Lin Cheng

10 catalog papers. Identity-linked publications and additional name matches are distinguished below.

ORCID: 0000-0001-8615-362X

China Europe International Business School, Shanghai, China

Publications

• Loan Contracting and Changes to the Accounting for Leases: Implications of Accounting Standards Codification 842Contrats de prêt et changements en matière de comptabilisation des contrats de location : incidences de la norme ASC 842 — Contemporary Accounting Research 2026
• Institutional dual-holders and corporate disclosures: A natural experiment — Contemporary Accounting Research 2025
• EDGAR Implementation, Unionization, and Strategic Disclosure — The Accounting Review 2025 (name-matched, not ORCID-linked)
• Does Restricting Managers' Discretion through GAAP Impact the Usefulness of Accounting Information in Debt Contracting?† — Contemporary Accounting Research 2022
• Are Investors Influenced by the Order of Information in Earnings Press Releases? — The Accounting Review 2021
• Nonrecurring Items in Debt Contracts† — Contemporary Accounting Research 2019
• Are Risk Factor Disclosures Still Relevant? Evidence from Market Reactions to Risk Factor Disclosures Before and After the Financial Crisis† — Contemporary Accounting Research 2019
• Unionization, product market competition, and strategic disclosure☆ — Journal of Accounting and Economics 2018
• Organized Labor and Debt Contracting: Firm-Level Evidence from Collective Bargaining — The Accounting Review 2017
• The Commitment Effect versus Information Effect of Disclosure—Evidence from Smaller Reporting Companies — The Accounting Review 2013