Allen Huang

Hong Kong University of Science and Technology - Department of Accounting

Associate Professor

LSK Business School Building

HKUST

Clear Water Bay, Kowloon

Hong Kong

http://www.AllenHuang.org

SCHOLARLY PAPERS

13

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SSRN CITATIONS
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in Total Papers Citations

164

CROSSREF CITATIONS

111

Scholarly Papers (13)

1.
Downloads 1,939 ( 10,058)
Citation 15

The Long-Term Consequences of Short-Term Incentives

European Corporate Governance Institute (ECGI) - Finance Working Paper No. 527/2017
Number of pages: 62 Posted: 18 Sep 2017 Last Revised: 01 Jun 2021
Alex Edmans, Vivian W. Fang and Allen Huang
London Business School - Institute of Finance and Accounting, University of Minnesota - Twin Cities - Carlson School of Management and Hong Kong University of Science and Technology - Department of Accounting
Downloads 1,939 (9,853)
Citation 18

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Repurchases, M&A, Short-Termism, CEO Incentives, Managerial Myopia

The Long-Term Consequences of Short-Term Incentives

CEPR Discussion Paper No. DP12305
Number of pages: 47 Posted: 20 Sep 2017
Alex Edmans, Vivian W. Fang and Allen Huang
London Business School - Institute of Finance and Accounting, University of Minnesota - Twin Cities - Carlson School of Management and Hong Kong University of Science and Technology - Department of Accounting
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Repurchases; M&A; Short-Termism; CEO Incentives; Managerial Myopia; Vesting

2.

Short Selling and Earnings Management: A Controlled Experiment

Journal of Finance, Vol 71, No. 3 (June 2016), pp. 1251-1294
Number of pages: 44 Posted: 29 Jun 2013 Last Revised: 21 Jun 2017
University of Minnesota - Twin Cities - Carlson School of Management, Hong Kong University of Science and Technology - Department of Accounting and University of Washington - Michael G. Foster School of Business
Downloads 1,843 (10,891)
Citation 36

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Regulation SHO, Pilot Program, Short Selling, Earnings Management, Fraud Discovery, Price Efficiency

3.
Downloads 1,590 ( 13,776)
Citation 21

CEO Reputation and Earnings Quality

Number of pages: 42 Posted: 01 Dec 2004
Duke University, Hong Kong University of Science and Technology - Department of Accounting, Columbia Business School and Hong Kong University of Science and Technology - Department of Accounting
Downloads 1,590 (13,527)
Citation 21

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CEO Reputation and Earnings Quality

Contemporary Accounting Research, Forthcoming
Posted: 25 Jun 2007 Last Revised: 11 Nov 2007
Duke University, Hong Kong University of Science and Technology - Department of Accounting, Columbia Business School and Hong Kong University of Science and Technology - Department of Accounting

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4.

Analyst Information Discovery and Interpretation Roles: A Topic Modeling Approach

Ross School of Business Paper No. 1229
Number of pages: 51 Posted: 16 Mar 2014 Last Revised: 10 Nov 2016
Allen Huang, Reuven Lehavy, Amy Zang and Rong Zheng
Hong Kong University of Science and Technology - Department of Accounting, University of Michigan, Stephen M. Ross School of Business, Hong Kong University of Science and Technology - Department of Accounting and Hong Kong University of Science and Technology - Business School - Department of Information Systems, Business Statistics and Operations Management
Downloads 1,379 (17,252)
Citation 49

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Financial Analysts; Conference Calls; Information Content; Textual Analysis; Topic Modeling

5.

Evidence on the Information Content of Text in Analyst Reports

Accounting Review, Forthcoming
Number of pages: 50 Posted: 19 Jul 2011 Last Revised: 28 Aug 2014
Allen Huang, Amy Zang and Rong Zheng
Hong Kong University of Science and Technology - Department of Accounting, Hong Kong University of Science and Technology - Department of Accounting and Hong Kong University of Science and Technology - Business School - Department of Information Systems, Business Statistics and Operations Management
Downloads 1,206 (21,063)
Citation 35

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analyst report, naïve Bayes, textual analysis, information content

6.
Downloads 654 ( 49,598)
Citation 5

Imperfect Accounting and Reporting Bias

Kelley School of Business Research Paper No. 15-29
Number of pages: 59 Posted: 06 Apr 2015 Last Revised: 12 Oct 2018
Vivian W. Fang, Allen Huang and Wenyu Wang
University of Minnesota - Twin Cities - Carlson School of Management, Hong Kong University of Science and Technology - Department of Accounting and Indiana University - Kelley School of Business - Department of Finance
Downloads 654 (48,961)
Citation 5

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Financial Fraud; Accounting Errors; Restatements; Earnings Response Coefficient; Fraud Detection; Principles-Based Accounting Standards; Rules-Based Accounting Standards

Imperfect Accounting and Reporting Bias

Journal of Accounting Research, Vol. 55, No. 4, 2017, Kelley School of Business Research Paper No. 17-77
Posted: 14 Nov 2017
Vivian W. Fang, Allen Huang and Wenyu Wang
University of Minnesota - Twin Cities - Carlson School of Management, Hong Kong University of Science and Technology - Department of Accounting and Indiana University - Kelley School of Business - Department of Finance

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accounting errors; reporting bias; fraud; accounting regulation; earnings response coefficient; fraud detection; textual analysis

7.

Determinants of Analyst Skill Specialization

Number of pages: 58 Posted: 13 Sep 2007 Last Revised: 15 Jan 2009
Allen Huang and Amy Zang
Hong Kong University of Science and Technology - Department of Accounting and Hong Kong University of Science and Technology - Department of Accounting
Downloads 358 (103,295)
Citation 1

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Analyst, Earnings Forecast, Stock Recommendation, Stock Picking, Analyst Specialization, Skill Specialization

8.

Credit Rating Agencies and Accounting Fraud Detection

HEC Paris Research Paper No. ACC-2019-1348
Number of pages: 65 Posted: 21 Aug 2019 Last Revised: 23 Jun 2021
Allen Huang, Pepa Kraft and Shiheng Wang
Hong Kong University of Science and Technology - Department of Accounting, HEC Paris and Hong Kong University of Science & Technology (HKUST)
Downloads 335 (111,274)

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credit rating agency; accounting fraud; issuer-paid rating agency; investor-paid rating agency; information uncertainty.

9.

Bold Security Analysts' Earnings Forecasts and Managers' Information Flow

Number of pages: 34 Posted: 07 Sep 2004
Allen Huang, Richard H. Willis and Amy Zang
Hong Kong University of Science and Technology - Department of Accounting, Vanderbilt University - Accounting and Hong Kong University of Science and Technology - Department of Accounting
Downloads 326 (114,623)
Citation 5

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Management communication, Earnings forecasts, Security analysts

10.

Reply to 'The Reg SHO Reanalysis Project: Reconsidering Fang, Huang and Karpoff (2016) on Reg SHO and Earnings Management' by Black et al. (2019)

Number of pages: 33 Posted: 17 Jan 2020
University of Minnesota - Twin Cities - Carlson School of Management, Hong Kong University of Science and Technology - Department of Accounting and University of Washington - Michael G. Foster School of Business
Downloads 300 (125,250)
Citation 2

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Replication, Regulation SHO, Pilot Program, Short Selling, Earnings Management

Federal Judge Ideology: A New Measure of Ex-Ante Litigation Risk

Journal of Accounting Research, Forthcoming
Number of pages: 74 Posted: 12 May 2018 Last Revised: 21 Feb 2019
Allen Huang, Kai Wai Hui and Reeyarn Zhiyang Li
Hong Kong University of Science and Technology - Department of Accounting, The University of Hong Kong (HKU) - Department of Accounting and University of Mannheim - Accounting and Taxation
Downloads 298 (125,426)
Citation 10

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Securities Litigation; Litigation Risk; Federal Courts; Judge Ideology

Federal Judge Ideology: A New Measure of Ex Ante Litigation Risk

Journal of Accounting Research, Vol. 57, No. 2, 2019
Posted: 24 Jun 2019
Allen Huang, Kai Wai Hui and Reeyarn Zhiyang Li
Hong Kong University of Science and Technology - Department of Accounting, The University of Hong Kong (HKU) - Department of Accounting and University of Mannheim - Accounting and Taxation

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securities litigation; litigation risk; federal courts; judge ideology

12.

The Unintended Benefit of the Risk Factor Mandate of 2005

Review of Accounting Studies, Forthcoming
Number of pages: 72 Posted: 09 Aug 2018 Last Revised: 05 Mar 2021
Allen Huang, Jianghua Shen and Amy Zang
Hong Kong University of Science and Technology - Department of Accounting, Xiamen University and Hong Kong University of Science and Technology - Department of Accounting
Downloads 236 (159,648)
Citation 3

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Risk factor disclosure; Litigation risk; Forward-looking statements; Voluntary disclosure; Information environment

13.

Cross-Industry Information Sharing among Colleagues and Analyst Research

Number of pages: 70 Posted: 07 Jan 2020 Last Revised: 21 Jan 2021
Allen Huang, An-Ping Lin and Amy Zang
Hong Kong University of Science and Technology - Department of Accounting, Singapore Management University - School of Accountancy and Hong Kong University of Science and Technology - Department of Accounting
Downloads 200 (186,738)

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financial analyst, information sharing, economically connected industries, supply chain, industry specialization, coverage decision, forecast accuracy, recommendation profitability, All-Star

Other Papers (1)

Total Downloads: 276
1.

Judge Ideology and Corporate Tax Planning

Number of pages: 56 Posted: 27 Jan 2020 Last Revised: 11 Jun 2021
The University of Hong Kong, Hong Kong University of Science and Technology - Department of Accounting, The University of Hong Kong (HKU) - Department of Accounting and University of California-Irvine
Downloads 276 (156,250)

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Judge ideology, federal judiciary, tax planning, income shifting, forum shopping, Internal Revenue Service