Submissions from 2016
Why hedge? Extent, nature, and determinants of derivative usage in U.S. municipalities, Saleha Khumawala; RANASINGHE, Tharindra; and Claire J. YAN Journal Article
Cross-quarter differential market reactions: An investigation of the audit effect hypothesis, Andrew LEE, Chu Yeong LIM, and Tracey Chunqi ZHANG Journal Article
Do Analysts Understand the Economic and Reporting Complexities of Derivatives?, Hye Sun CHANG, Michael Donohoe, and Theodore Sougiannis Journal Article
Financial Health and Corporate Performance of Listed Manufacturing Companies in South Korea and Taiwan: A Comparative Study of the Two Asian Tigers, See Liang FOO and Shaakalya PATHAK Journal Article
Media coverage and the stock market valuation of TARP participating banks, Tee Yong Jeffrey NG, Florin P. Vasvari, and Regina Wittenberg-Moerman Journal Article
Risk Management in a VUCA Environment: Some key considerations, FOO S.L., Nam Sang CHENG, and Nam Sang CHENG Magazine Article
Takeover defenses in the era of shareholder activism, Sa-Pyung Sean SHIN Working Paper
Accounting conservatism and stock price crash risk: Firm-level evidence, Jeong-Bon KIM and Liandong ZHANG Journal Article
Analysts, Macroeconomic News, and the Benefit of Active In-House Economists, Artur HUGON, Alok KUMAR, and An-Ping LIN Journal Article
CEO Overconfidence and Management Forecasting, Paul HRIBAR and Holly I. YANG Journal Article
The future of corporate real estate with data and analytics, Clarence GOH Blog Post
Bank Competition and Financial Stability: Evidence from the Financial Crisis, Brian Atkins, Lynn LI, Jeffrey NG, and Tjomme O. Rusticus Journal Article
Female Board Representation and Corporate Acquisition Intensity, Guoli CHEN, Craig CROSSLAND, and Sterling HUANG Journal Article
Preparing accounting graduates for digital revolution: A critical review of information technology competencies and skills development, Gary PAN and Poh-Sun SEOW Journal Article
Six tax reforms for 2016, Yee Loong SUM News Article
What does your workplace say about your company culture?, Clarence GOH Blog Post
Analyzing the analysts: The effect of technical and social skills on analyst career, Congcong LI, An-Ping LIN, and Hai LU Working Paper
Client conservatism and auditor-client contracting, Mark L. DEFOND, Chee Yeow LIM, and Yoonseok ZANG Journal Article
Corporate political connections and tax aggressiveness, Chansog (Francis) KIM and Liandong ZHANG Journal Article
Investor reactions to company disclosure of high CEO pay and high CEO-to-employee pay ratio: An experimental investigation, Khim KELLY and Jean Lin SEOW Journal Article
Short selling pressure and corporate social responsibility performance, Louise Yi LU, Yangxin YU, and Liandong ZHANG Conference Paper
The Effect of Board Independence on Information Asymmetry, Beng Wee GOH, Jimmy LEE, Jeffrey NG, and Kevin OW YONG Journal Article
Submissions from 2015
SMU-X: An Innovative Approach to Preparing Students with Skills for the Future, Gary PAN and Gan Hup TAN Conference Paper
Leases: Back to the fundamentals, TAN, Pearl Hock-Neo Magazine Article
Insider Trading Restrictions and Corporate Risk-Taking, Yuanto KUSNADI Journal Article
The intersection of tech and accounting, Poh Sun Seow News Article
Data and analytics in corporate real estate: The importance of talent, Clarence GOH Magazine Article
Exposure draft on leases: Impact on lessee’s tax computation in Singapore, Teng Aun KHOO and Joon Keong Nicholas CHAN Magazine Article
Navigating the “patent-cliff”: The role of corporate real estate in the life Science industry, Clarence GOH Blog Post
Entrepreneur Q&A: Be in control of data and grab business opportunities, PAN, Gary and Poh Sun SEOW News Article
CEO contractual protection and managerial short-termism, Xia CHEN, Qiang CHENG, Alvis K. LO, and Xin WANG Journal Article
Corporate real estate’s rising profile in the banking and finance industry, Clarence GOH Blog Post
Economic Freedom, Investment Flexibility, and Equity Value: A Cross-Country Study, Chih-Ying CHEN, Peter F. CHEN, and Qinglu JIN Journal Article
Segment disclosure transparency and internal capital market efficiency: Evidence from SFAS No. 131, Young Jun CHO Journal Article
Comments on the Exposure Draft on the Conceptual Framework for Financial Reporting (ED/2015/3), TAN, Pearl Hock-Neo Report
Accounting Challenge App: Mobile-Gaming App for Learning Accounting, Poh Sun SEOW and Suay Peng WONG Presentation
Using an Online Learning Object to Teach Resource-Event-Agent (REA) Data Modelling in Accounting Information Systems, Poh Sun SEOW and PAN, Gary Presentation
Using an Online Learning Object to Teach Resource-Event-Agent (REA) Data Modelling in Accounting Information Systems, Poh Sun SEOW and PAN, Gary Presentation
Analytics and Cybersecurity: The Shape of Things to Come, Gary PAN, Poh Sun SEOW, Calvin CHAN, and Chu Yeong LIM Edited Book
Default clauses in debt contracts, Ningzhong LI, Yun LOU, and Florin VASVARI Journal Article
From Data Analysis to Intelligent Accounting: Impact of Analytics on Accounting Function, Gary PAN and Poh Sun SEOW Book Chapter
KPMG Global Anti Bribery and Corruption: Rising to the Challenge in the Age of Globalization, Themin SUWARDY; Poh Sun SEOW; and PAN, Gary Report
Opaque Financial Reporting due to Unemployment Concerns, Jeffrey NG, Tharindra RANASINGHE, Guifeng SHI, and Holly I. YANG Conference Paper
Customer's short positions and supplier's investment decisions, Xia CHEN, Guojin GONG, and Shuqing LUO Conference Paper
Data and analytics in corporate real estate: Do you have the right talent?, Clarence GOH Blog Post
Fair value hierarchy measures: Post-implementation evidence on IFRS 7, Pearl TAN Journal Article
Opaque Financial Reporting due to Unemployment Concerns, Jeffrey NG, Tharindra RANASINGHE, Guifeng SHI, and Holly I. YANG Working Paper
Cross-listings and corporate cash savings: International evidence, Yuanto KUSNADI Journal Article
Cross-listings and Corporate Cash Savings: International Evidence, Yuanto KUSNADI Journal Article
Does increased board independence reduce earnings management? Evidence from recent regulatory reforms, Qiang CHENG, Xia CHEN, and Xin WANG Journal Article
Does increased board independence reduce earnings management? Evidence from the recent regulatory reform, Xia CHEN, Qiang CHENG, and Xin WANG Journal Article
Examining how Firms Leverage IT to Achieve Firm Productivity: RBV and Dynamic Capabilities Perspectives, Gary PAN, Shan Ling PAN, and Chu Yeong LIM Journal Article
An investigation of credit borrower concentration, Heng YUE, Pingui RAO, and Jigao ZHU Journal Article
Corporate tax aggressiveness and managerial rent extraction: Evidence from insider trading, Sung Gon Chung, Beng Wee GOH, Kiat Bee Jimmy LEE, and Terry J. SHEVLIN Working Paper
Corruption in Bank Lending: The Role of Timely Loan Loss Provisioning, B ATKINS, Y DOU, and Jeffrey Tee Yong NG Working Paper
Ezra Holdings: Succeeding in Succession, See Liang FOO and Adina WONG Case
Investment, duration, and exit strategies for corporate and independent venture capital-backed start-ups, Bing GUO, Yun LOU, and David PEREZ-CASTRILLO Journal Article
Managers' pay duration and voluntary disclosures, Qiang CHENG, Young Jun CHO, and Jae Bum KIM Working Paper
Managers' pay duration and voluntary disclosures, Qiang CHENG, Young Jun CHO, and Jae Bum KIM Working Paper
Theory and Practice of the Conceptual Framework: Evidence from the Field, Chu Yeong LIM; Keng Kevin OW YONG; and TAN, Pearl Hock-Neo Conference Paper
Audit Committees and Financial Reporting Quality in Singapore, Kwong Sin LEONG, Jiwei WANG, Themin SUWARDY, and Yuanto KUSNADI Conference Paper
Financial health and corporate performance of listed manufacturing companies in Hong Kong and Singapore – A comparative study of the two Asian tigers, FOO S.L. Journal Article
Internal control and operational efficiency, Qiang CHENG, Beng Wee GOH, and Jae Bum KIM Conference Paper
The Power of Vision, Koon Boon KEE and S. H. TAN Conference Paper
Executive Compensation and Regulation Imposed Governance: Evidence from the California Non-Profit Integrity Act (2004), Sandip Dhole, Saleha B. Khumawala, Sagarika Mishra, and Tharindra RANASINGHE Journal Article
Market pricing of banks' fair value assets reported under SFAS 157 since the 2008 financial crisis, Beng Wee GOH, Dan LI, Tee Yong Jeffrey NG, and Keng Kevin OW YONG Journal Article
Market pricing of banks’ fair value assets reported under SFAS 157 since the 2008 financial crisis, Beng Wee GOH, Dan LI, Jeffrey NG, and Keng Kevin OW YONG Journal Article
Splitting Specified Foreign Sourced Income between Tax Exempt and Taxable Portions: An Optimal Solution (Part 3 of 3), Teng Aun KHOO and Clement Kai Guan TAN Journal Article
Communicating innovation, Jeffrey NG and Sterling Zhenrui HUANG Working Paper
Foreign Source Income Tax Exemption and Pooling System: Which works Better? (Part 2 of 3), Clement Kai Guan TAN and Teng Aun KHOO Journal Article
Income Smoothing due to Unemployment Concerns, Jeffrey NG, Tharindra RANASINGHE, Guifeng SHI, and I-Hwa YANG Working Paper
Institutional Development, State Ownership and Corporate Cash Holdings: Evidence from China, Yuanto KUSNADI, Zhifeng YANG, and Yuxiao ZHOU Journal Article
ISCA Pre-budget Roundtable 2015: Pace of restructuring, Sze Yee CHAN, Clarence GOH, and Perrine OH Report
ISCA pre-budget survey findings 2015: Insights from the accounting and business community, Clarence GOH Magazine Article
Short interest and supplier investment, Xia CHEN, S LUO, and G GONG Conference Paper
Short sellers and corporate disclosures, Xia CHEN, Qiang CHENG, Ting LUO, and Heng YUE Conference Paper
Accounting Challenge: Mobile-Gaming App for Learning Accounting, Poh Sun SEOW and Suay Peng WONG Book Chapter
Active CDS Trading and Managers’ Voluntary Disclosure, Jae Bum KIM, Pervin K. SHROFF, Dushyantk Umar VYAS, and Regina Wittenberg MOERMAN Conference Paper
Advanced Financial Accounting: An IAS and IFRS Approach, Pearl Hock Neo TAN, Chu Yeong LIM, and Peter Lip Nyean LEE Book
A taxonomy of misstatements: An exploratory study, Jean Lin SEOW, Chu Yeong LIM, and Themin SUWARDY Working Paper
CEO relational identification, mortality science, and reprioritization following director deaths, Guoli CHEN, Craig CROSSLAND, and Sterling HUANG Journal Article
Continuing professional development in the accounting profession: Practices and perceptions from the Asia Pacific region, Paul DE LANGE, Beverley JACKLING, and Themin SUWARDY Journal Article
Corruption in Bank Lending: The Role of Timely Loan Loss Provisioning, Tee Yong Jeffrey NG, B ATKINS, and Y DOU Conference Paper
Financial Reporting Changes and Internal Information Environment: Evidence from SFAS 142, Qiang CHENG, Young Jun CHO, and I-Hwa YANG Conference Paper
Foreign Tax Credit Pooling System: Is It Always Better? (Part 1 of 3), Teng Aun KHOO and Clement Kai Guan TAN Journal Article
Impact of Mandatory Changes in Convertible Debt Accounting, Na LI Conference Paper
ISCA pre-budget survey 2015, Clarence GOH Report
Managerial Accounting, Ray Garrison, Eric Noreen, Peter Brewer, Nam Sang CHENG, and Chi Kwan YUEN Book
Managing Fit between Organizational Functionality, Package Features and Stakeholder Needs during Enterprise Accounting Systems Implementation: A Process Analysis, Gary Shan Shi PAN, SL Pan, and Chu Yeong LIM Journal Article
Short sellers and corporate disclosures, Qiang CHENG, Xia CHEN, Ting LUO, and Heng YUE Conference Paper
Short sellers and insider trading, Qiang CHENG, Xia CHEN, Ting LUO, and Heng YUE Invited Academic Talk/Lecture
Short selling pressure, stock price behavior, and management forecast precision: Evidence from a natural experiment, Yinghua LI and Liandong ZHANG Journal Article
Singapore budget 2015: Building our future, strengthening social security, Clarence GOH and Felix WONG Report
The Effects of Auditor Characteristics on Audit Quality Before and After the Enforcement of Sarbanes-Oxley Act, Yoonseok ZANG, S. CHOI, and S. KIM Journal Article
The Frequency of Say-on-Pay Vote, Shareholder Value, and Corporate Governance: Initial Evidence from the U.S. Firms, Na LI and DeFranco Gus Working Paper
The influence of management professonal ties with audit firms on auditor appointments and subsequent audit quality, Yoonseok ZANG, B KWAK, M.S PARK, and J YU Working Paper
The power of technology in CRE data and analytics, Clarence GOH Magazine Article
Tunneling through non-operational fund occupancy: An investigation based on officially identified activities, Guohua JIANG, Pingui RAO, and Heng YUE Journal Article
Submissions from 2014
Accounting Challenge: Mobile-Gaming App for Learning Accounting, Poh Sun SEOW and Suay Peng WONG Presentation
Anticipated tax planning as a source of merger gains, Travis CHOW, Kenneth KLASSEN, and Yanju LIU Conference Paper