Steve Lin

924 citations

27 papers · 603 indexed · h-index 13

Impact in

Accounting top 2%
- Auditing, Earnings Management, Governance
- Corporate Finance and Governance
- Accounting Theory and Financial Reporting
- Corporate Taxation and Avoidance
Strategy and Management top 5%
- Financial Reporting and Valuation Research
- Corporate Governance and Financial Management

Papers in

Accounting 27
- Auditing, Earnings Management, Governance 26
- Corporate Finance and Governance 14
- Accounting Theory and Financial Reporting 5
- Corporate Insolvency and Governance 1
Strategy and Management 20
- Financial Reporting and Valuation Research 20

Co-authors: Abhijit Barua Elaine Henry Changjiang Wang Carol Ann Frost Steve Young Peter F. Pope Hua‐Wei Huang Elisabeth Dedman
Journals: Journal of International Accounting Research (2 papers)Journal of Accounting and Public Policy (1 paper)Review of Accounting Studies (1 paper)Journal of Business Finance &amp Accounting (1 paper)Financial Management (1 paper)
Partner nations: United States Taiwan United Kingdom

In The Last Decade

Steve Lin

26 papers receiving 556 citations

Peers

Countries citing papers authored by Steve Lin

Since Specialization

Citations

This map shows the geographic impact of Steve Lin's research. It shows the number of citations coming from papers published by authors working in each country. You can also color the map by specialization and compare the number of citations received by Steve Lin with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites Steve Lin more than expected).

Fields of papers citing papers by Steve Lin

Since Specialization

Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by Steve Lin. Nodes represent research fields, and links connect fields that are likely to share authors. Colored nodes show fields that tend to cite the papers produced by Steve Lin. The network helps show where Steve Lin may publish in the future.

Co-authors

The 25 scholars most cited alongside Steve Lin, linked wherever they have co-authored with each other. Click a name or a connecting line to browse the papers they share.

Border = papers with Steve Lin Line = papers co-authored together Steve Lin links everyone, so they are left out of the graph.

All Works

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20 of 20 papers shown

#	Work
1	The Effect of the FASB-IASB convergence project on the rulesand principles-based nature of U.S. GAAP and IFRS SSRN Electronic Journal ·Steve Lin, Grace Pownall, 朋刘, Changjiang Wang	2024	1
2	The effect of the FASB-IASB convergence project on the rules- and principles-based nature of US GAAP and IFRS Review of Accounting Studies ·Steve Lin, Grace Pownall, 朋刘, Changjiang Wang	2024	2
3	Accrual anomaly and mandatory adoption of IFRS: Evidence from Germany Advances in Accounting ·Jung Hoon Kim, Steve Lin	2019	5
4	Analysts’ stock ownership and stock recommendations Journal of Accounting and Economics ·魏拴成, Steve Lin, Yong Yu, Wuyang Zhao	2018	25
5	Where is the Line? The Effect of Narrowed Scope of Discontinued Operations on Earnings Quality and Analysts’ Forecasts ScholarSpace (University of Hawaii at Manoa) ·Chao Kang, Steve Lin, P. Eric Yeung	2018	1
6	Fair value measurement and accounting restatements Advances in Accounting ·Yi‐Hung Lin, Steve Lin, R. Przedmojski, Hua‐Wei Huang	2017	25
7	Relative Effects of IFRS Adoption and IFRS Convergence on Financial Statement Comparability SSRN Electronic Journal ·Steve Lin, Changjiang Wang	2017	2
8	Is Other Comprehensive Income Reported in the Income Statement More Value Relevant? The Role of Financial Statement Presentation Journal of Accounting Auditing & Finance ·Steve Lin, Mikhail Klarin, Changjiang Wang, Ya‐wen Yang	2016	24
9	The Volatility of Other Comprehensive Income and Audit Fees Accounting Horizons ·Hua‐Wei Huang, Steve Lin, K. Raghunandan	2015	34
10	The effects of harmonization and convergence with IFRS on the timeliness of earnings reported under Chinese GAAP Journal of Contemporary Accounting & Economics ·Hanson Hm, Shu‐Hsing Li, Steve Lin	2014	13
11	Relative Benefits of Adoption of IFRS and Convergence between IFRS and U.S. GAAP: Evidence from Germany SSRN Electronic Journal ·Steve Lin, 谭永伟, Changjiang Wang	2013	1
12	DISCUSSION OF The Determinants and Consequences of Heterogeneous IFRS Compliance Levels Following Mandatory IFRS Adoption: Evidence from a Developing Country Journal of International Accounting Research ·Steve Lin	2012	12
13	Challenges and Opportunities in Cross-Country Accounting Research SSRN Electronic Journal ·Elizabeth A. Gordon, Mario F. Broggi, Mark J. Kohlbeck, Steve Lin, Hollis Ashbaugh Skaife	2012	11
14	Does accounting quality change following a switch from U.S. GAAP to IFRS? Evidence from Germany Journal of Accounting and Public Policy ·Steve Lin, 谭永伟, Changjiang Wang	2012	10
15	Earnings Management Using Discontinued Operations The Accounting Review ·Abhijit Barua, Steve Lin, Alexander Singh	2010	139
16	Share repurchases, the clustering problem, and the free cash flow hypothesis Research Explorer (The University of Manchester) ·Ayad Abdulhafedh Jawad Al-Rubaye, Norman Strong, Samuel Tung, Steve Lin	2009	29
17	Earnings Management Using Discontinued Operations SSRN Electronic Journal ·Abhijit Barua, Steve Lin, Alexander Singh	2009	23
18	Response to the U.S. Securities and Exchange’s Proposed Rule: Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards by U.S. Issuers SSRN Electronic Journal ·Carol Ann Frost, Elaine Henry, Steve Lin	2009	63
19	Share Repurchases, the Clustering Problem, and the Free Cash Flow Hypothesis Financial Management ·Jyothi Sri Kota, Norman Strong, Samuel Tung, Steve Lin	2009	7
20	Disagreement Over the Persistence of Earnings Components: Evidence on the Properties of Management-Specific Adjustments to GAAP Earnings SSRN Electronic Journal ·Youngsoo Choi, Steve Lin, Martin Walker, Steve Young	2007	4

About Steve Lin

Steve Lin is a scholar working on Accounting, Strategy and Management, Finance, Management Information Systems and Infectious Diseases, having authored 27 papers that have together received 603 indexed citations. Recurring topics across this work include Auditing, Earnings Management, Governance (26 papers), Financial Reporting and Valuation Research (20 papers), Corporate Finance and Governance (14 papers), Financial Markets and Investment Strategies (9 papers), Accounting Theory and Financial Reporting (5 papers), Accounting and Organizational Management (2 papers), Credit Risk and Financial Regulations (1 paper) and Corporate Insolvency and Governance (1 paper). The work is most often cited by research in Accounting (570 citations), Strategy and Management (319 citations), Finance (182 citations), Management Information Systems (33 citations) and General Decision Sciences (5 citations). Steve Lin has collaborated with scholars based in United States, Taiwan and United Kingdom. Frequent co-authors include Abhijit Barua, Elaine Henry, Changjiang Wang, Carol Ann Frost, Steve Young, Peter F. Pope, Hua‐Wei Huang, Elisabeth Dedman, Patrick E. Hopkins and K. Raghunandan. Their work appears in journals such as Journal of International Accounting Research, Journal of Accounting and Public Policy, Review of Accounting Studies, Journal of Business Finance & Accounting and Financial Management.

Rankless uses publication and citation data sourced from OpenAlex, an open and comprehensive bibliographic database. While OpenAlex provides broad and valuable coverage of the global research landscape, it—like all bibliographic datasets—has inherent limitations. These include incomplete records, variations in author disambiguation, differences in journal indexing, and delays in data updates. As a result, some metrics and network relationships displayed in Rankless may not fully capture the entirety of a scholar's output or impact.

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