Peng-Chia Chiu

The Chinese University of Hong Kong, Shenzhen

SCHOLARLY PAPERS

12

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SSRN CITATIONS
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Top 21,922

in Total Papers Citations

33

CROSSREF CITATIONS

13

Scholarly Papers (12)

1.

Board Interlocks and Earnings Management Contagion

The Accounting Review, Forthcoming
Number of pages: 54 Posted: 12 Dec 2010 Last Revised: 06 Feb 2013
Peng-Chia Chiu, Siew Hong Teoh and Feng Tian
The Chinese University of Hong Kong, Shenzhen, University of California, Irvine - Accounting Area and Hong Kong Polytechnic University
Downloads 1,179 (21,824)
Citation 28

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Earnings Management, Restatements, Board Interlocks, Social Networks, Contagion, Governance

2.

Using Google Searches of Firm Products to Assess Revenue Quality and Detect Revenue Management

Number of pages: 61 Posted: 13 Oct 2018 Last Revised: 13 Apr 2020
Peng-Chia Chiu, Siew Hong Teoh, Yinglei Zhang and Xuan Huang
The Chinese University of Hong Kong, Shenzhen, University of California, Irvine - Accounting Area, The Chinese University of Hong Kong (CUHK) - School of Accountancy and California State University, Long Beach
Downloads 428 (84,063)
Citation 2

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Google Search, Financial Reporting Quality, Revenue Management and Fraud Detection, Nowcasting using Big Data, Auditing Revenues using Big Data, Market Efficiency

3.

The Pricing of Firms with Expected Losses/Profits: The Role of January

The Journal of Business Finance & Accounting
Number of pages: 55 Posted: 01 Oct 2013 Last Revised: 24 May 2018
Peng-Chia Chiu, Alexander Nekrasov and Terry J. Shevlin
The Chinese University of Hong Kong, Shenzhen, University of Illinois Chicago and University of California-Irvine
Downloads 412 (87,844)

Abstract:

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expected losses/profits, return predictability, January effect, tax-loss selling

4.

Investor Learning, Earnings Signals, and Stock Returns

Review of Quantitative Finance and Accounting, Forthcoming
Number of pages: 46 Posted: 01 Apr 2019
Peng-Chia Chiu and Timothy Haight
The Chinese University of Hong Kong, Shenzhen and Loyola Marymount University
Downloads 192 (193,672)
Citation 1

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investor learning; earnings properties; market efficiency; stock returns

5.

Taxes in Non-GAAP Reporting: Evidence of Strategic Behavior on Tax Rates Applied to Non-GAAP Exclusion Items

Number of pages: 56 Posted: 06 Aug 2019 Last Revised: 03 Dec 2020
University of Houston - Department of Accountancy & Taxation, The Chinese University of Hong Kong, Shenzhen, University of California-Irvine and University of International Business and Economics (UIBE)
Downloads 176 (209,071)
Citation 1

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non-GAAP earnings, disclosure, income taxes, meet or beat analyst forecasts

6.

Cater to Thy Client: Analyst Responsiveness to Institutional Investor Attention

Management Science, Forthcoming
Number of pages: 48 Posted: 07 Sep 2019 Last Revised: 21 Aug 2020
The Chinese University of Hong Kong, Shenzhen, University of California, Irvine, University of Illinois Chicago and University of California, Irvine - Accounting Area
Downloads 170 (215,428)
Citation 3

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Institutional Investor Attention, Analyst Responsiveness, Analyst Timeliness

7.

The Persistence and Pricing of Changes in Multinational Firms' Foreign Cash Holdings

Number of pages: 57 Posted: 03 Jun 2019 Last Revised: 03 Dec 2020
Novia (Xi) Chen, Peng-Chia Chiu and Terry J. Shevlin
University of Houston - Department of Accountancy & Taxation, The Chinese University of Hong Kong, Shenzhen and University of California-Irvine
Downloads 152 (236,682)
Citation 3

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Foreign Cash, Earnings Persistence, Stock Returns

8.

Back to Fundamentals: The Accrual–Cash Flow Correlation, the Inverted-U Pattern, and Stock Returns

Number of pages: 57 Posted: 11 Jun 2020 Last Revised: 13 Jun 2020
Ran AN, Peng-Chia Chiu and Yinglei Zhang
School of Management, Xiamen University, The Chinese University of Hong Kong, Shenzhen and The Chinese University of Hong Kong
Downloads 135 (260,341)

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accrual anomaly, correlation between accruals and CFO, timing role of accruals, non-timing role of accruals

9.

What Do Expanded Audit Reports Tell? Evidence from the United Kingdom

Number of pages: 49 Posted: 18 Feb 2021
Peng-Chia Chiu, Donghui Wu and Belinda Yau
The Chinese University of Hong Kong, Shenzhen, The Chinese University of Hong Kong and The Hang Seng University of Hong Kong
Downloads 64 (418,046)

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audit report, topic study, CAM, RMM, KAM

10.

How do Suppliers Benefit from Customers’ Voluntary Disclosure? The Effect of Customers’ Earnings Guidance on Upstream Firms’ Investment Efficiency

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 54 Posted: 13 Jul 2021
Peng-Chia Chiu, Lili Jiu and Po-Hsiang Yu
The Chinese University of Hong Kong, Shenzhen, Hong Kong Baptist University (HKBU) – Department of Accountancy and Law and National Chung Hsing University
Downloads 38 (522,022)

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Supply chain; Investment efficiency; Voluntary disclosure; Management earnings forecast; Textual analysis

11.

Do Analysts Matter for Corporate Tax Planning? Evidence from a Natural Experiment

Contemporary Accounting Research, Vol. 35, No. 2, 2018
Number of pages: 54 Posted: 03 Feb 2021
Novia (Xi) Chen, Peng-Chia Chiu and Terry J. Shevlin
University of Houston - Department of Accountancy & Taxation, The Chinese University of Hong Kong, Shenzhen and University of California-Irvine
Downloads 25 (594,665)
Citation 1

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Tax Planning, Analyst Coverage, Information Asymmetry, External Monitoring

12.

Design Innovation and Informational Transparency: International Evidence

Number of pages: 49 Posted: 29 Aug 2018 Last Revised: 08 Jun 2021
Peng-Chia Chiu, Po-Hsuan Hsu, Feng Tian and Long Yi
The Chinese University of Hong Kong, Shenzhen, National Tsing Hua University - Department of Quantitative Finance, Hong Kong Polytechnic University and Hong Kong Baptist University (HKBU) - Department of Finance and Decision Sciences
Downloads 21 (621,551)

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International Financial Reporting Standards (IFRS); mandatory IFRS adoption; product development and design; institutional investors; globalization