Faculty and ResearchExpert Guide

Steve W. Lin

Steve W. Lin

Knight Ridder Eminent Scholar Chair in Accounting

Eminent Scholar
School of Accounting

College of Business
Florida International University

Modesto A. Maidique Campus
11200 S.W. 8th St, MANGO 314
Miami, FL 33199

P: (305) 348-3253
E: lins@fiu.edu

Education

  • PhD, Business Administration
    University of Manchester, England, United Kingdom
  • Master of Arts, Accounting
    Lancaster University, England, United Kingdom
  • Bachelor, Accounting
    Soochow University, Taipei, Taiwan

Areas of Expertise

  • Corporate Governance
  • International Accounting and Financial Reporting
  • Reporting and Financial Performance
  • Analyst forecasts

Professional Activities

Dr. Lin is a regular reviewer for many international accounting and finance journals including The Accounting Review, Journal of International Accounting Reseach, Journal of Accounting, Auditing, and FinanceJournal of International Accounting, Auditing, and Taxation, Journal of Accounting and Public Policy, Journal of Business Finance and Accounting, European Accounting Review, Journal of Contempoary Accounting and Economic Research etc. He also reviews papers for various international and national accounting and finance conferences. 

Dr. Lin’s research has been published in the Accounting ReviewReview of Accounting Studies, Journal of Accounting and Public Policy, Journal of Business Finance and Accounting, Accounting Horizons, Accounting and Business Research, British Accounting Review, European Financial Management, and Journal of Corporate Finance. Before joining Florida International University, Dr. Lin was a senior lecturer of Accountancy at the Manchester Business School in England and a visiting professor at University of North Carolina at Chapel Hill.

Dr. Lin is also an active academic member of the International Accounting Section of the American Accounting Association; he is currently serving as the secretary of this section. 

Courses Taught

  • Accounting for Managers
  • Accounting Research Methods on Capital Markets
  • Dissertation Preparation
  • Evolution of Accounting Thought
  • Financial Accounting I
  • Global Accounting, Auditing and Financial Strategy
  • International Accounting
  • Ph.D. Dissertation
  • Seminar: Accounting Information and Security Prices
  • Seminar: Theory and Contemporary Research in Financial Accounting

Refereed Journal Articles

Lin, S. W., Riccardi, W., & Wang, J. C. (2019). Relative Effects of IFRS Adoption and IFRS Convergence on Financial Statement Comparability. Contemporary Accounting Research, 36(2).


Lin, S., Yu, Y., Chan, J., & Zhao, W. (2018). Analyst stock ownership and stock recommendations. Journal of Accounting and Economics, 66(22-23).


Lin, S., You, L., & Payne, J. (2018). Do Multiple Foreign Listings Create Value for Firms? Quarterly Review of Economics and Finance. View Article


Lin, S., Huang, H., Fornaro, J., & Lin, J. (2017). Fair value measurement, restatements. Advances in Accounting, 38.


Lin, S., Wang, J. C., & Yang, Y. W. (2017). Is Other Comprehensive Income Reported in the Income Statement More Value Relevant? The Role of Financial Statement Presentation. Journal of Accounting, Auditing and Finance. View Article


Lin, S., Huang, H. W., & Raghunandan, K. (2016). Volatility of other comprehensive income and audit fee. Accounting Horizons, 30(2). View Article


Lin, S. (2015). Discussion of 'The Effects of Financial Reporting on Bank Loan Contracting in Global Markets: Evidence from Mandatory IFRS Adoption'. Journal of International Accounting Research, 14(2). View Article


Lin, S., Wu, G., & Li, S. (2014). The Effects of Harmonization and Convergence with IFRS on the Timeliness of Earnings Reported under Chinese GAAP. Journal of Contemporary Accounting and Economics, 10(2). View Article


Lin, S. W., & Hsu, A. (2013). A Test of the market's pricing of nontrasitory dirty surplus flows. Asia Pacific Journal of Accounting and Economics, 20(2). View Article


Lin, S. W., Gordon, E. A., Greiner, A., Kohlbeck, M., & Skaife, H. (2013). Challenges and opportunities of cross-country accounting research. Journal of International Accounting Research, 27(1). View Article


Lin, S. W., Riccardi, W., & Wang, C. (2012). Does accounting quality change following a switch from U.S. GAAP to IFRS? Evidence from Germany. Journal of Accounting and Public Policy, 31(6). View Article


Lin, S. W., Chan, A., & Strong, N. (2012). Earnings components and the asymmetric timeliness of earnings: The case of FRS 3 in the UK. Accounting and Business Research, 41(4). View Article


Lin, S. W. (2012). Discussion of The determinants and consequences of heterogeneous IFRS compliance levels following mandatory IFRS adoption: Evidence from a developing country? Journal of International Accounting Research, 11(1). View Article


Lin, S. W., Wu, G. S., & Li, S. (2012). Impact of market segmentation on value relevance of accounting information: Evidence from China. Asia Pacific Journal of Accounting and Economics, 19(1). View Article


Chang, C. H., Lin, S. W., Mishra, S., & Prakash, A. (2011). Information disclosures in the share repurchase announcements: Does IT matter to investors? International Journal of Finance, 25(3). View Article


Khurshed, A., Lin, S. W., & Wang, M. (2011). Institutional investment in UK firms: Do corporate governance mechanisms matter? European Journal of Finance, 17(2). View Article


Barua, A., Lin, S. W., & Sbaraglia, A. (2010). Earnings management using discontinued operations. The Accounting Review, 85(5). View Article


Lin, S. W., Strong, N., & Chan, A. (2009). Accounting conservatism and the cost of equity capital: UK evidence. Managerial Finance, 35(4). View Article


Lin, S. W., Lee, E., & Chan, A. (2009). The impact of accounting information quality on the mispricing of accruals: The case of FRS3 in the UK. Journal of Accounting and Public Policy, 28(3). View Article


Lin, S. W., Wang, B., & Strong, N. (2009). Share repurchases, clustering problem, and free cash flow hypothesis. Financial Management, 38(3). View Article


Frost, C. A., Henry, E., & Lin, S. W. (2009). Response to the U.S. Securities and Exchange's proposed rule: Roadmap for the potential use of financial statements prepared in accordance with International Financial Reporting Standards by U.S. issuers. Journal of International Accounting Research, 8(2). View Article


Lin, S. W., Henry, E., & Young, Y. W. (2009). The European-U.S., GAAP gap: IFRS to U.S.-GAAP form 20-F reconciliations. Accounting Horizons, 23(2). View Article


Dedman, E., Lin, S. W., Prakash, A., & Chang, C. H. (2008). Voluntary disclosure and its impact on share prices: Evidence from the UK biotechnology sector. Journal of Accounting and Public Policy, 27(3). View Article


Lee, E., & Lin, S. W. (2008). Corporate sell offs in the UK: Use of proceeds, financial distress, and long run impact on shareholder wealth. European Financial Management, 14(2). View Article


Choi, Y. S., Lin, S. W., Walker, M., & Young, S. (2007). Disagreement over the persistence of earnings components: Evidence on the properties of management-specific adjustments to GAAP earnings. Review of Accounting Studies, 12(4). View Article


Henry, E., Lin, S. W., & Yang, Y. W. (2007). Weak signal: Evidence of IFRS and U.S.- GAAP convergence from Nokia's 20-F reconciliations. Issues in Accounting Education, 22(4). View Article


Lin, S. W. (2006). Testing the information set perspective of UK financial reporting standard no. 3: Reporting financial performance. Journal of Business Finance and Accounting. View Article


Lin, S., Liang, J., & Chen, C. Y. (2006). Unexpected earnings, abnormal accruals, and changes in CEO bonuses. International Journal of Accounting Studies. View Article


Lin, S. W., Pope, P., & Young, S. (2003). The market reaction to the appointment of non-executive directors: UK evidence. Journal of Business Finance and Accounting, 30(3/4). View Article


Lin, S. W. (2002). The association between analysts forecast revisions and earnings components: The evidence of FRS 3. British Accounting Review, 34(1). View Article


Lin, S., & Dedman, E. (2002). Shareholder Wealth Effects of CEO Departures: Evidence from the UK. Journal of Corporate Finance. View Article


Dedman, E., & Lin, S. W. (2001). Market reaction to CEO departures: Further evidence from the UK. Journal of Corporate Finance, 8(1).


Lin, S. W., & Walker, M. (2000). FRS 3 earnings, headline earnings, and the accounting-based accounting valuation model. Accounting and Business Research, 30(4).


Lin, S. W., & Dedman, E. (2000). Shareholder wealth effects of CEO departure: Evidence from the UK. Journal of Corporate Finance, 8(1). View Article


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