Haijin Lin

University of Houston

390F Melcher Hall

Bauer College of Business

Houston, TX 77204-6021

United States

  • University of Houston

SCHOLARLY PAPERS

15

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3,320

SSRN CITATIONS
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Top 32,751

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18

CROSSREF CITATIONS

7

Scholarly Papers (15)

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1.

Combining Historical Cost and Fair Value

Number of pages: 44 Posted: 22 Oct 2010
Haijin Lin and Tong Lu
University of Houston and University of Houston
Downloads 565 (67,058)
Citation 1

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asset measurement, historical cost, fair value, lower of cost or fair value

2.

Accounting Conservatism and Incentives: Intertemporal Considerations

Downloads 549 ( 69,513)
Citation 8

Accounting Conservatism and Incentives: Intertemporal Considerations

Columbia Business School Research Paper No. 16-56, AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 63 Posted: 16 Aug 2016
Jonathan C. Glover and Haijin Lin
Columbia Business School and University of Houston
Downloads 280 (148,617)
Citation 4

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accounting conservatism, multi-period incentives, incentive spillover, multi-task incentives

Accounting Conservatism and Incentives: Intertemporal Considerations

Number of pages: 59 Posted: 11 Feb 2015
Jonathan C. Glover and Haijin Lin
Columbia Business School and University of Houston
Downloads 269 (154,871)
Citation 5

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accounting conservatism, multi-period incentives, multi-task incentives, incentive spillback

3.

Accounting Discretion and Managerial Conservatism: An Intertemporal Analysis

Number of pages: 38 Posted: 07 Jul 2006
Haijin Lin
University of Houston
Downloads 439 (91,094)
Citation 5

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discretion, managerial conservatism, communication, accounting mechanism

4.

Using Experimental Data to Model Bargaining Behavior in Ultimatum Games

Downloads 428 ( 93,868)
Citation 2

Using Experimental Data to Model Bargaining Behavior in Ultimatum Games

Number of pages: 36 Posted: 07 May 2001
Shyam Sunder and Haijin Lin
Yale University - School of Management and University of Houston
Downloads 428 (93,077)
Citation 2

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Ultimatum Game, Experimental Economics, Parametric Modeling, Estimation

Using Experimental Data to Model Bargaining Behavior in Ultimatum Games

Posted: 13 Feb 2003
Shyam Sunder and Haijin Lin
Yale University - School of Management and University of Houston

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Ultimatum Game, Experimental Economics, Parametric Modeling, Estimation

5.

Shareholder Empowerment and Board of Directors Effectiveness

Downloads 336 (123,447)

Shareholder Empowerment and Board of Directors Effectiveness

AAA 2015 Management Accounting Section (MAS) Meeting
Number of pages: 46 Posted: 07 Jul 2014 Last Revised: 25 Nov 2014
George Drymiotes and Haijin Lin
Texas Christian University and University of Houston
Downloads 336 (122,704)
Citation 2

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Board of directors, corporate governance, shareholder empowerment, Rule 14a-11, Rule 14a-8

Shareholder Empowerment and Board of Directors Effectiveness

Contemporary Accounting Research, Forthcoming
Posted: 05 Dec 2019
George Drymiotes and Haijin Lin
Texas Christian University and University of Houston

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Board of directors, corporate governance, shareholder empowerment, Rule 14a- 11, Rule 14a-8, proxy access, director incentives

6.

Asset Revaluation Regulations

Number of pages: 25 Posted: 10 Jan 2009
Joel S. Demski, Haijin Lin and David E. M. Sappington
University of Florida - Fisher School of Accounting, University of Houston and University of Florida - Department of Economics
Downloads 291 (143,533)
Citation 2

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asset revaluation, regulation

7.

Task Assignment, Relative and Absolute Performance Evaluation

AAA 2015 Management Accounting Section (MAS) Meeting
Number of pages: 44 Posted: 19 Aug 2014
Ramji Balakrishnan, Haijin Lin and Shiva Sivaramakrishnan
University of Iowa - Department of Accounting, University of Houston and Rice University
Downloads 253 (165,388)
Citation 1

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Contracting, Agency Theory, Ranking Performance Evaluation

8.

Quantum Entropy and Accounting

Number of pages: 40 Posted: 13 Aug 2018
John C. Fellingham, Haijin Lin and Douglas Schroeder
Ohio State University (OSU) - Department of Accounting & Management Information Systems, University of Houston and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 126 (301,816)

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accounting, information, entropy

9.

Entropy and Accounting

Number of pages: 35 Posted: 13 May 2019
John C. Fellingham, Haijin Lin and Douglas Schroeder
Ohio State University (OSU) - Department of Accounting & Management Information Systems, University of Houston and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 123 (307,132)

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information, accounting rate of return, Shannon entropy, quantum entropy, mutual information

10.

On the Relative Efficacies of Ranking and Absolute Performance Evaluation Systems

Number of pages: 50 Posted: 25 Aug 2016
Ramji Balakrishnan, Haijin Lin and Shiva Sivaramakrishnan
University of Iowa - Department of Accounting, University of Houston and Rice University
Downloads 114 (324,329)

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Incentives, Measurement System, Relative Performance Evaluation, Promotion

11.

Is Accounting an Information Science?

Downloads 62 (465,205)

Is Accounting an Information Science?

Number of pages: 31 Posted: 18 Jul 2018 Last Revised: 03 Aug 2018
John C. Fellingham and Haijin Lin
Ohio State University (OSU) - Department of Accounting & Management Information Systems and University of Houston
Downloads 41 (566,637)

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Is Accounting an Information Science?

Number of pages: 31 Posted: 31 Jul 2018
John C. Fellingham and Haijin Lin
Ohio State University (OSU) - Department of Accounting & Management Information Systems and University of Houston
Downloads 21 (698,568)

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information, entropy, accounting rate of return

12.

Screening Talent: Absolute or Percentile Thresholds?

Number of pages: 57 Posted: 20 Aug 2020
Ramji Balakrishnan, Haijin Lin and Shiva Sivaramakrishnan
University of Iowa - Department of Accounting, University of Houston and Rice University
Downloads 34 (591,758)

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Incentives, Measurement System, Relative Performance Evaluation

13.

Screening Talent for Task Assignment: Absolute or Percentile Thresholds?

Journal of Accounting Research, Volume 58, Issue 4, September 2020
Posted: 02 Dec 2020
Ramji Balakrishnan, Haijin Lin and Shiva Sivaramakrishnan
University of Iowa - Department of Accounting, University of Houston and Rice University

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Incentives, Measurement System, Relative Performance Evaluation

14.

Interaction between Productivity and Measurement

Journal of Engineering and Technology Management, Vol. 23, Issue 1/2, 33-53.
Posted: 31 Jul 2018
Joel S. Demski, John C. Fellingham, Haijin Lin and Douglas Schroeder
University of Florida - Fisher School of Accounting, Ohio State University (OSU) - Department of Accounting & Management Information Systems, University of Houston and Ohio State University (OSU) - Department of Accounting & Management Information Systems

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teams in the workplace, organizational structure, productivity accounting, productivity incentives, industrial productivity, commercial statistics

15.

Tension Relevance

Journal of Management Accounting Research, Forthcoming
Posted: 21 May 2009
Joel S. Demski, John C. Fellingham and Haijin Lin
University of Florida - Fisher School of Accounting, Ohio State University (OSU) - Department of Accounting & Management Information Systems and University of Houston

Abstract:

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Tension relevance, multiple measures