Karen Jingrong Lin

Karen Jingrong Lin
University of Massachusetts Lowell | UML · Department of Accounting

PhD

About

15
Publications
14,264
Reads
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442
Citations
Additional affiliations
September 2016 - present
University of Massachusetts Lowell
Position
  • Professor (Associate)
September 2012 - August 2016
University of Massachusetts Lowell
Position
  • Professor (Assistant)

Publications

Publications (15)
Article
We use the setting of board interlock (i.e., firms sharing directors) to examine whether director style influences accounting properties. We find that board interlock is associated with greater similarity in accounting properties such as accounting conservatism and reporting timeliness. Building on this result, we find a stronger similarity when th...
Article
Full-text available
State-owned enterprises (SOEs) are important components of the Chinese economy. Although SOEs are generally considered inefficient in operations, China’s economy, which relies heavily on SOEs, has been highly successful over the last four decades. This indicates the importance of SOEs in China’s past and future economic success. Therefore, in this...
Article
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Recent research documents the importance of Form 8-K disclosure timeliness in the post-Sarbanes-Oxley Act (SOX) era. However, it remains unclear why disclosure timeliness overall has improved, but disclosure timeliness for certain events has not. Consequently, we look at firms’ information technology (IT) management and IT governance in order to in...
Article
Prior studies document that politically connected independent directors (“political IDs”) bring both benefits (e.g., easier access to long-term debt financing) and costs to firms (e.g., greater minority shareholder expropriations), but the observed relationship may be spurious because board composition is endogenously determined. Moreover, no direc...
Article
Full-text available
Accounting standard setting is a high-stakes, political, and market process influenced by constituents through a public commenting mechanism. These comment letters are widely studied by researchers and the Financial Accounting Standards Board (FASB). However, scholars and FASB personnel typically read and analyze the letters manually because the l...
Article
Full-text available
Form 8-K reporting represents a different (and relatively unknown) information environment than annual 10-K filings. The current study takes advantage of a unique, comprehensive sample of 118,863 8-K filing event observations to investigate the association between firms' Form 8-K reporting timeliness/compliance with required reporting deadlines and...
Article
Morck et al. (2000) document that China's stock market is the second most synchronous market in the world, indicating an inferior information environment. These authors conjecture that government quality is associated with cross-sectional variance of information environments across countries, yet evidence on the channels through which government qu...
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Through an empirical examination, this research reports on the results of cultural influences on whistleblowing decisions and the perception of people from individualistic cultures and those from collectivist cultures. We utilise cultural differences and characteristics between different nations to formulate hypotheses that individuals from collect...
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This study attempts to address two research questions on the idiosyncratic return volatility and stock price informativeness. First, whether idiosyncratic return volatility is a valid proxy for stock price informativeness in emerging markets, and if it is, whether there exists a monotonic relationship between the idiosyncratic return volatility and...
Article
The Chinese government regulates on the adoption of cumulative voting (CV) in order to protect minority shareholders by allowing them to elect a dissident director. However, adopting CV may deter potential acquirers, reducing the effectiveness of corporate takeover as a governance mechanism. Even worse, lacking enforcement of CV adoption allows fir...
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Full-text available
This study investigates whether firms in China use corporate social responsibility (CSR) to build political networks and, if so, how such CSR decisions affect firm performance. We bypass the empirical difficulty of measuring the value of political networks by using an event study approach. Specifically, we examine how abrupt termination of existing...
Article
Full-text available
China established its stock futures exchange in year 2006, but not until year 2010 did the first futures contract become publicly available for trading. The tight government as well as the composition of market participants raises the question that whether this futures market is informationally efficient. We study the information incorporation of t...
Article
Full-text available
In this study, we read and analyze 369 comment letters written in response to the IASB's Exposure Draft (ED) of Proposed Amendments to IAS 37 and the FASB's Exposure Draft of Proposed Amendments to FASB Statement No. 5. We also examine how responses to the IASB ED are affected by whether or not the use of IFRS is mandated or permitted by the respon...
Article
We examine the certification and resignation decisions of independent directors in China, and provide evidence on the relative influence that social, political and reputational factors have on the decisions of independent directors in the presence of private information about future adverse outcomes. Using a hand collected sample of independent dir...

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