ZANG, Amy
Source: https://bm.hkust.edu.hk/faculty/zang-amy Parent: https://bm.hkust.edu.hk/bizinsight/fintech-and-ai-business
ZANG, Amy
Associate Professor
Department of Accounting
Recent Activities
LIN, An-Ping
Collaborating to Produce High-Quality Research
Sell-side financial analysts produce, acquire, and disseminate information, playing an important intermediary role in capital markets. Such analysts typically work alongside other analysts in brokerage houses. However, there is only limited understanding of how they collaborate, as most studies have treated financial analysts as isolated figures. HKUST ... Read More
[ BizStudies ]
LIN, An-Ping
Collaborating to Produce High-Quality Research
Sell-side financial analysts produce, acquire, and disseminate information, playing an important intermediary role in capital markets. Such analysts typically work alongside other analysts in brokerage houses. However, there is only limited understanding of how they collaborate, as most studies have treated financial analysts as isolated figures. HKUST ... Read More
[ BizBites ]
SHEN, Jianghua
Risk Disclosure Law Has an Unexpected Upside
Publicly-traded firms in the U.S. are legally required to disclose the material risks they face. Although the regulation was designed to protect investors, research by HKUST’s Allen H. Huang and Amy Y. Zang shows that it has unintended benefits for firms too. Working with a graduate of HKUST’s Accounting Ph.D. program, they explored how the legal language of ... Read More
[ BizStudies ]
LEHAVY, Reuven
When a firm discloses important corporate information, analysts are usually right on their tail with reports about what was said. A new study has confirmed that these reports serve a valuable function for investors because they interpret, flesh out and confirm managers’ statements. The study, by Allen Huang, Reuven Lehavy, Amy Zang and Rong Zheng, used an ... Read More
[ BizStudies ] [ Fintech and AI in Business ]
Evidence of Trade-Offs in Earnings Management
When earnings fall short of targets or don’t achieve a desired strategic goal, managers often engage in earnings management. These manipulations can either take place during the fiscal year – one survey found 80 per cent of Chief Financial Officers had decreased R&D, advertising and maintenance expenditures to deliver earnings – or they can occur after the ... Read More
[ BizStudies ]
FRANCIS, Jennifer
RAJGOPAL, Shivaram
CEO Reputation and Earnings Quality
The impact of CEO quality on firm decisions is a question that has not been much explored from an accounting point of view. Yet there is strong evidence that CEO reputation can matter here. For instance, manager reputation and career concerns have been shown to affect the assessments of users of financial statements on reporting quality, as well as the ... Read More
[ BizStudies ]