Linna Shi

University of Cincinnati - Lindner College of Business

P.O. Box 210211

Cincinnati, OH 45221-0211

United States

SCHOLARLY PAPERS

12

DOWNLOADS
Rank 16,601

SSRN RANKINGS

Top 16,601

in Total Papers Downloads

3,779

SSRN CITATIONS

2

CROSSREF CITATIONS

10

Scholarly Papers (12)

1.

A Modified Dechow and Dichev (2002) Model with Cash Flow Forecasts

Number of pages: 61 Posted: 11 Sep 2012 Last Revised: 09 Feb 2016
Linna Shi and Nan Zhou
University of Cincinnati - Lindner College of Business and University of Cincinnati - Lindner College of Business
Downloads 1,400 (17,137)

Abstract:

Loading...

Dechow and Dichev (2002) Model, Cash Flow Forecast, Abnormal Accruals, Earnings Quality, Earnings Management

2.

Can the Earnings Fixation Hypothesis Explain the Accrual Anomaly?

Review of Accounting Studies, Vol. 17, Issue 1, 1-21, 2012
Number of pages: 32 Posted: 28 Feb 2007 Last Revised: 07 Jan 2013
Linna Shi and Huai Zhang
University of Cincinnati - Lindner College of Business and Nanyang Business School, Nanyang Technological University
Downloads 745 (42,308)
Citation 1

Abstract:

Loading...

Accrual anomaly, Earnings fixation hypothesis, Responsiveness of stock price to earnings, Persistence of cash flows and accruals

3.

Why Are Earnings Distributions Kinky: Upwards Earnings Management by Small-Profit Firms or Income Smoothing by Many Firms?

Number of pages: 65 Posted: 29 Oct 2011 Last Revised: 25 Apr 2014
David G. Harris and Linna Shi
Syracuse University - Joseph I. Lubin School of Accounting and University of Cincinnati - Lindner College of Business
Downloads 551 (62,674)

Abstract:

Loading...

Earnings Management, Financial Benchmarks, Discretionary Accruals

4.

Audit Committee Interlocks and the Contagion of Accrual-Based and Real Earnings Management

Number of pages: 46 Posted: 10 Feb 2016
Syracuse University - Whitman School of Management, Syracuse University - Joseph I. Lubin School of Accounting, University of Cincinnati - Lindner College of Business and University of Cincinnati - Lindner College of Business
Downloads 444 (81,650)
Citation 1

Abstract:

Loading...

audit committee interlock, contagion effect, real earnings management, accrual-based earnings management, information transfer

5.

Enhanced Disclosure of Other Comprehensive Income and Increased Usefulness of Net Income: The Implications of Accounting Standards Update 2011-05

Research in Accounting Regulation, October 2017, 29 (2): 139-144. , Pace University Accounting Research Paper No. 2017/03
Number of pages: 18 Posted: 19 Jul 2017 Last Revised: 11 Apr 2021
Linna Shi, Ping Wang and Nan Zhou
University of Cincinnati - Lindner College of Business, Pace University - Lubin School of Business and University of Cincinnati - Lindner College of Business
Downloads 139 (257,694)
Citation 2

Abstract:

Loading...

Other comprehensive income, Presentation format, ASU 2011-05

6.

A General Differences-in-Differences Research Design for Evaluating Firms Deviations from Expectations

Number of pages: 45 Posted: 20 Jun 2011 Last Revised: 11 Apr 2021
David G. Harris and Linna Shi
Syracuse University - Joseph I. Lubin School of Accounting and University of Cincinnati - Lindner College of Business
Downloads 112 (302,121)
Citation 2

Abstract:

Loading...

statistics, earnings management

7.

Non-Audit Services in Audit Committee Interlocked Firms, Financial Reporting Quality, and Future Performance

Journal of Accounting, Auditing & Finance, forthcoming
Number of pages: 42 Posted: 08 Jun 2020 Last Revised: 11 Apr 2021
Linna Shi, Siew Hong Teoh and Jian Zhou
University of Cincinnati - Lindner College of Business, UCLA Anderson School of Management and University of Hawaii at Manoa
Downloads 84 (364,041)

Abstract:

Loading...

Non-audit service, audit committee interlock, financial reporting quality, performance, auditor independence

8.

The Governance Transfer of Blockholders: Evidence from Block Acquisitions and Earnings Management around the World

Journal of Corporate Finance, Vol. 45, 2017
Number of pages: 52 Posted: 03 Sep 2013 Last Revised: 20 Jun 2017
University of New South Wales (UNSW), Syracuse University - Whitman School of Management, University of Cincinnati - Lindner College of Business and The Chinese University of Hong Kong, Shenzhen
Downloads 84 (364,041)

Abstract:

Loading...

Block Acquisition, Governance Transfer, Earnings Management, International Financial Markets

9.
Downloads 80 (374,727)
Citation 1

Earnings Warnings and CEO Welfare

Journal of Business Finance and Accounting, Forthcoming, Pace University Accounting Research Paper No. 2016/08
Number of pages: 63 Posted: 21 Jun 2016
Ping Wang, Masako N. Darrough and Linna Shi
Pace University - Lubin School of Business, Baruch College - CUNY and University of Cincinnati - Lindner College of Business
Downloads 79 (381,310)

Abstract:

Loading...

management guidance, warnings, CEO compensation, CEO turnover

Earnings Warnings and CEO Welfare

Journal of Business Finance & Accounting, Vol. 43, Issue 9-10, pp. 1197-1243, 2016
Number of pages: 47 Posted: 10 Nov 2016
Ping Wang, Masako N. Darrough and Linna Shi
Pace University - Lubin School of Business, Baruch College - CUNY and University of Cincinnati - Lindner College of Business
Downloads 1 (823,854)
  • Add to Cart

Abstract:

Loading...

management guidance, warnings, CEO compensation, CEO turnover

10.

Do Peer Warnings Affect CEO Compensation?

Accounting Horizons, Forthcoming, Pace University Accounting Research Paper No. 2017/01
Number of pages: 44 Posted: 10 May 2017 Last Revised: 27 Aug 2019
Masako N. Darrough, Linna Shi and Ping Wang
Baruch College - CUNY, University of Cincinnati - Lindner College of Business and Pace University - Lubin School of Business
Downloads 78 (380,119)

Abstract:

Loading...

Relative Performance Evaluation, Information Transfer, Spillover Effect, Management Guidance, Warnings, CEO Compensation

11.

The Initiation of Audit Committee Interlocks and the Contagion of Accounting Policy Choices: Evidence from Special Items

Review of Accounting Studies, 2020, 25(1), 120-158
Number of pages: 52 Posted: 03 Aug 2019 Last Revised: 11 Apr 2021
Syracuse University - Whitman School of Management, Syracuse University - Joseph I. Lubin School of Accounting, University of Cincinnati - Lindner College of Business and University of Cincinnati - Lindner College of Business
Downloads 57 (448,174)

Abstract:

Loading...

Audit committee interlock, Information transfer, Special items, Restructuring charges, SFAS 146

12.

CEO Pulchronomics and Appearance Discrimination

Asian Review of Accounting, 2021, Vol. 29 No. 3, pp. 443-473.
Number of pages: 51 Posted: 14 Aug 2016 Last Revised: 09 Sep 2021
Jung Yeun Kim, Linna Shi and Nan Zhou
Rutgers, The State University of New Jersey - Rutgers University, Camden, University of Cincinnati - Lindner College of Business and University of Cincinnati - Lindner College of Business
Downloads 5 (750,953)

Abstract:

Loading...

pulchronomics, beauty premium, accounting, corporate social responsibility