Zhiming Ma

Peking University

Department of Accounting

Guanghua School of Management

Beijing, 100871

China

SCHOLARLY PAPERS

17

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4,813

SSRN CITATIONS
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Top 26,603

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15

CROSSREF CITATIONS

20

Scholarly Papers (17)

1.

The Information Role of Audit Opinions in Debt Contracting

Journal of Accounting and Economics (2016) 61: 121-144
Number of pages: 54 Posted: 29 Apr 2015 Last Revised: 17 Mar 2016
Hong Kong University of Science & Technology (HKUST) - Department of Accounting, Lancaster University, Peking University and University of Hong Kong - HKU Business School
Downloads 1,164 (23,199)
Citation 7

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Debt Contracting, Audit Opinions, Going Concern Opinions, Explanatory Language

Does Industry Competition Influence Analyst Coverage Decisions and Career Outcomes?

Journal of Financial and Quantitative Analysis, forthcoming, Tuck School of Business Working Paper No. 3669846
Number of pages: 59 Posted: 17 Aug 2020 Last Revised: 18 Nov 2021
Hong Kong University of Science & Technology, University of Arkansas - Department of Finance, Peking University and Dartmouth College - Tuck School of Business
Downloads 104 (327,350)

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Industry Competition; Coverage Decisions; Career Outcomes; Analysts

Does Product Market Competition Influence Analyst Coverage and Analyst Career Success?

Tuck School of Business Working Paper No. 2698331
Number of pages: 58 Posted: 06 Dec 2015 Last Revised: 28 May 2017
Hong Kong University of Science & Technology, University of Arkansas - Department of Finance, Peking University and Dartmouth College - Tuck School of Business
Downloads 595 (57,721)
Citation 4

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Competition, Analysts, All-Star, Stock Analysts

Product Market Competition and Analyst Coverage Decisions

Number of pages: 54 Posted: 06 May 2020
Hong Kong University of Science & Technology, University of Arkansas - Department of Finance, Peking University and Dartmouth College - Tuck School of Business
Downloads 114 (306,881)
Citation 1

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Analysts, industry knowledge, all star, competition

3.

Bank Loan Contracting and International Tax Planning at Multinational Firms

Number of pages: 62 Posted: 04 Apr 2017 Last Revised: 29 Jul 2020
Zhiming Ma, Derrald Stice and Danye Wang
Peking University, University of Hong Kong - HKU Business School and New York University (NYU)
Downloads 536 (66,520)
Citation 1

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Debt Contracting; International Tax Planning; Earnings Repatriation Taxes; Multinational Firms

4.

The Effect of Bank Monitoring on Public Bond Terms

Journal of Financial Economics (2019): Vol 133, 379-396
Number of pages: 49 Posted: 05 Mar 2018 Last Revised: 14 Apr 2021
Peking University, University of Hong Kong - HKU Business School and University of Michigan, Stephen M. Ross School of Business
Downloads 477 (76,864)
Citation 3

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Debt contracting, Public bonds, Private loans, Bank monitoring

5.

Auditor Choice and Information Asymmetry: Evidence from International Syndicated Loans

Accounting and Business Research (2019): 49 (4), 365-399
Number of pages: 58 Posted: 09 Jun 2017 Last Revised: 26 May 2021
Zhiming Ma, Derrald Stice and Rencheng Wang
Peking University, University of Hong Kong - HKU Business School and Singapore Management University - School of Accountancy
Downloads 436 (85,546)
Citation 2

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Big N Auditors, International Debt Markets, Loan Syndicate Structure, Creditor Rights, Trust

6.

Does Voluntary Balance Sheet Disclosure Mitigate Post-Earnings-Announcement Drift?

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 56 Posted: 28 Oct 2016 Last Revised: 22 Feb 2021
Charles Hsu, Qinglu Jin, Zhiming Ma and Jing Zhou
Hong Kong University of Science & Technology, Shanghai University of Finance and Economics, Peking University and SILC Business School, Shanghai University
Downloads 265 (147,808)

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Balance Sheet; Post-earnings-announcement Drift; Voluntary Disclosure; Total Assets; Total Equity; Total Liabilities

7.

Strategic Alliances and Lending Relationships

Number of pages: 61 Posted: 08 Jun 2021
University of Texas at Austin - Red McCombs School of Business, Washington University in St. Louis - John M. Olin Business School, Peking University and University of Hong Kong - HKU Business School
Downloads 153 (245,321)

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Strategic Alliances, Debt Contracting, Lending Relationships, Accounting Quality

8.

Lending Relationships Along Ownership Lines: Institutional Cross-Ownership and Bank Loan Contracts

Number of pages: 43 Posted: 12 May 2021
Peking University, University of Utah - David Eccles School of Business, University of Hong Kong - HKU Business School and New York University (NYU)
Downloads 133 (272,845)

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Debt contracting, cross-ownership, lending relationships

9.

What’s My Style? Supply-Side Determinants of Debt Covenant Inclusion

Number of pages: 54 Posted: 12 May 2021 Last Revised: 16 Nov 2021
Peking University, University of Hong Kong - HKU Business School and University of Michigan, Stephen M. Ross School of Business
Downloads 116 (301,499)

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Debt Contracts, Supply-Side Determinants, Debt Covenants, Banks

10.

Do Credit Rating Agencies Care About Our International Tax Planning Strategy When Assigning Credit Ratings?

Tax Notes Federal, Vol 169 (6) 2020; Tax Notes International Vol 100 (6) 2020
Number of pages: 55 Posted: 10 Feb 2021
Zhiming Ma, Derrald Stice and Danye Wang
Peking University, University of Hong Kong - HKU Business School and New York University (NYU)
Downloads 112 (309,082)

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Credit Ratings; International Tax Planning; Credit Quality; Multinational Firms

11.

The Effect of Stock Liquidity on Corporate Risk-Taking

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 41 Posted: 29 Aug 2018
Hong Kong University of Science & Technology, Peking University, Peking University - Guanghua School of Management and School of Economics and Management, Wuhan University
Downloads 112 (309,082)

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Stock Liquidity, Risk-Taking, Cost of Capital, Pay-for-Performance Sensitivity, Split Share Structure Reform

12.
Downloads 108 (319,016)

Generalist CEOs and Credit Ratings

Contemporary Accounting Research, Forthcoming
Number of pages: 46 Posted: 18 Sep 2019 Last Revised: 20 Nov 2020
Peking University, San Francisco State University, New York University (NYU) and Independent
Downloads 108 (321,003)

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General skills; Generalist CEOs; Credit ratings; Borrowing costs; CEO characters

Generalist CEOs and Credit Ratings

Contemporary Accounting Research, Forthcoming
Posted: 11 Dec 2020
Peking University, San Francisco State University, New York University (NYU) and Independent

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General skills, Generalist CEOs, Risk taking, Credit ratings, Borrowing costs, CEO characters

13.

Auditor Competencies, Organizational Learning, and Audit Quality: Spillover Effects of Auditing Cross-Listed Clients

Number of pages: 55 Posted: 17 Aug 2021
Wei Luo, Yanxin Luo, Zhiming Ma and Rencheng Wang
Peking University - Guanghua School of Management, Peking University - Guanghua School of Management, Department of Accounting, Students, Peking University and Singapore Management University - School of Accountancy
Downloads 74 (400,521)

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Cross-Listing, Foreign Auditors, Non-US-Listed Foreign Public Companies, Audit Quality, Audit Competence, Positive Externality

Managerial Academic Experience, External Monitoring, and Financial Reporting Quality

Journal of Business Finance and Accounting, Forthcoming
Number of pages: 49 Posted: 10 Jul 2019
Peking University, Shanghai University of Finance and Economics, School of Economics and Management, Wuhan University and Fudan University
Downloads 69 (421,162)

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academic experience; top management team; financial reporting quality; earnings management; expertise; external monitoring; imprinting; intrinsic motivation

Managerial Academic Experience, External Monitoring and Financial Reporting Quality

Journal of Business Finance & Accounting, Vol. 46, Issue 7-8, pp. 843-878, 2019
Number of pages: 36 Posted: 27 May 2020
Peking University, Shanghai University of Finance and Economics, School of Economics and Management, Wuhan University and Fudan University
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Citation 1
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academic experience, earnings management, expertise, external monitoring, financial reporting quality, imprinting, intrinsic motivation, top management team

15.

Are Foreign Donors Good Monitors?

European Accounting Review, Forthcoming, Rotman School of Management Working Paper No. 3853884
Number of pages: 45 Posted: 28 May 2021
Drexel University, Florida International University (FIU) - School of Accounting, University of Toronto - Rotman School of Management and Peking University
Downloads 48 (493,803)

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Nonprofits, foreign institutional donors, financial reporting, China

16.

Does Product Similarity of Audit Clients Influence Audit Efficiency and Pricing Decisions?

Journal of Business Finance & Accounting, forthcoming
Posted: 18 Nov 2021
Hsihui Chang, Charles Hsu and Zhiming Ma
Drexel University, Hong Kong University of Science & Technology and Peking University

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product similarity, audit efficiency, audit pricing, client portfolio, knowledge transfer, industry specialists

17.

Generalist CEOs and Audit Pricing

Singapore Management University School of Accountancy Research Paper No. 2021-132, AUDITING: A Journal of Practice & Theory Forthcoming
Posted: 02 Mar 2021
Zhiming Ma, Rencheng Wang and Kaitang Zhou
Peking University, Singapore Management University - School of Accountancy and School of Economics and Management, Wuhan University
Downloads 197

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generalist CEOs; managerial skills, audit risk; agency problem