selected publications academic article Keskek, S., & Tse, S. (2021). How Completely Do Analysts Incorporate Firm-Specific and Industry Information in Their Forecasts? Evidence and Implications for Post-Forecast Revision Drift. JAAF: Journal of Accounting Auditing and Finance. 0148558x2110437-0148558X2110437. Keskek, S., & Tse, S. Y. (2019). The Speed With Which Analysts Incorporate Firm-Specific and Industry Information in Their Forecasts: Evidence and Implications Jang, J., Lee, E., & Tse, S. Y. (2018). Do Record Earnings Affect Investors Trading Behavior? Keskek, S., & Tse, S. Y. (2018). Does Forecast Bias Affect Financial Analysts Market Influence?. JAAF: Journal of Accounting Auditing and Finance. 33(4), 601-623. Huang, X., Li, X. i., Tse, S., & Tucker, J. W. (2018). The effects of a mixed approach toward management earnings forecasts: Evidence from China. Journal of Business Finance and Accounting. 45(3-4), 319-351. Srivastava, A., & Tse, S. Y. (2016). Why Are Successive Cohorts of Listed Firms Persistently Riskier?. European Financial Management. 22(5), 957-1000. Rees, L., Srivastava, A., & Tse, S. (2016). Seemingly opportunistic management earnings guidance before stock option grants: does it misrepresent firms' underlying performance?. Asia-Pacific Journal of Accounting & Economics. 21(2), 107-133. Srivastava, A., & Tse, S. Y. (2016). Why Are Successive Cohorts of Listed Firms Persistently Riskier? Srivastava, A., Sunder, S., & Tse, S. (2015). Timely loss recognition and termination of unprofitable projects. China Journal of Accounting Research. 8(3), 147-167. Keskek, S., Tse, S., & Tucker, J. W. (2014). Analyst information production and the timing of annual earnings forecasts. 19(4), 1504-1531. Keskek, S., & Tse, S. Y. (2013). Did Analysts Contribute to the Disappearance of the Accrual Anomaly? Tse, S., & Tucker, J. W. (2010). Within-industry timing of earnings warnings: do managers herd?. 15(4), 879-914. Srivastava, A., & Tse, S. Y. (2010). The Contribution of Delayed Gain Recognition to Trends in Conservatism: A Re-Examination Using a New Approach to Measuring Accounting Conservatism Files, R., Swanson, E. P., & Tse, S. (2009). Stealth Disclosure of Accounting Restatements. Accounting Review. 84(5), 1495-1520. Files, R., Swanson, E. P., & Tse, S. Y. (2008). Stealth Disclosure of Accounting Restatements Ahmed, A. S., Rasmussen, S. J., & Tse, S. Y. (2008). Audit Quality, Alternative Monitoring Mechanisms, and Cost of Capital: An Empirical Analysis Tse, S. Y., & Yan, H. (2008). Analysts' Incentives and Systematic Forecast Bias Li, H., & Tse, S. Y. (2008). Can Supplementary Disclosures Eliminate Post-Earnings-Announcement Drift? The Case of Management Earnings Guidance Ahmed, A. S., Rasmussen, S. J., & Tse, S. Y. (2007). Evidence on Audit Quality Differences Across Big N Audits: The Effect of Using an Industry Specialist Auditor on Cost of Equity Atiase, R. K., Supattarakul, S., & Tse, S. (2006). Market Reaction to Earnings Surprise Warnings: The Incremental Effect of Shareholder Litigation Risk on the Warning Effect. JAAF: Journal of Accounting Auditing and Finance. 21(2), 191-222. CLEMENT, M. B., & TSE, S. Y (2005). Financial Analyst Characteristics and Herding Behavior in Forecasting. The Journal of Finance. 60(1), 307-341. Atiase, R. K., Li, H., Supattarakul, S., & Tse, S. (2005). Market Reaction to Multiple Contemporaneous Earnings Signals: Earnings Announcements and Future Earnings Guidance. Review of Accounting Studies. 10(4), 497-525. ATIASE, R. K., PLATT, D. E., & TSE, S. Y. (2004). Operational Restructuring Charges and PostRestructuring Performance*. Contemporary Accounting Research. 21(3), 493-522. Clement, M. B., & Tse, S. Y (2003). Do Investors Respond to Analysts' Forecast Revisions as if Forecast Accuracy Is All That Matters?. Accounting Review. 78(1), 227-249. Porter, S. L., Tse, S., & Yaansah, R. (2001). The Effect of Tax Rates and Transaction Costs on the Tax Trading Option: Evidence from Stock Splits. JAAF: Journal of Accounting Auditing and Finance. 16(1), 27-53. TSE, S. Y., & YAANSAH, R. A. (1999). An Analysis of Historical and FutureOriented Information in AccountingBased Security Valuation Models*. Contemporary Accounting Research. 16(2), 347-380. PLUMMER, C. E., & TSE, S. Y. (1999). The Effect of Limited Liability on the Informativeness of Earnings: Evidence from the Stock and Bond Markets*. Contemporary Accounting Research. 16(3), 541-574. Freeman, R. N., & Tse, S. Y (1992). A Nonlinear Model of Security Price Responses to Unexpected Earnings. Journal of Accounting Research. 30(2), 185-185. Freeman, R., & Tse, S. (1992). An earnings prediction approach to examining intercompany information transfers. Journal of Accounting and Economics. 15(4), 509-523. Tse, S (1990). LIFO Liquidations. Journal of Accounting Research. 28(1), 229-229. TSE, S. (1989). Attributes of industry, industry segment and firmspecific information in security valuation*. Contemporary Accounting Research. 5(2), 592-614. Freeman, R. N., & Tse, S (1989). The Multiperiod Information Content of Accounting Earnings: Confirmations and Contradictions of Previous Earnings Reports. Journal of Accounting Research. 27, 49-49. ATIASE, R. K., BAMBER, L. S., & TSE, S. (1989). Timeliness of financial reporting, the firm size effect, and stock price reactions to annual earnings announcements*. Contemporary Accounting Research. 5(2), 526-552. Tse, S (1986). Intra-Year Trends in the Degree of Association between Accounting Numbers and Security Prices. Accounting Review. 61(3), 475-497.
teaching activities ACCT647 Financial Stmnt Analysis Instructor ACCT685 Directed Studies Instructor ACCT688 Doctoral Seminar Instructor FINC647 Financial Stmnt Analysis Instructor
chaired theses and dissertations Drake, Michael S. (2009-05). Short-sellers and Analysts as Providers of Complementary Information about Future Firm Performance. Keskek, Sami (2011-08). Does Market Learning Explain the Disappearance of the Accrual Anomaly?. Strawser, William (2011-05). Preferred Stock and the Debt-Equity Hybrid Puzzle: An Analysis Using Credit Ratings. Tice, Frances Mei-Lin Siu (2015-12). The Effect of Relative Performance Evaluation on Investment Efficiency and Firm Performance.
education and training Ph.D. in Business Administration, University of California, Berkeley - (Berkeley, California, United States) 1983 M.A. in Econometrics, University of California, Berkeley - (Berkeley, California, United States) 1981 M.B.A. in Business, Stanford University - (Stanford, California, United States) 1978 B.Sc. in Administration, University of Ghana - (Accra, Ghana) 1975