Address
13-218, Lau Ming Wai Academic Building, City University of Hong Kong
Phone
+852 34427924
Fax
+852 34420349
Email
Research Areas
Financial accounting
Corporate governance
Earnings management
Family Control
Analyst Forecasts
Qualifications
PhD - Financial Accounting (University of New South Wales)
MBA - Business Adminstration (The Chinese University of Hong Kong)
Bachelor of Science (The Chinese University of Hong Kong)
Awards
| Award Title | Institution |
|---|---|
| British Accounting and Finance Association Prize for 2015 for the most outstanding paper published in The British Accounting Review during 2015 | British Accounting and Finance Association |
| Best Paper Award | 2012 Journal of Contemporary Accounting and Economics Symposium at Kuala Lumpur, Malaysia. |
| Best Paper Award in Corporate Governance | 2006 Annual Conference of the Accounting and Finance Association of Australia and New Zealand |
Publications
Journal Publications and Reviews
Chen, Tao; Leung, Sidney; Xie, Lingmin / Does credit rating conservatism matter for corporate tax avoidance?. December 2021; In: Accounting and Finance. Vol. 61, No. 4, pp. 5681-5730
Suhardianto, Novrys; Leung, Sidney C. M. / Workload stress and conservatism: An audit perspective. July 2020; In: Cogent Business and Management. Vol. 7, No. 1
Cui, Huijie; Leung, Sidney Chi-Moon / The long-run performance of acquiring firms in mergers and acquisitions: Does managerial ability matter?. April 2020; In: Journal of Contemporary Accounting and Economics. Vol. 16, No. 1
Leung, Sidney; Mo, Phyllis; Ling, Howard; Chandra, Yanto; Ho, So Sum / Enhancing the competitiveness and sustainability of social enterprises in Hong Kong: A three-dimensional analysis. June 2019; In: China Journal of Accounting Research. Vol. 12, No. 2, pp. 157-176
Leung, Sidney C.M.; Richardson, Grant; Taylor, Grantley / The effect of the general anti-avoidance rule on corporate tax avoidance in China. April 2019; In: Journal of Contemporary Accounting and Economics. Vol. 15, No. 1, pp. 105-117
Cui, Huijie; Leung, Sidney C M / Firms’ Managerial Ability as a Driving Force for Engaging in Mergers and Acquisitions. July 2017; In: Journal of Business and Policy Research. Vol. 12, No. 1, pp. 1-18
Leung, Sidney; Parker, Lee; Courtis, John / Impression management through minimal narrative disclosure in annual reports. September 2015; In: British Accounting Review. Vol. 47, No. 3, pp. 275-289
Duh, Rong-Ruey; Hsu, Audrey Wen-Hsin; Leung, Sidney / Earnings Management and Government Restrictions on Outward Foreign Direct Investment: evidence from Taiwanese firms. January 2015; In: Review of Quantitative Finance and Accounting. Vol. 44, No. 1, pp. 41–67
Leung, Sidney; Richardson, Grant; Jaggi, Bikki / Corporate board and board committee independence, firm performance, and family ownership concentration: An analysis based on Hong Kong firms. April 2014; In: Journal of Contemporary Accounting and Economics. Vol. 10, No. 1, pp. 16-31
Richardson, Grant; Lanis, Roman; Leung, Sidney Chi-Moon / Corporate tax aggressiveness, outside directors, and debt policy: An empirical analysis. April 2014; In: Journal of Corporate Finance. Vol. 25, pp. 107-121
Kang, Helen; Leung, Sidney; Morris, Richard D.; Gray, Sidney J. / Corporate governance and earnings management: An Australian perspective. 2013; In: Corporate Ownership and Control. Vol. 10, No. 3 A, pp. 95-113
Leung, Sidney; Srinidhi, Bin; Lobo, Gerald / Family control and idiosyncratic volatility: Evidence from listed firms in Hong Kong. June 2012; In: Journal of Contemporary Accounting and Economics. Vol. 8, No. 1, pp. 39-52
Hu, Fang; Leung, Sidney C.M. / Reply to the Discussion on "Top management turnover, firm performance and government control: Evidence from China's listed state-owned enterprises". June 2012; In: The International Journal of Accounting. Vol. 47, No. 2, pp. 267-269
Hu, Fang; Leung, Sidney C.M. / Top management turnover, firm performance and government control: Evidence from China's listed state-owned enterprises. June 2012; In: The International Journal of Accounting. Vol. 47, No. 2, pp. 235-262
Ying, Chen; Leung, Sidney / Director ownership, outside directors and commitment to corporate social responsibility. 2011; In: Corporate Board: Role, Duties and Composition. Vol. 7, No. 1, pp. 66-78
Richardson, Grant; Leung, Sidney / Family ownership control and earnings management: Evidence from Hong Kong firms. 2011; In: Corporate Ownership and Control. Vol. 8, No. 4 A, pp. 96-111
Leung, Sidney; Horwitz, Bertrand / Corporate governance and firm value during a financial crisis. May 2010; In: Review of Quantitative Finance and Accounting. Vol. 34, No. 4, pp. 459-481
Leung, Sidney; Wang, Ran / Family control, audit committees and audit fees. 2010; In: Corporate Ownership and Control. Vol. 7, No. 3 A, pp. 73-85
Srinidhi, Bin; Leung, Sidney; Jaggi, Bikki / Differential effects of regulation FD on short- and long-term analyst forecasts. September 2009; In: Journal of Accounting and Public Policy. Vol. 28, No. 5, pp. 401-418
Jaggi, Bikki; Leung, Sidney; Gul, Ferdinand / Family control, board independence and earnings management: Evidence based on Hong Kong firms. July 2009; In: Journal of Accounting and Public Policy. Vol. 28, No. 4, pp. 281-300
Hutchinson, Marion R; LEUNG, Sidney / An Investigation of Factors Influencing the Association between Top Management Ownership and Earnings Management. December 2007; In: Journal of Contemporary Accounting and Economics. Vol. 3, No. 2, pp. 130 - 153
Jaggi, Bikki; Leung, Sidney / Impact of family dominance on monitoring of earnings management by audit committees: Evidence from Hong Kong. 2007; In: Journal of International Accounting, Auditing and Taxation. Vol. 16, No. 1, pp. 27-50
Leung, Sidney; Srinidhi, Bin / The effect of the private securities litigation reform act on analyst forecast properties: The impact of firm size and growth opportunities. June 2006; In: Journal of Business Finance and Accounting. Vol. 33, No. 5-6, pp. 767-792
Gul, Ferdinand A.; Leung, Sidney / Board leadership, outside directors' expertise and voluntary corporate disclosures. September 2004; In: Journal of Accounting and Public Policy. Vol. 23, No. 5, pp. 351-379
Leung, Sidney; Horwitz, Bertrand / Director ownership and voluntary segment disclosure: Hong Kong evidence. 2004; In: Journal of International Financial Management and Accounting. Vol. 15, No. 3, pp. 235-260
Jaggi, Bikki; Leung, Sidney / Choice of accounting method for valuation of investment securities: Evidence from Hong Kong Firms. 2003; In: Journal of International Financial Management and Accounting. Vol. 14, No. 2, pp. 115-145
Leung, Sidney; Zhao, Ronald / Economic Consequences of the Cancellation of Inner Reserves for Hong Kong Banks. 2001; In: Review of Quantitative Finance and Accounting. Vol. 17, No. 1, pp. 45-62
Conference Papers
CUI, Huijie; LEUNG, Sidney C M / The Effect of Acquiring Firms' Managerial Ability on M&A Activities. October 2016; 38th International Business Research Conference, 21/11/2016 - 23/11/2016, Sydney, Australia.
LEUNG, Sidney C M; CLINCH, Greg / The Effect of IFRS Adoption on Accounting Quality and Market Liquidity: The Impact of Family Control. April 2014; 2014 Financial Markets and Corporate Governance Conference, 23/04/2014 - 24/04/2014, , Australia.
HU, Fang; LEUNG, S C M / Top Management Turnover, Firm Performance and Government Control: Evidence from China’s Listed State-Owned Enterprises. June 2010; Illinois International Accounting Symposium 2010, 21/06/2010 - 23/06/2010, , Taiwan.
HU, Fang; LEUNG, S C M / Appointment of Political Top Executives and Subsequent Performance and Corporate Governance: Evidence from China’s Listed SOEs. August 2009; 2009 Annual Meeting and Conference on Teaching and Learning in Accounting, 01/08/2009 - 05/08/2009, New York, United States.
BIN, Srinidhi; LEUNG, Sidney; GUL, Ferdinand A / Auditor Tenure and Audit Quality: Effect of Client-Specific Knowledge. July 2008; AFAANZ 2008 Annual Conference, 06/07/2008 - 08/07/2008, Sydney, Australia.
Chapters, Conference Papers, Creative and Literary Works
Leung, Sidney / Voluntary disclosure of strategic operating information and the accuracy of analysts’ earnings forecasts. January 2005; Advances In Quantitative Analysis Of Finance And Accounting - New Series (Vol. 2). pp. 73-88
Leung, Sidney / Voluntary disclosure of strategic operating information and the accuracy of analysts’ earnings forecasts. January 2004; Advances In Quantitative Analysis Of Finance And Accounting - New Series. pp. 73-88
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