Charles Hsu

Hong Kong University of Science & Technology

Professor

Hong Kong

Hong Kong

SCHOLARLY PAPERS

17

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Top 9,203

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6,640

SSRN CITATIONS
Rank 6,976

SSRN RANKINGS

Top 6,976

in Total Papers Citations

110

CROSSREF CITATIONS

80

Scholarly Papers (17)

1.

The Role of Social Media in Corporate Governance

The Accounting Review, forthcoming, HKUST Business School Research Paper No. 2020-003 (also appears in Emerging Finance and Financial Practices eJournal)
Number of pages: 57 Posted: 09 Jul 2020 Last Revised: 11 Jun 2021
James S. Ang, Charles Hsu, Di Tang and Chaopeng Wu
Florida State University, Hong Kong University of Science & Technology, Shanghai University of Finance and Economics and Xiamen University - School of Management
Downloads 955 (30,993)
Citation 4

Abstract:

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social media, corporate governance, acquisitions, wisdom of crowds

The Impact of the Sec's Regulation of Non-Gaap Disclosures

Number of pages: 58 Posted: 06 Feb 2004 Last Revised: 16 Sep 2010
Frank Heflin and Charles Hsu
University of Georgia - J.M. Tull School of Accounting and Hong Kong University of Science & Technology
Downloads 945 (30,899)
Citation 35

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Disclosure, regulation, earnings, analysts' forecasts

The Impact of the SEC's Regulation of Non-GAAP Disclosures

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 28 Jul 2008
Frank Heflin and Charles Hsu
University of Georgia - J.M. Tull School of Accounting and Hong Kong University of Science & Technology

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Capital markets, regulation, non-GAAP earnings, disclosure, analysts' forecasts

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
Charles Hsu, Xi Li, Zhiming Ma and Gordon M. Phillips
Hong Kong University of Science & Technology, University of Arkansas - Department of Finance, Peking University and Dartmouth College - Tuck School of Business
Downloads 104 (327,594)

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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
Charles Hsu, Xi Li, Zhiming Ma and Gordon M. Phillips
Hong Kong University of Science & Technology, University of Arkansas - Department of Finance, Peking University and Dartmouth College - Tuck School of Business
Downloads 595 (57,771)
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
Charles Hsu, Xi Li, Zhiming Ma and Gordon M. Phillips
Hong Kong University of Science & Technology, University of Arkansas - Department of Finance, Peking University and Dartmouth College - Tuck School of Business
Downloads 114 (307,085)
Citation 1

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Analysts, industry knowledge, all star, competition

4.
Downloads 801 ( 39,446)
Citation 48

Analyst Forecast Consistency

Journal of Finance, Forthcoming
Number of pages: 44 Posted: 20 Jan 2012
Gilles Hilary and Charles Hsu
Georgetown University - Department of Accounting and Business Law and Hong Kong University of Science & Technology
Downloads 674 (49,098)
Citation 15

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analyst forecast, consistency, Reg FD

Analyst Forecast Consistency

INSEAD Working Paper No. 2012/08/AC
Number of pages: 46 Posted: 25 Jan 2012
Gilles Hilary and Charles Hsu
Georgetown University - Department of Accounting and Business Law and Hong Kong University of Science & Technology
Downloads 127 (283,686)

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5.

The Bright Side of Managerial Over-Optimism

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 50 Posted: 29 Jun 2013 Last Revised: 30 Jul 2019
Georgetown University - Department of Accounting and Business Law, Hong Kong University of Science & Technology, Fordham University and Singapore Management University - School of Accountancy
Downloads 629 (54,474)
Citation 13

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over-optimism, firm performance

6.
Downloads 482 ( 75,963)
Citation 13

Endogenous Overconfidence in Managerial Forecasts

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 40 Posted: 27 Jan 2011
Gilles Hilary and Charles Hsu
Georgetown University - Department of Accounting and Business Law and Hong Kong University of Science & Technology
Downloads 482 (75,212)
Citation 13

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dynamic overconfidence, management forecasts

Endogenous Overconfidence in Managerial Forecasts

INSEAD Working Paper No. 2011/39/AC
Posted: 25 Mar 2011
Gilles Hilary and Charles Hsu
Georgetown University - Department of Accounting and Business Law and Hong Kong University of Science & Technology

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Overconfidence, Management Forecast, Managerial Credibility

7.
Downloads 400 ( 94,571)
Citation 6

Management Forecast Consistency

Journal of Accounting Research, Forthcoming
Number of pages: 45 Posted: 10 Oct 2013 Last Revised: 30 Jul 2019
Gilles Hilary, Charles Hsu and Rencheng Wang
Georgetown University - Department of Accounting and Business Law, Hong Kong University of Science & Technology and Singapore Management University - School of Accountancy
Downloads 400 (93,776)
Citation 6

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Management forecast consistency, management forecast accuracy, investor reactions, analyst revisions

Management Forecast Consistency

Journal of Accounting Research, Vol. 52, No. 1, 2014
Posted: 05 Mar 2014
Gilles Hilary, Charles Hsu and Rencheng Wang
Georgetown University - Department of Accounting and Business Law, Hong Kong University of Science & Technology and Singapore Management University - School of Accountancy

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Management forecast consistency, management forecast accuracy, investor reactions, analyst revisions

8.

Accounting Conservatism and Street Earnings

Review of Accounting Studies, Forthcoming
Number of pages: 53 Posted: 09 Sep 2014
Frank Heflin, Charles Hsu and Qinglu Jin
University of Georgia - J.M. Tull School of Accounting, Hong Kong University of Science & Technology and Shanghai University of Finance and Economics
Downloads 399 (94,843)
Citation 15

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9.

Non-GAAP Earnings and Stock Price Crash Risk

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 58 Posted: 25 Sep 2019 Last Revised: 02 Dec 2021
Hong Kong University of Science & Technology, Singapore Management University - School of Accountancy and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 319 (121,897)

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Non-GAAP earnings, Stock price crash risk, Disclosure, Regulation

10.

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 (147,913)

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

The Market Pricing of Special Items that are Included Versus Excluded From 'Street' Earnings

Number of pages: 49 Posted: 12 Oct 2010
Charles Hsu and William Kross
Hong Kong University of Science & Technology and State University of New York (SUNY) at Buffalo - Department of Accounting
Downloads 215 (180,907)
Citation 3

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Special Items, Mispricing, Street Earnings, Management Framing

The Market Pricing of Special Items that are Included Versus Excluded from 'Street' Earnings

Contemporary Accounting Research, Forthcoming
Posted: 20 Oct 2010
Charles Hsu and William Kross
Hong Kong University of Science & Technology and State University of New York (SUNY) at Buffalo - Department of Accounting

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Special Items, Mispricing, Street Earnings, Management Framing

12.
Downloads 157 (239,090)

Analyst Forecasts: It Pays to Be Off!

Journal of Investment Management, Forthcoming, INSEAD Working Paper No. 2013/92/AC
Number of pages: 27 Posted: 28 Aug 2013
Gilles Hilary and Charles Hsu
Georgetown University - Department of Accounting and Business Law and Hong Kong University of Science & Technology
Downloads 157 (239,556)

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Analyst Forecasts: It Pays to Be Off!

Journal of Investment Management (JOIM), Fourth Quarter 2013
Posted: 15 Nov 2014
Gilles Hilary and Charles Hsu
Georgetown University - Department of Accounting and Business Law and Hong Kong University of Science & Technology

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Financial analysts, forecast consistency, lowballing, career outcome, sophisticated investors

13.

The Efficiency of Earnings Forecast Pricing

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 42 Posted: 31 Aug 2013
Charles Hsu and Qinglu Jin
Hong Kong University of Science & Technology and Shanghai University of Finance and Economics
Downloads 147 (252,251)

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Analyst forecast, Post-forecast revision drift, Market efficiency, Transaction costs

14.

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 113 (307,423)

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

15.

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

16.

Bundled Earnings Guidance and Analysts’ Forecast Revisions

Contemporary Accounting Research, Forthcoming
Posted: 07 May 2021 Last Revised: 02 Dec 2021
Charles Hsu and Rencheng Wang
Hong Kong University of Science & Technology and Singapore Management University - School of Accountancy

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bundled guidance, management forecast, analyst forecast, earnings announcement, timely forecast, information processing

17.

Does Accounting Conservatism Mitigate the Shortcomings of CEO Overconfidence?

Accounting Review, Forthcoming
Posted: 15 Feb 2017
Hong Kong University of Science & Technology, Shanghai University of Finance and Economics and Singapore Management University - School of Accountancy

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accounting conservatism, overconfidence, performance, real options, exploration