Xiumin Martin Research

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Articles Published in Refereed Journals
Martin, X., and Shalev, R. "Target Firm-Specific Information and Acquisition
         Efficiency." Management Science 63(3),2017:672-690.

Donovan, J., Frankel, R., and Martin, X. "Accounting Conservatism and Creditor
        Recovery Rate", The Accounting Review 90(6), 2015: 2267-2303.

Chen, T., Martin, X., Mashruwala, C., and Mashruwala, S. "The Value and Credit
        Relevance of Multiemployer Pension Plan Obligations." The Accounting Review.
        90 (6), 2015: 1907-1938.

Martin, X., and Roychowdhury, S. "Do Financial Market Developments Influence
        Accounting Practices? Credit Default Swaps and Borrowers' Reporting
        Conservatism". Journal of Accounting and Economics 59 (1), 2015: 80-104.

Donovan, J., Frankel, R., Lee, J., Martin, X., and Seo, H. "Issues Raised by Studying
         DeFond and Zhang: What should Audit Researchers Do?". Journal of Accounting
        and Economics 58(2-3), 2014: 327-338.

Roychowdhury, S., and Martin, X. "Understanding Discretion in Conservatism:
        An Alternative Viewpoint," Journal of Accounting and Economics 56 (2-3), 2013:

Chen, C., Martin, X., and Wang, X. "Insider Trading, Litigation Concerns, and Auditor
        Going-Concern Opinions," leading article in The Accounting Review 88 (2), 2013:

Gormley, T., Martin, X., and Kim, B. "Do Firms Adjust Their Timely Loss Recognition in
        Response to Changes in the Banking Industry?" Journal of Accounting Research 50
        (1), 2012: 159-196.

Bhat, G., Frankel, R., and Martin, X. "Panacea, Pandora's Box, or Placebo: Feedback
        in Bank Holdings of Mortgage-Backed Securities and Fair Value Accounting," Journal
        of Accounting and Economics 52 (2-3), 2011: 153-173.

Chen, T., and Martin, X. "Do Bank-Affiliated Analysts Benefit from Lending
        Relationships?" Journal of Accounting Research 49 (3), 2011: 633-675.

Francis, J., Khurana, I., Martin, X., and Pereira, R. "The Relative Importance of Firm
        Incentives versus Country Factors in the Demand for Assurance Services by Private
        Entities," Contemporary Accounting Research 28 (2), 2011: 487-516.

Brockman, P., Martin, X., and Unlu, E. "Executive Compensation and the Maturity
        Structure of Corporate Debt," Journal of Finance 65 (3), 2010: 1123-1161.

Francis, R., and Martin, X. "Acquisition Profitability and Timely Loss Recognition,"
        Journal of Accounting and Economics 49 (1-2), 2010: 161-178.

Brockman, P., Khurana, I., and Martin, X. "Voluntary Disclosure around Share
        Repurchases," Journal of Financial Economics 89 (1), 2008: 175-191.

Khurana, I., Martin, X., and Pereira, R. "Financial Development and the Cash Flow
         Sensitivity of Cash," Journal of Financial and Quantitative Analysis 41 (4), 2006:

Khurana, I., Pereira, R., and Martin, X. "Firm Growth and Disclosure: an Empirical
        Analysis," Journal of Financial and Quantitative Analysis 41 (2), 2006: 357-380.

Brockman, P., Puckett, A., and Martin, X. "Voluntary Disclosures and the Exercise of CEO
        Stock Options," Journal of Corporate Finance 16 (1), 2010: 120-136.
Haggard, S., Martin, X., and Pereira, R. "Does Voluntary Disclosure Improve Stock Price
        Informativeness?" Financial Management 37 (4), 2008: 747-768.
Khurana, I., Martin, X., and Pereira, R. "Cross Listing and Firm Growth," Review of
        Finance 12 (2), 2008: 293-322.
Francis, J., Khurana, I., Martin, X., and Pereira, P. "The Role of Firm-Specific Incentives
        and Country Factors in Explaining Voluntary IAS Adoptions: Evidence from Private
        Firms," European Accounting Review 17 (2), 2008: 331-360.

Working Papers
Chen, C., Martin, X., Roychowdhury, S., Wang, X., and Billett, M. "Clarity Begins at Home:
        Internal Information Asymmetry and External Communication Quality".
        Conditionally accepted at The Accounting Review.
Ma, T., and Martin, X. "The Real Effect of Customer Accounting Quality-Trade Credit and
        Supplier Cash Holdings", 2014. Under review.
Chen, T., Levy, H., Martin, X., and Shalev, R. "Buying Products from Whom You Know".
         Third round review at The Accounting Review.
Frankel, R., Kim, B., Ma, T., and Martin, X. "Bank Monitoring and Accounting Recognition:
        The Case of Aging-Report Requirements". Under revision to be submitted to Management
        Science for the second round of review.
Jiang, F., Lee, J., Martin, X., and Zhou, G. "Manager Sentiment and Stock Returns". Under
        revision for the second round submission to Journal of Financial Economics.
Martin, X., Seo, Hojun, and Yang, J. "CEO compensation Board Meeting and Management
        Guidance". Under 1st round review at Journal of Accounting and Economics.

Work in Progress

Chen, Q., Martin, X., Roychowdhury, S., and Liu, X. "Reliance on financial
        information and borrower reporting quality-An empirical study in China".
Gopalan, R., Martin, X., and Srinivasan, K. Weak Creditor Rights
        and Insider Opportunism: Evidence from an Emerging Market.
Pacelli, J., Martin, X., and Gao, J. "The human factor in the corporate lending market." Accepted at
        WFA 2017, Drexel University Corporate Governance conference 2017, and Chicago Financial
        Intermediation Conference 2017.