Mark (Shuai) Ma

University of Pittsburgh - Accounting Group

United States

SCHOLARLY PAPERS

17

DOWNLOADS
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Top 9,948

in Total Papers Downloads

6,319

SSRN CITATIONS
Rank 9,259

SSRN RANKINGS

Top 9,259

in Total Papers Citations

61

CROSSREF CITATIONS

76

Scholarly Papers (17)

1.

Agency Costs and Tax Planning when the Government is a Major Shareholder

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 56 Posted: 27 Mar 2013 Last Revised: 06 Nov 2018
Mark T Bradshaw, Guanmin Liao and Mark (Shuai) Ma
Boston College, Renmin University of China - School of Business and University of Pittsburgh - Accounting Group
Downloads 1,394 (18,112)
Citation 24

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Tax Avoidance, Ownership Structure, Agency Conflict, China, Incentives

2.
Downloads 1,259 ( 21,061)
Citation 53

Tax Avoidance and Geographic Earnings Disclosure

Number of pages: 54 Posted: 14 Mar 2012 Last Revised: 28 May 2013
Ole-Kristian Hope, Mark (Shuai) Ma and Wayne B. Thomas
University of Toronto - Rotman School of Management, University of Pittsburgh - Accounting Group and University of Oklahoma
Downloads 631 (54,498)
Citation 3

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Tax Avoidance, Geographic Earnings Disclosure, SFAS 131, Schedule M-3, Research Design

Tax Avoidance and Geographic Earnings Disclosure

Journal of Accounting & Economics (JAE), Forthcoming, Rotman School of Management Working Paper No. 2285110
Number of pages: 54 Posted: 27 Jun 2013
Ole-Kristian Hope, Mark (Shuai) Ma and Wayne B. Thomas
University of Toronto - Rotman School of Management, University of Pittsburgh - Accounting Group and University of Oklahoma
Downloads 628 (54,866)
Citation 14

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Tax Avoidance, Geographic Earnings Disclosure, SFAS 131, Schedule M-3, Research Design

3.

Are We Really Doing What We Think We Are Doing? A Note on Finite-Sample Estimates of Two-Way Cluster-Robust Standard Errors

Number of pages: 8 Posted: 06 Apr 2014 Last Revised: 19 Feb 2015
Mark (Shuai) Ma
University of Pittsburgh - Accounting Group
Downloads 633 (55,190)

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SAS, STATA, two-way clustered standard errors, finite sample

4.

Auditing Multiple Public Clients, Partner-Client Tenure and Audit Quality

Number of pages: 53 Posted: 03 Oct 2012 Last Revised: 31 Jan 2014
Ferdinand A. Gul, Mark (Shuai) Ma and Karen Lai
Monash University Sunway Campus, University of Pittsburgh - Accounting Group and Monash University - Department of Accounting
Downloads 584 (60,830)
Citation 6

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multiple audit clients, auditor effort, client specific knowledge, audit quality

5.

Capital Rationing, Accounting Quality and Investment Efficiency: Evidence from Capital-Intensive Industries

Georgetown McDonough School of Business Research Paper No. 3347421
Number of pages: 51 Posted: 27 Mar 2019 Last Revised: 13 Jan 2022
Gilles Hilary, Mark (Shuai) Ma and Wenjia Yan
Georgetown University - Department of Accounting and Business Law, University of Pittsburgh - Accounting Group and The University of Hong Kong
Downloads 424 (89,940)
Citation 1

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Accounting Quality, Capital Budget, Capital Rationing, Budget Execution, Investment Efficiency

6.

Do Firms Mimic Industry Leaders’ Accounting? Evidence from Financial Statement Comparability

Number of pages: 59 Posted: 15 Jan 2019 Last Revised: 25 Jan 2021
Gus De Franco, Yu Hou and Mark (Shuai) Ma
Tulane University - A.B. Freeman School of Business, Queen's University - Smith School of Business and University of Pittsburgh - Accounting Group
Downloads 315 (125,904)
Citation 1

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Financial Statement Comparability, Institutional Theory, Imitation

7.

Economic Consequences of Operating Lease Recognition

Number of pages: 61 Posted: 26 Feb 2021 Last Revised: 20 Dec 2021
Mark (Shuai) Ma and Wayne B. Thomas
University of Pittsburgh - Accounting Group and University of Oklahoma
Downloads 279 (142,644)
Citation 1

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Leases, recognition versus disclosure, economic consequences, information quality

8.

Is Silence Golden Sometimes? Management Guidance Withdrawals During the COVID-19 Pandemic

Number of pages: 64 Posted: 05 Oct 2021 Last Revised: 01 Nov 2021
Ole-Kristian Hope, Congcong Li, Mark (Shuai) Ma and Xijiang Su
University of Toronto - Rotman School of Management, Duquesne University - A.J. Palumbo School of Business Administration, University of Pittsburgh - Accounting Group and University of Toronto - Rotman School of Management
Downloads 268 (148,617)

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COVID-19 Pandemic, Economic Uncertainty, Management Guidance, Guidance Withdrawal, Analyst Forecasts

9.

Does Dividend Taxation Affect Voluntary Disclosure? International Evidence

Number of pages: 64 Posted: 18 Feb 2021
Mark (Shuai) Ma and Hanlin Zhong
University of Pittsburgh - Accounting Group and University of Pittsburgh
Downloads 213 (185,624)

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Dividend Taxation, Voluntary Disclosure, Agency Theory

10.

Torpedo Your Competition: Strategic Reporting and Peer Firm IPO

European Corporate Governance Institute – Finance Working Paper No. 732/2021
Number of pages: 75 Posted: 12 Oct 2020 Last Revised: 25 May 2021
Matthew T. Billett, Mark (Shuai) Ma and Xiaoyun Yu
Indiana University - Kelley School of Business - Department of Finance, University of Pittsburgh - Accounting Group and Indiana University Kelley School of Business
Downloads 186 (209,999)

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Initial public offerings, product market competition, strategic reporting

11.

The Effect of Tax Avoidance Crackdown on Corporate Innovation

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 63 Posted: 08 Dec 2020
Qin Li, Mark (Shuai) Ma, Terry J. Shevlin and Terry J. Shevlin
Hong Kong Polytechnic University, University of Pittsburgh - Accounting Group and University of California-IrvineUniversity of California-Irvine
Downloads 181 (215,067)
Citation 1

Abstract:

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Addback Statutes, Innovation, Tax Avoidance Crackdown, Tax-Motivated Income Shifting

12.

Legal Environment and Corporate Tax Avoidance: Evidence from State Tax Codes

Number of pages: 57 Posted: 19 Jun 2019
Mark (Shuai) Ma and Wayne B. Thomas
University of Pittsburgh - Accounting Group and University of Oklahoma
Downloads 139 (267,766)
Citation 2

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Agency Costs, Legal Environment, Legal Penalties, Tax Avoidance

13.

The Importance of International Anti-Bribery Cooperation to Auditors’ Reaction to Foreign Corruption Risk

Number of pages: 66 Posted: 02 Mar 2020 Last Revised: 05 Feb 2021
Yangyang Fan, Mark (Shuai) Ma, Jeffrey Pittman and Yuping Zhao
Hong Kong Polytechnic University - School of Accounting and Finance, University of Pittsburgh - Accounting Group, Memorial University of Newfoundland (MNU) - Faculty of Business Administration and University of Houston
Downloads 131 (280,109)

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Audit Fees; Foreign Corruption; Foreign Corrupt Practices Act

14.

The Efficiency of Stock Exchange Self-Regulation: Evidence from Stock Market Liquidity and Transparency

Number of pages: 55 Posted: 28 Apr 2020 Last Revised: 08 Jan 2022
Jeong-Bon Kim, Mark (Shuai) Ma and Wenjia Yan
City University of Hong Kong, University of Pittsburgh - Accounting Group and The University of Hong Kong
Downloads 123 (293,713)

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Self-regulation, Stock Exchange, Transparency, Liquidity.

15.

Transporting Transparency: Director Foreign Experience and Corporate Information Environment

28th Annual Conference on Financial Economics and Accounting, Journal of International Business Studies, Forthcoming
Number of pages: 51 Posted: 01 Jul 2016 Last Revised: 08 Nov 2021
Guanmin Liao, Mark (Shuai) Ma and Xiaoyun Yu
Renmin University of China - School of Business, University of Pittsburgh - Accounting Group and Indiana University Kelley School of Business
Downloads 115 (308,097)

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Foreign experience, corporate transparency, board of directors, board diversity, returnees, international human capital

16.

Do Corporate Whistleblower Laws Affect Bank Loan Contracting?

Number of pages: 53 Posted: 06 Jan 2022 Last Revised: 08 Jan 2022
Gerald J. Lobo, Mark (Shuai) Ma and Hong Xie
University of Houston - C.T. Bauer College of Business, University of Pittsburgh - Accounting Group and University of Kentucky - Von Allmen School of Accountancy
Downloads 75 (403,571)

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Whistleblower Laws, False Claims Act (FCA), Bank Loan Contracting Terms

17.

Economic Links and the Spillover Effect of Earnings Quality on Market Risk

Accounting Review, Forthcoming
Posted: 06 Jul 2014 Last Revised: 15 Jan 2017
Mark (Shuai) Ma
University of Pittsburgh - Accounting Group

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Economically related firms; Spillover effect; Earnings quality; Market risk; Cost of equity capital