ka Shing Tower

Hung Hom, Kowloon, Kowloon

Hong Kong

SCHOLARLY PAPERS

38

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Top 8,015

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74

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86

Scholarly Papers (38)

Audit Firm Tenure and Audit Quality: Evidence from U.S. Firms

Number of pages: 64 Posted: 10 Apr 2012
Li Zheng Brooks, C.S. Agnes Cheng and Kenneth Reichelt
Texas A&M International University, Hong Kong Polytechnic University - School of Accounting and Finance and affiliation not provided to SSRN
Downloads 1,585 (13,147)
Citation 4

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audit firm tenure, audit quality, term limit, turning point, and mandatory audit firm rotation

Audit Firm Tenure and Audit Quality: Evidence from U.S. Firms

CAAA Annual Conference 2013
Number of pages: 68 Posted: 16 Jan 2013
Li Zheng Brooks, C.S. Agnes Cheng and Kenneth John Reichelt
Texas A&M International University, Hong Kong Polytechnic University - School of Accounting and Finance and Louisiana State University, Baton Rouge - Department of Accounting
Downloads 899 (30,903)
Citation 9

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audit firm tenure, mandatory auditor rotation, audit quality, independence, turning point

2.

Institutional Monitoring Through Shareholder Litigation

Journal of Financial Economics, Vol. 95, pp. 356-383, 2010
Number of pages: 66 Posted: 15 Sep 2006 Last Revised: 23 Mar 2010
C.S. Agnes Cheng, Henry He Huang, Gerald J. Lobo and Yinghua Li
Hong Kong Polytechnic University - School of Accounting and Finance, Yeshiva University - Sy Syms School of Business, University of Houston - C.T. Bauer College of Business and Arizona State University (ASU) - School of Accountancy
Downloads 1,189 (20,858)
Citation 14

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Corporate governance, Institutional Investors, Monitoring, Shareholder litigation

3.

The Persistence of Cash Flow Components into Future Cash Flows

Number of pages: 32 Posted: 08 May 2004
C.S. Agnes Cheng and Dana Hollie
Hong Kong Polytechnic University - School of Accounting and Finance and The University of Toledo
Downloads 1,143 (22,142)
Citation 1

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Cash Flows, Cash Flow Prediction, Cash Flow Persistence, Core Cash Flows, Cash Flow Variability

4.

Investors' Interpretations of the October 15, 2002 Standard & Poors Transparency & Disclosure Rankings

Number of pages: 26 Posted: 14 Apr 2003
C.S. Agnes Cheng, Denton Collins and Henry He Huang
Hong Kong Polytechnic University - School of Accounting and Finance, Texas Tech University - Rawls College of Business and Yeshiva University - Sy Syms School of Business
Downloads 1,109 (23,137)
Citation 5

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transparency, disclosures, corporate governance, earning quality, Standard & Poors

5.

Characteristics of Institutional Investors and Discretionary Accruals

Number of pages: 37 Posted: 10 Nov 2003
C.S. Agnes Cheng and Austin L. Reitenga
Hong Kong Polytechnic University - School of Accounting and Finance and University of Alabama
Downloads 952 (28,865)
Citation 5

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earnings management, institutional investors, corporate governance and discretionary accruals

6.

The Effect of Hedge Fund Activism on Corporate Tax Avoidance

The Accounting Review 87, 1493-1526
Number of pages: 50 Posted: 05 Aug 2011 Last Revised: 12 Oct 2012
C.S. Agnes Cheng, Henry He Huang, Yinghua Li and Jason Stanfield
Hong Kong Polytechnic University - School of Accounting and Finance, Yeshiva University - Sy Syms School of Business, Arizona State University (ASU) - School of Accountancy and Ball State University
Downloads 786 (37,704)
Citation 37

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7.

When Does Audit Quality Start to Decline in Firm Audit Tenure? - An International Analysis

Number of pages: 45 Posted: 26 Sep 2011
Texas A&M International University, Hong Kong Polytechnic University - School of Accounting and Finance, Illinois State University - Department of Accounting and Louisiana State University, Baton Rouge - Department of Accounting
Downloads 734 (41,407)
Citation 1

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8.

Should Preferred Stock be Classified as a Liability? Evidence from Implied Cost of Common Equity Capital

Number of pages: 45 Posted: 13 Sep 2007
Hong Kong Polytechnic University - School of Accounting and Finance, affiliation not provided to SSRN, University of Houston - Bauer College of Business and Louisiana State University, Baton Rouge - Department of Accounting
Downloads 627 (51,054)
Citation 2

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cost of common equity capital

9.

The Monitoring Role of the Media: Evidence from Earnings Management

Number of pages: 51 Posted: 23 Mar 2017 Last Revised: 17 Jun 2020
Yangyang Chen, C.S. Agnes Cheng, Shuo Li and Jingran Zhao
City University of Hong Kong (CityUHK) - Department of Accountancy, Hong Kong Polytechnic University - School of Accounting and Finance, Western Washington University and Hong Kong Polytechnic University
Downloads 619 (51,947)
Citation 4

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Media Coverage, Earnings Management, Monitoring

10.

Implication of Securities Class Actions for Cost of Equity Capital and Shareholder Wealth

International Journal of Law and Management, 52 (2), 144-16, 2008
Number of pages: 47 Posted: 11 Sep 2006 Last Revised: 23 Aug 2017
Georgia Institute of Technology - Scheller College of Business, Hong Kong Polytechnic University - School of Accounting and Finance, Yeshiva University - Sy Syms School of Business and University of Houston - C.T. Bauer College of Business
Downloads 585 (55,860)
Citation 6

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cost of equity capital, securiteis class action

11.

Implied Cost of Capital versus Fundamental Valuation Efficiency: A Clarification and Empirical Implications

Number of pages: 122 Posted: 29 Sep 2017 Last Revised: 08 Nov 2019
C.S. Agnes Cheng and Jing Fang
Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University
Downloads 455 (76,237)

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implied cost of capital, fundamental valuation efficiency, measurement error, bias

Innovation and Corporate Tax Planning: The Distinct Effects of Patents and R&D

Contemporary Accounting Research, Forthcoming
Number of pages: 56 Posted: 28 Jan 2018 Last Revised: 16 Mar 2021
C.S. Agnes Cheng, Peng Guo, Chia-Hsiang Weng and Qiang Wu
Hong Kong Polytechnic University - School of Accounting and Finance, Rutgers Business School - Camden, National Chengchi University (NCCU) - Department of Accounting and The Hong Kong Polytechnic University
Downloads 368 (96,833)
Citation 1

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Tax Planning; Tax Avoidance; Income Shifting; Innovation; Patents; R&D; Transfer Pricing

Innovation and Corporate Tax Planning: The Distinct Effects of Patents and R&D

Contemporary Accounting Research, Forthcoming
Posted: 16 Jul 2020
C.S. Agnes Cheng, Peng Guo, Chia-Hsiang Weng and Qiang Wu
Hong Kong Polytechnic University - School of Accounting and Finance, Rutgers Business School - Camden, National Chengchi University (NCCU) - Department of Accounting and The Hong Kong Polytechnic University

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Tax Planning, Tax Avoidance, Income Shifting, Innovation, Patents, R&D, Transfer Pricing

13.

Overbidding in Mergers and Acquisitions: An Accounting Perspective

Number of pages: 49 Posted: 29 Sep 2017 Last Revised: 18 Apr 2020
Eli Bartov, C.S. Agnes Cheng and Hong Wu
NYU Stern School of Business, Hong Kong Polytechnic University - School of Accounting and Finance and Fudan University - School of Economics
Downloads 313 (116,776)

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Overbidding, Mergers and Acquisitions, Goodwill, SFAS No. 141, SFAS No. 142

14.

Analyst Forecasts: Sales and Profit Margins

Review of Accounting Studies, Forthcoming
Number of pages: 47 Posted: 01 Apr 2016 Last Revised: 08 Oct 2019
C.S. Agnes Cheng, K.C. Kenneth Chu and James A. Ohlson
Hong Kong Polytechnic University - School of Accounting and Finance, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 299 (122,574)
Citation 2

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Analyst forecasts

15.
Downloads 280 (131,347)
Citation 7

Abnormal Accrual Estimates and Evidence of Mispricing

Number of pages: 52 Posted: 01 Dec 2011 Last Revised: 05 Dec 2011
C.S. Agnes Cheng, Cathy Zishang Liu and Wayne B. Thomas
Hong Kong Polytechnic University - School of Accounting and Finance, affiliation not provided to SSRN and University of Oklahoma
Downloads 280 (130,678)

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abnormal accruals, accrual model(s)

Abnormal Accrual Estimates and Evidence of Mispricing

Journal of Business Finance & Accounting, Vol. 39, Issue 1‐2, pp. 1-34, 2012
Number of pages: 34 Posted: 03 Mar 2012
C.S. Agnes Cheng, Cathy Zishang Liu and Wayne B. Thomas
Hong Kong Polytechnic University - School of Accounting and Finance, affiliation not provided to SSRN and University of Oklahoma
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abnormal accruals, discretionary accruals, accrual models, mispricing

16.

Higher ERC or Higher Future ERC from Income Smoothness? - The Role of Information Environment

2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 52 Posted: 16 Jan 2014
C.S. Agnes Cheng, Joe Johnston and Shuo Li
Hong Kong Polytechnic University - School of Accounting and Finance, Illinois State University - Department of Accounting and Western Washington University
Downloads 271 (135,936)
Citation 3

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Income Smoothness, ERC, FERC, Information Environment

17.

Earnings Quality and Price Synchronicity: Industry-Wide and Firm-Specific Information

Number of pages: 63 Posted: 20 Jun 2013
C.S. Agnes Cheng, Joe Johnston and Ling Zhou
Hong Kong Polytechnic University - School of Accounting and Finance, Illinois State University - Department of Accounting and University of New Mexico
Downloads 249 (147,984)

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earnings quality, price synchronicity, financial analysts

18.

Hedge Fund Intervention and Accounting Conservatism

Contemporary Accounting Research, Vol. 32, pp. 392–421, 2015.
Number of pages: 55 Posted: 06 Nov 2014 Last Revised: 14 Mar 2015
C.S. Agnes Cheng, Henry He Huang and Yinghua Li
Hong Kong Polytechnic University - School of Accounting and Finance, Yeshiva University - Sy Syms School of Business and Arizona State University (ASU) - School of Accountancy
Downloads 230 (159,802)
Citation 8

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Hedge fund activism, corporate governance, institutional ownership

19.

Certification of Audit Committee Effectiveness: Evidence from a One-Time Regulatory Event in China

Number of pages: 46 Posted: 15 Feb 2017
Hsihui Chang, Xin Chen, C.S. Agnes Cheng and Nan Zhou
Drexel University, Shanghai Jiao Tong University (SJTU) - Antai College of Economics and Management, Hong Kong Polytechnic University - School of Accounting and Finance and University of Cincinnati - Lindner College of Business
Downloads 203 (179,803)

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Audit committee effectiveness; Certification; Earnings management; Audit fees and opinions; Delayed filings

20.

Effect of Preferred Stock on Risk and Cost of Equity Capital - Evidence for Financially Distressed Firms

Number of pages: 44 Posted: 18 Jan 2011
Hong Kong Polytechnic University - School of Accounting and Finance, Louisiana State University, Baton Rouge - Department of Accounting and affiliation not provided to SSRN
Downloads 195 (186,528)
Citation 1

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Preferred Stock, Financial Distress, Risk, Cost of Capital

21.

Media Attention and Selective Managerial Bad News Hoarding

Number of pages: 54 Posted: 13 Dec 2018
Yangyang Chen, C.S. Agnes Cheng, Shuo Li and Jingran Zhao
City University of Hong Kong (CityUHK) - Department of Accountancy, Hong Kong Polytechnic University - School of Accounting and Finance, Western Washington University and Hong Kong Polytechnic University
Downloads 177 (203,322)

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Media attention, Crash risk, Selective bad news hoarding

22.

Bowling Alone, Bowling Together: Is Social Capital Priced in Bank Loans?

Journal of Accounting, Auditing and Finance, 32(4), 449-479
Number of pages: 37 Posted: 23 Jun 2015 Last Revised: 17 Jan 2018
C.S. Agnes Cheng, Jing Wang, Ning Zhang and Sha Zhao
Hong Kong Polytechnic University - School of Accounting and Finance, Vanderbilt University - Owen Graduate School of Management, Queen's University, Smith School of Business and Oakland University - Department of Accounting and Finance
Downloads 166 (214,722)
Citation 3

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Social Capital, Cost of Bank Loans

23.

An Empirical Analysis of Risk and Liability Components

CAAA Annual Conference 2011
Number of pages: 55 Posted: 18 Jan 2011
Hong Kong Polytechnic University - School of Accounting and Finance, affiliation not provided to SSRN and Louisiana State University, Baton Rouge - Department of Accounting
Downloads 160 (221,534)
Citation 3

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Leverage Components, Preferred Stock, Risk Measures

24.

Corporate Tax Benefits from Hometown-Connected Politicians

Number of pages: 57 Posted: 11 Oct 2018 Last Revised: 11 Mar 2020
Sun Yat-Sen University (SYSU), Hong Kong Polytechnic University - School of Accounting and Finance, Southwestern University of Finance and Economics (SWUFE) - School of Insurance and Hong Kong Polytechnic University
Downloads 132 (258,893)

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Political Leaders; Hometown; Social Identity; Tax Benefits

25.

State Ownership and Earnings Management around Initial Public Offerings: Evidence from China

Journal of International Accounting Research, 14(2), 89-116
Number of pages: 41 Posted: 15 Jan 2012 Last Revised: 17 Jan 2018
C.S. Agnes Cheng, Jing Wang and Steven X. Wei
Hong Kong Polytechnic University - School of Accounting and Finance, Vanderbilt University - Owen Graduate School of Management and Hong Kong Polytechnic University - Faculty of Business
Downloads 116 (284,710)
Citation 2

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IPO, Earnings management, Ownership type

26.

Major Government Customer and Management Earnings Forecasts

Number of pages: 51 Posted: 08 Nov 2019 Last Revised: 28 Oct 2020
C.S. Agnes Cheng, Wenli Huang and Shaojun Zhang
Hong Kong Polytechnic University - School of Accounting and Finance, Hong Kong Polytechnic University and Hong Kong Polytechnic University
Downloads 112 (291,796)
Citation 1

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Customer-supplier relationship, Demand uncertainty, Major government customer, Information spillover, Management earnings forecasts

27.

Media Coverage and Debt Financing

Number of pages: 60 Posted: 28 Sep 2020
C.S. Agnes Cheng, Liangliang Jiang and Wei-Ling Song
Hong Kong Polytechnic University - School of Accounting and Finance, Hong Kong Polytechnic University and Louisiana State University
Downloads 60 (422,555)

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Media Coverage, Debt Structure and Choice, Corporate Governance, Information Asymmetry

28.

Internet Appendix to: Overbidding in Mergers and Acquisitions: An Accounting Perspective

The Accounting Review, Forthcoming
Number of pages: 14 Posted: 16 Apr 2020
Eli Bartov, C.S. Agnes Cheng and Hong Wu
NYU Stern School of Business, Hong Kong Polytechnic University - School of Accounting and Finance and Fudan University - School of Economics
Downloads 48 (467,229)
Citation 1

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overbidding; mergers and acquisitions; SFAS No. 141; SFAS No. 142

29.

CAFR 1999-2019, Past Two Decades and Looking Ahead

Number of pages: 38 Posted: 31 Dec 2020
C.S. Agnes Cheng, Gang Hu and Danlei Bonnie Yu
Hong Kong Polytechnic University - School of Accounting and Finance, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 33 (535,916)

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Information Disclosure, Auditing and Taxation, Corporate Governance, Market Efficiency, Corporate Finance

30.

The Level of Greenwashing and Cost of Equity Capital

Posted: 25 Mar 2021
Saint Mary's University, Hong Kong Polytechnic University - School of Accounting and Finance, University of Alberta - Campus Saint-Jean and Brock University - Accounting

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Greenwashing; cost of capital; selective disclosure

31.

Operating Cash Flow Opacity and Stock Price Crash Risk

Journal of Accounting and Public Policy, Forthcoming
Posted: 05 Mar 2020
C.S. Agnes Cheng, Shuo Li and Eliza Xia Zhang
Hong Kong Polytechnic University - School of Accounting and Finance, Western Washington University and affiliation not provided to SSRN

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OCF opacity; OCF management; accruals opacity; stock price crash risk

32.

Does the Market Overweight Imprecise Information?: Evidence from Customer Earnings Announcements

Review of Accounting Studies, Forthcoming
Posted: 15 Feb 2014 Last Revised: 12 May 2014
C.S. Agnes Cheng and John Daniel Eshleman
Hong Kong Polytechnic University - School of Accounting and Finance and Rutgers - Camden

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Mispricing, Price Discovery, Information Transfers, Supply Chain

33.

Income Classification Shifting and Mispricing of Core Earnings

Posted: 13 Jun 2013
Elio Alfonso, C.S. Agnes Cheng and Shanshan Pan
Florida International University, Hong Kong Polytechnic University - School of Accounting and Finance and Louisiana State University, Baton Rouge - Department of Accounting

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34.

The Impact of SOX on the Value Relevance of Earnings, Book Value, And ‘Other Information’*

Posted: 24 Nov 2009
Texas A&M International University, Hong Kong Polytechnic University - School of Accounting and Finance, Louisiana State University, Baton Rouge and Indiana University - Kelley School of Business

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Sarbanes-Oxley Act, Value-Relevance, Other Information

35.

Do Core and Non-Core Cash Flows from Operations Persist Differentially in Predicting Future Cash Flows?

Review of Quantitative Finance and Accounting, Forthcoming
Posted: 19 Aug 2007
C.S. Agnes Cheng and Dana Hollie
Hong Kong Polytechnic University - School of Accounting and Finance and The University of Toledo

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Cash Flows, Cash Flow Prediction, Core Cash Flows, Cash Flow Variability

36.

Evidence of the Abnormal Accrual Anomaly Incremental to Operating Cash Flows

Accounting Review, Vol. 81, October 2006
Posted: 25 Apr 2006
C.S. Agnes Cheng and Wayne B. Thomas
Hong Kong Polytechnic University - School of Accounting and Finance and University of Oklahoma

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Abnormal Accruals, Market Mispricing, Operating Cash Flows-to-Price Ratio, Value-Glamour Anomaly

37.

The Valuation Accuracy of the Price-Earnings and Price-Book Benchmark Valuation Methods

Posted: 25 Jul 2003
C.S. Agnes Cheng and Ray McNamara
Hong Kong Polytechnic University - School of Accounting and Finance and James Cook University, College of Business Law & Governance

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38.

The Allocation Decision on Research and Advertising Spending by Small and Large Firms - an Illustration of Four Industries

Posted: 25 Nov 1996
C.S. Agnes Cheng, Cynthia Jackson and Angela Hwang
Hong Kong Polytechnic University - School of Accounting and Finance, University of Houston - C.T. Bauer College of Business and University of Houston

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Other Papers (1)

Total Downloads: 181
1.

Corporate Social Responsibility and Shareholder-Stakeholder Conflict: Evidence from a Quasi-Natural Experiment

Asian Finance Association (AsianFA) 2017 Conference
Number of pages: 41 Posted: 10 Feb 2017 Last Revised: 24 Sep 2018
C.S. Agnes Cheng, Xiaohui Li, Zeyu Sun and Jing Xie
Hong Kong Polytechnic University - School of Accounting and Finance, Hong Kong Polytechnic University - School of Accounting and Finance, University of International Business and Economics (UIBE) - Business School and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 181 (377,052)

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Corporate Social Responsibility, Constituency Statues, Shareholder-Stakeholder Conflict, Stakeholder Orientation