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Beixin Lin

Professor, Accounting and Finance, Feliciano School of Business

Office:
School of Business
Email:
linb@montclair.edu
Phone:
973-655-7401
Degrees:
BA, Xiamen University (China)
MBA, Rutgers, The State University
PhD, Rutgers, The State University
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Bio

Dr. Betsy Beixin Lin received her Ph.D. in Accounting and MBA degree from Rutgers, the State University of New Jersey in 2004. Her research appears in reputable scholarly journals such as Review of Quantitative Finance and Accounting, Research in Accounting Regulation, Management Decision, Managerial Decision and Economics, The CPA Journal, International Tax Journal, and etc. She has taught financial accounting, managerial accounting, intermediate accounting and Advanced Financial Accounting.

Expertise

Use of accounting information in capital markets; regulations in capital markets; operational restructurings; earnings forecast; survival analysis; contemporary tax issues.

Research

  • The Use of Index-Specific Market Breadth Indicators in Stock Trading Strategies, coauthored with Gwen Webb, Susana Yu
  • Key Audit Matters and the Cost of Trade Credit: Evidence from China, coauthored with Zhiying Hu, Wenqiong Hu, currently under review by Accounting and Business Research
  • Financial Sustainability of Nonprofit Arts and Culture Organizations, coauthored with Weiwei Lin, Susana Yu, close to completion, to be submitted to International Journal of Sustainable Society

Professional Experience

  • Professor, Montclair State University (2016 - Present)
  • Associate Professor, Montclair State University (2008 - 2016)
  • Assistant Professor, Montclair State University (2003 - 2008)

Honors & Awards

  • Teaching Assistantship, Rutgers, The State University of New Jersey ( 2000)
  • Teaching Assistantship, New Jersey Institute of Technology ( 1999)
  • Teaching Assistantship, Rutgers, the State University of New Jersey ( 2002)
  • Teaching Assistantship, Rutgers, the State University of New Jersey ( 2001)
  • Dissertation Fellowship, Rutgers, The State University of New Jersey ( 2003)
  • Bright Idea Award, Stillman School of Business at Seton Hall University and NJPRO Foundation (October 2013)
  • Student Learning Outcome Assessment Award, The Provost Office (June 2014)
  • Bright Idea Award, Stillman School of Business at Seton Hall University and NJPRO Foundation (October 2015)

Refereed Published Articles

  • S. Govindaraj, B. Jaggi, B. Lin (2004). Market overreaction to product recall revisited - the case of firestone tires and the ford explorer. Review of Quantitative Finance and Accounting
  • J. Yang, A. Jeffers, B. Lin (2006). Abusive tax shelters - Hefty penalties under the American Jobs Creation Act of 2004. The CPA Journal
  • J. Yang, C. Chang, B. Lin, Z. Lee (2006). More Investor Tax Loophole. TAXPRO Journal
  • B. Lin, Z. Lee, R. Peterson (2006). An Analytical Approach for Making Management Decisions Concerning Corporate Restructuring. Managerial and Decision Economics
  • J. Yang, S. Chung, B. Lin (2007). New Tax Rules on Foreign Tax Credit and Foreign Housing Cost Exclusion. International Tax Journal
  • B. Lin (2006). The value relevance of repeat restructuring charges. Journal of International Finance and Economics
  • J. Yang, Z. Lee, L. Lauricella, B. Lin (2006). Strategy development for maximizing reduced dividend tax and investment interest deduction. Review of Business Research
  • B. Lin, R. Yang (2006). The effect of repeat restructuring charges on analysts' forecast revisions and accuracy. Review of Quantitative Finance and Accounting
  • B. Lin, Z. Lee (2007). Will firms survive restructuring? Key factors and issues. International Journal of Business Strategy
  • B. Lin, Z. Lee, L. Gibbs (2008). Operational restructuring: reviving an ailing business. Management Decision
  • R. Yang, B. Lin (2007). How Regulation FD influences analysts’ forecast attributes for restructuring firms?. Research in Accounting Regulation
  • B. Lin (2009). The value relevance of restructuring charge components: The effect of EITF 94-3. Journal of International Business and Economics
  • B. Jaggi, B. Lin, S. Govindaraj, P. Lee (2009). The Value Relevance of Corporate Restructuring Charges. Review of Quantitative Finance and Accounting
  • Z. Lee, B. Lin, J. Yang (2010). Decision Model and Analysis for Investment Interest Expense Deduction and Allocation. European Journal of Operational Research
  • Y. Shen, J. Yang, B. Lin (2014). How Foreign Individuals Are Taxed in China. International Tax Journal, a CCH publication
  • B. Lin (2014). The Survival of Operational Restructuring Firms. Insights to a Changing World
  • W. Poon, J. Yang, B. Lin (2014). Determining the Liability of Internet Retailers to Collect Sales Tax. International Journal of Technology Policy and Law
  • S. Romero, B. Lin, A. Jeffers, L. DeGaetano (2014). An Overview of Sustainability Reporting Practices. CPA Journal
  • A. Jeffers, B. Lin, S. Romero, L. DeGaetano (2014). Is It Time for Companies to Capitalize on Sustainability?. CPA Journal
  • Y. Shen, J. Yang, B. Lin (2014). The Current Status of Internet Commerce and Taxation Problems in China. International Tax Journal, a CCH publication
  • G. Kleinman, B. Lin, D. Palmon (2014). Audit Quality: Cross-National Comparison of Regulatory Regimes.. Journal of Accounting, Auditing and Finance
  • J. Yang, W. Poon, B. Lin (2013). Tax Planning Strategies Under the American Taxpayer Relief Act of 2012. Practical Tax Strategies
  • J. Pinto, B. Lin, J. Lipari (2012). Financial Statement Analysis-A Few Considerations from Multinational Companies. Today's CPA
  • B. Lin, R. Yang (2012). Restructure the Accounting Rules for Restructuring Charges? IFRS vs. US GAAP. The CPA Journal
  • B. Lin, R. Yang (2011). Does Regulation Fair Disclosure affect analysts’ forecast performance? The case of restructuring firms. Review of Quantitative Finance and Accounting
  • S. Romero, B. Lin, A. Jeffers, L. DeGaetano (2014). A Comparison of Sustainability in European and U.S. Corporations. International Journal of Data Analysis and Information Systems
  • Y. Shen, B. Lin, W. Liao (2015). A Study on the Status Quo and the Approach of Multinational's Tax Evasion and Tax Avoidance in China and the Prevention Strategies of Digital Economy. Journal of Yunnan University of Finance and Economics
  • B. Lin (2015). Contemporary Research in Valuation and Forensic Accounting. The Value Examiner
  • B. Lin, S. Romero, A. Jeffers, L. DeGaetano (2015). Sustainability Reporting Standards: Who should be in Charge?. Today's CPA
  • B. Lin, A. Jeffers, S. Romero, L. DeGaetano (2015). Sustainability (green) initiatives and company’s value – an examination of S&P 500 U.S. companies. International Journal of Society Systems Science/Inderscience
  • A. Jeffers, S. Romero, B. Lin, L. DeGaetano (2016). Ethical Implications of Sustainability Initiatives in Corporations. International Journal of Decision Sciences
  • S. Romero, B. Lin, A. Jeffers, F. Aquilino, L. DeGaetano (2017). Are Sustainability Rankings Consistent Across Rating Agencies?. NYSCPA
  • S. Romero, B. Lin, A. Jeffers, L. DeGaetano (2016). Sustainability Practices in European Versus U.S. Corporations - Is the Divide Getting Closer?. International Journal of Data Analysis and Information Systems
  • G. Kleinman, B. Lin (2017). Audit Regulation in an International Setting: Testing the Impact of Religion, Culture, Market Factors and Legal Code on National Regulatory Efforts. International Journal of Disclosure and Governance
  • Z. Hu, Y. Li, B. Lin, G. Kleinman (2022). The Impact of Key Audit Matter Reporting on Analyst Forecast Accuracy and Forecast Dispersion: Evidence from Chinese Listed Firms. Managerial Auditing Journal
  • G. Kleinman, B. Lin, R. Bloch (2019). Accounting enforcement in a national context: an international study. International Journal of Disclosure and Governance
  • S. Romero, A. Jeffers, B. Lin, F. Aquilino, A. Jeffers (2018). Using ESG Ratings to Build a Sustainability Investing Strategy. The CPA Journal

Published Proceedings

  • B. Lin (5s). 2004. The value relevance of repeat restructuring charges 2004 NBEA Conference
  • B. Lin (5s). 2005. The effect of repeat restructuring charges on analysts' forecast revisions and accuracy Northeast Business and Economics Association (NBEA) Annual Conference
  • J. Yang, Z. Lee, B. Lin (5s). 2005. Optimizing dividend tax and investment interest deduction Northeast Business and Economics Association (NBEA) Annual Conference
  • B. Lin, Z. Lee, R. Peterson (5s). 2005. Managerial Issues and Decision Making for Corporate Restructuring 2005 American Accounting Association Mid-Atlantic regional meeting
  • Z. Lee, B. Lin, J. Yang (5s). 2007. Investment Interest Expense Deduction and Carryover American Accounting Association (AAA) Mid-Atlantic region
  • J. Yang, S. Chung, B. Lin (5s). 2007. New tax rules on foreign tax credit and foreign housing cost exclusion American Accounting Association (AAA) Mid-Atlantic regional meeting
  • B. Lin, Z. Lee (5s). 2007. An analysis of determinants of delisting among restructuring firms American Accounting Association (AAA) Mid-Atlantic regional meeting
  • R. Yang, B. Lin (5s). 2007. How Regulation FD influences analysts' forecast attributes for restructuring firms? American Accounting Association (AAA) Mid-Atlantic regional meeting
  • J. Xia, B. Lin, R. Subramanian (5s). 2007. Alliance and Survival: The Analysis of High Technology Firms Academy of Management
  • B. Lin (5s). 2009. The value relevance of the components of restructuring charges: the effect of EITF 94-3 International Academy of Businness & Economics
  • Y. Shen, J. Yang, B. Lin (5s). 2014. Current Status of E-Commerce and Tax Problems in China Mid-Atlantic Regional Meeting, American Accounting Association
  • B. Lin, W. Lin (5s). 2013. Revenue Diversification, Unrestricted Net Assets Accumulation Annual Mid-Atlantic Regional Meeting, American Accounting Association
  • B. Lin (5s). 2012. Operational restructuring and firm failure: a survival analysis Annual Mid-Atlantic Regional Meeting, American Accounting Association
  • B. Lin (5s). 2010. Restructure the Accounting Rules for Restructuring Charges? IFRS vs. US GAAP Northeast Business and Economics Association
  • G. Kleinman, B. Lin (5s). 2015. Audit and Accounting Quality in an International Setting: Impact of Religion, Culture, Income and Legal Code on National Regulatory Efforts Mid-Atlantic Regional Meeting, American Accounting Association
  • S. Romero, B. Lin, A. Jeffers, L. DeGaetano (5s). 2016. Sustainability Practices in European Versus U.S. Corporations - Is The Divide Getting Closer? (Abstract only) 14th International Conference of the Society for Global Business & Economic Development (SGBED)
  • B. Lin, S. Romero, A. Jeffers, F. Aquilino, L. DeGaetano (5s). 2016. Sustainability Rankings - Are They Consistent Across Rating Agencies (Abstract only) 14th International Conference of the Society for Global Business & Economic Development (SGBED)
  • B. Lin, S. Romero, A. Jeffers, L. DeGaetano (5s). 2016. Sustainability and Company's Value - A Follow-Up Study of S&P 500 U.S. Companies (Abstract only) 14th International Confeence of the Society for Global Business & Economic Development (SGBED)
  • B. Lin, S. Romero, A. Jeffers, L. DeGaetano, F. Aquilino (5s). 2016. Sustainability Rankings - Are they Consistent Across Rating Agencies? (abstract only) American Accounting Association (AAA) Annual Conference

Books & Chapters

  • B. Lin, Y. Hong, Z. Lee (2005). Data warehouse performance. Encyclopedia of Data Warehousing and Mining
  • A. Jeffers, L. DeGaetano, B. Lin, S. Romero (2014). Sustainable (Green) Initiatives in Corporations. Encyclopedia of Business Analytics and Optimization