Finance/Accounting

Research output

Research output per year 2001 2013 2014 2015 2016 2019 2020 2021 2022 2023 2024

• 259 Journal
• 95 Case Studies
• 25 Report
• 17 Book Chapters
• 26 More
  • 11 Monograph
  • 5 Working paper
  • 4 Other contribution
  • 3 Preprint
  • 2 Edited Books
  • 1 Translation

Research output per year

Research output per year

Search results

• 2024

  Corporate Climate Risk: Measurements and Responses

  Li, Q., Shan, HY., Tang, YH. & Yao, V., 16 Jan 2024, (E-pub ahead of print) In: Review of Financial Studies. 53 p.

  Research output: Contribution to journal › Journal

• Does Farming Culture Shape Household Financial Decisions?

  Zeng, S. & Yu, F., 1 Feb 2024, In: Journal of Corporate Finance. 84

  Research output: Contribution to journal › Journal

  Open Access

  • Agriculture 100%
  • Decision 100%
  • Households 100%
  • Culture 100%
  • Government Size 100%

• Political Influence, Bank Capital, and Credit Allocation

  Huang, S. & Thakor, AV., Aug 2024, In: Management Science. 30 p.

  Research output: Contribution to journal › Journal

  File

  • Bank Capital Structure 100%

• Regulatory institutional misalignment and cross-border acquisitions: evidence from an emerging-market country

  Chen, GL., Dong, JY., Hu, JS. & Zhang, FD., Mar 2024, In: Journal of International Business Studies. 55, 2, p. 172-193 22 p.

  Research output: Contribution to journal › Journal

  • Emerging Market 100%
  • Emerging Economies 100%
  • International Business 25%
  • Institutional Environment 25%
  • Government Agency 25%
  1 Citation (Web of Science)

• Sustainable success: How high ESG ratings affect stock market responses to earnings surprises

  Wang, RX., Wang, XW. & Yan, ZP., Apr 2024, In: Finance Research Letters. 62, 9 p., 105131.

  Research output: Contribution to journal › Journal

  • ESG rating 100%
  • Environmental, Social and Corporate Governance 16%
• 2023

  Auditor Communication Provisions in Private Loan Agreements: Do They Matter?

  Cheng, L., Jaggi, J., Michas, P. N. & Schatzberg, J., 26 Oct 2023, In: Journal of Practice and Theory. 52 p.

  Research output: Contribution to journal › Journal

  Open Access

  File

  • Discretionary Accruals 100%
  23 Downloads (Pure)

• Catch Up with the Good and Stay Away from the Bad: CEO Decisions on the Appointment of Chief Sustainability Officers

  Wang, T., Fu, YZ., Rui, M. & De Castro, J., 2023, In: Journal of Management Studies. 32 p.

  Research output: Contribution to journal › Journal

  Open Access

  File

  • Sustainable Development 100%
  • Managers 100%
  • Economic Convergence 100%
  • Executive 100%
  • Decision 100%
  1 Citation (Web of Science)

  67 Downloads (Pure)

• Do Capital Markets Punish Managerial Myopia? Evidence from Myopic Research and Development Cuts

  Tong, JY. & Zhang, FD., 6 Dec 2023, (E-pub ahead of print) In: Journal of Financial and Quantitative Analysis. 30 p.

  Research output: Contribution to journal › Journal

• Does share pledging affect corporate philanthropy? Evidence from China

  Xiong, JC., Tong, YX., Zhang, FD., Ouyang, CY. & Chan, KC., 2023, In: Journal of Business Finance and Accounting. 29 p.

  Research output: Contribution to journal › Journal

  • Share 100%
  • Enterprise 77%
  • Philanthropy 44%
  • Stock Price 11%
  • Price 11%
  1 Citation (Web of Science)

• Family Ownership Influence on Cost Elasticity

  Siciliano, G. & Dan, W., 2023, In: The European Accounting Review. 31 p.

  Research output: Contribution to journal › Journal

  • Costs 100%
  • Influence 100%
  • Family 100%
  • Ownership 100%
  • Employees 14%

• How do experienced analysts improve price efficiency? *

  Akyol, AC., Qian, YM. & Yu, F., Apr 2023, In: Journal of Banking and Finance. 149, 20 p., 106798.

  Research output: Contribution to journal › Journal

  • Enterprise 100%
  • Efficiency 100%
  • Price 100%
  • Accrual 80%
  • Profit 20%
  1 Citation (Web of Science)

• Military managers and earnings management

  Lai, L., Wang, Z., Tian, H. & Yu, F., 29 Jun 2023, In: Kyklos. 76, 4, p. 724-748 25 p.

  Research output: Contribution to journal › Journal

  • Accounting Policy 100%
  • Managers 100%
  • Enterprise 100%
  • Accounting 33%
  • Minority Shareholders 33%

• Reinforcing or weakening? The role of blockchain technology in the link between consumer trust and organic food adoption

  Li, Y., Liao, A., Li, L., Zhang, M., Zhao, XD. & Ye, F., Sept 2023, In: Journal of Business Research. 164, 12 p., 113999.

  Research output: Contribution to journal › Journal

  • Technology 100%
  • Consumers 100%
  • Adoption 100%
  • Food 100%
  • Trust 100%
  1 Citation (Web of Science)

• Skilled labor and bank loan contracting

  Cheng, L., Li, R., Ma, ZM. & Ruan, LF., 2023, In: Journal of Business Finance and Accounting. 37 p.

  Research output: Contribution to journal › Journal

  • Skilled Labor 100%
  • Enterprise 66%
  • Credit 50%
  • Debt 33%
  • Occupational Qualification 33%

• The impact of capital-market liberalization on audit reporting and pricing: evidence from a quasi-experiment

  Jiang, J., Lu, XY., Wu, YH. & Zhang, H., 27 Jan 2023, In: Managerial Auditing Journal. 26 p.

  Research output: Contribution to journal › Journal

  • Markets 100%
  • Evidence 100%
  • Quasi Experiment 100%
  • Deregulation 100%
  • Enterprise 62%
  1 Citation (Web of Science)

• Tone emphasis and insider trading*

  Cheng, L., Jin, Q. & Ma, H., Jan 2023, In: Journal of Corporate Finance. 80, 21 p., 102419.

  Research output: Contribution to journal › Journal

  • Managers 100%
  • Insider Trading 100%
  • Profit 100%
  • Information 100%
  • Documents 75%

• 高达60%并购失败率的真相

  Zhang, H., 2023, In: 经理人. 09, p. 54-56 3 p.

  Research output: Contribution to journal › Journal
• 2022

  Bank Dependence and Bank Financing in Corporate M&A

  Huang, S., Lu, R. & Srinivasan, A., Mar 2022, In: Management Science. 68, 3, p. 2250-2283 34 p.

  Research output: Contribution to journal › Journal

  • Credit 100%
  • Takeover 50%
  • Return 50%
  • Acquisitions 50%
  • Share 50%
  2 Citations (Web of Science)

• De facto power in a transition economy: The case of China

  Sun, X., Jiang, E. J., Phan, P. H. & Zhang, H., Jun 2022, In: Journal of Financial Stability. 60

  Research output: Contribution to journal › Journal

  • Economic Systems 100%
  • Actors 75%
  • China 50%
  • Province 50%
  • Interest 50%

• Does Finance Make Us Less Social?

  Cronqvist, H., Warachka, M. & Yu, F., 2022, In: Journal of Financial and Quantitative Analysis. 33 p., PII S0022109022000722.

  Research output: Contribution to journal › Journal

  Open Access

  File

  • Crops 100%
  • Social Capital 40%
  • Households 40%
  • Moral Hazard 40%
  • Finance 40%
  7 Downloads (Pure)

• Does Restricting Managers' Discretion through GAAP Impact the Usefulness of Accounting Information in Debt Contracting?†

  Cheng, L., Jaggi, J. & Young, S., Jun 2022, In: Contemporary Accounting Research. 39, 2, p. 826-862 37 p.

  Research output: Contribution to journal › Journal

  • Information 100%
  • Accounting Standards 100%
  • Standards 75%
  • Managers 50%
  • Accounting 50%
  2 Citations (Web of Science)

• Executives in Politics

  Babenko, I., Fedaseyeu, V. & Zhang, S., 6 Dec 2022, In: Management Science. p. 1-20 21 p.

  Research output: Contribution to journal › Journal

  • Enterprises 100%
  • Politicians 80%
  • Politics 60%
  • Executive 40%
  • Interest 40%

• Independent Director Tenure and Corporate Governance: Evidence from Insider Trading

  Gao, M. & Huang, S., 2022, In: Journal of Financial and Quantitative Analysis.

  Research output: Contribution to journal › Journal

  • Corporate Governance 100%
  • Shareholders 50%
  • Insider Trading 50%
  • Enterprise 50%

• Is cross-listing a panacea for improving earnings quality? The case of H- and B-share firms in China

  Arslan-Ayaydin, O., Chen, S., Ni, SX. & Thewissen, J., May 2022, In: International Review of Financial Analysis. 81, 16 p., 102113.

  Research output: Contribution to journal › Journal

  • Profit 100%
  • Enterprise 100%
  • Share 44%
  • Dual Listing 33%
  • Accrual 22%
  1 Citation (Web of Science)

• Languages and dividends

  He, W. & Zhang, F., 2022, In: British Accounting Review. 54, 6

  Research output: Contribution to journal › Journal

  • Languages 100%
  • Time 70%
  • Markets 50%
  • Consumers 30%
  • Perception 20%

• Losing Hearts & Minds: Aid and Ideology

  Child, T. B., 2022, In: Journal of Conflict Resolution. 00220027221074898.

  Research output: Contribution to journal › Journal

  • Support 100%
  • Economic and Social Development 40%
  • Mind 40%
  • Preference 40%
  • Opinion 40%
  1 Citation (Web of Science)

• Retail Investors and Stock Price Synchronicity

  Wu, W. & Rui, O. M., 2022, In: Review of Pacific Basin Financial Markets and Policies. 25, 3

  Research output: Contribution to journal › Journal

  • Retail Investors 100%
  • Stock Price 37%
  • Enterprise 12%
  • Stock 12%
  • Market 12%

• The Information in Asset Fire Sales

  Huang, S., Ringgenberg, M. C. & Zhang, Z., 2022, In: Management Science.

  Research output: Contribution to journal › Journal

  • Information 100%
  • Sales 50%
  • Fires 50%
  • Prices 50%
  • Managers 25%

• The unfolding rationales surrounding management accounting innovations: a balanced scorecard case

  Wanderley, C. D. A., Cullen, J. & Tsamenyi, M., 30 May 2022, In: Accounting, Auditing and Accountability Journal. 35, 5, p. 1212-1238 27 p.

  Research output: Contribution to journal › Journal

  • Balanced Scorecard 100%
  • Enterprise 41%
  • Innovation 33%
  • Implementation 25%
  • Company 16%
  1 Citation (Web of Science)

• Trust, family firms, and M&A quality

  Siciliano, G., Prencipe, A. & Radhakrishnan, S., 2022, In: Asia-Pacific Journal of Accounting and Economics.

  Research output: Contribution to journal › Journal

  • Family 100%
  • Enterprise 87%
  • Market Concentration 75%
  • Quality 62%
  • Customer 12%

• What's in a Name? Eponymous Private Firms and Financial Reporting Quality

  Minichilli, A., Prencipe, A., Radhakrishnan, S. & Siciliano, G., Mar 2022, In: Management Science. 68, 3, p. 2330-2348 19 p.

  Research output: Contribution to journal › Journal

  • Quality 100%
  • Accounting 100%
  • Enterprise 88%
  • Measure 33%
  • Reputation 33%
  7 Citations (Web of Science)

• Why Do US Firms Invest Less over Time?

  Fu, FJ., Huang, S. & Wang, R., Dec 2022, In: Journal of Empirical Finance. 69, p. 15-42 28 p.

  Research output: Contribution to journal › Journal

  • Enterprise 100%
  • Capital Expenditure 66%
  • Production 66%
  • Specific Industry 66%
  • Emerging Economies 33%
  1 Citation (Web of Science)

• 俄乌冲突给我国金融业的一些启示

  Rui, M. & Gong, M., 2022, In: 上海商学院学报. 23, 3, p. 15-35

  Research output: Contribution to journal › Journal

• 建设一流财务管理体系，服务企业价值创造

  许定波, 2022, In: 中国管理会计. 4, p. 3 1 p.

  Research output: Contribution to journal › Journal
• 2021

  Are Investors Influenced by the Order of Information in Earnings Press Releases?

  Cheng, L., Van Buskirk, A. & Roulstone, D. T., 2021, In: The Accounting Review. 96, 2, p. 413-433

  Research output: Contribution to journal › Journal

  • Information 100%
  • Investors 70%
  • Earnings Announcement 30%
  • Profit 20%
  • Order 10%
  4 Citations (Web of Science)

• Corporate political strategy: the roles of management accounting in relational work

  Wanderley, C. D. A., Cullen, J. & Tsamenyi, M., 2021, In: Accounting Forum. 45, 2, p. 200-226 27 p.

  Research output: Contribution to journal › Journal

  • Strategy 100%
  • Management Control 87%
  • Political Activity 50%
  • Relational Work 50%
  • Enterprise 50%

• Corporate value added tax avoidance

  Zhang, JS., Huo, Z., Zeng, YM., Tang, XJ. & Rui, OM., 2 Oct 2021, In: Accounting Forum. 45, 4, p. 338-362 25 p.

  Research output: Contribution to journal › Journal

  • Tax Avoidance 100%
  • Sales Tax 77%
  • Corporate Income Tax 33%
  • Corporate Taxation 11%
  • Income Tax 11%
  4 Citations (Web of Science)

• Economic Consequences of IFRS Adoption: The Role of Changes in Disclosure Quality

  Li, B., Siciliano, G. & Venkatachalam, M., 2021, In: Contemporary Accounting Research. 38, 1, p. 129-179

  Research output: Contribution to journal › Journal

  • IFRS 100%
  • Information 50%
  • Economics 33%
  • Liquidity 16%
  • Financial Statement 16%
  9 Citations (Web of Science)

• Exercise, grades, stress, and learning experiences during remote learning due to the COVID-19 pandemic

  Lu, M., Mo, D. & Du, F., 19 May 2021, In: Journal of Emerging Investigators . 4

  Research output: Contribution to journal › Journal

  Open Access

  File

  • Remote Learning 100%
  • High School Student 36%
  • Asked Participant 9%
  • Exercise 9%
  37 Downloads (Pure)

• How Controlling Failure Perceptions Affects Performance: Evidence from a Field Experiment

  Cronin, M., Erkens, D. H., Schloetzer, J. D. & Tinsley, C. H., 2021, In: The Accounting Review. 96, 2, p. 205-230

  Research output: Contribution to journal › Journal

  Open Access

  File

  • Failure 100%
  • Experiments 60%
  • Organizations 40%
  • Perception 40%
  • Performance 40%
  1 Citation (Web of Science)

  111 Downloads (Pure)

• The dynamism of partially state-owned enterprises in East Asia

  Carney, R. W., Child, T. B., Liu, W-M. & Ngo, P. T. H., Jun 2021, In: Journal of Corporate Finance. 68

  Research output: Contribution to journal › Journal

  Open Access

  File

  • State 100%
  • Enterprise 100%
  • Public Enterprise 66%
  • Change 66%
  • East Asia 66%
  1 Citation (Web of Science)

  18 Downloads (Pure)

• The Role of Deferred Equity Pay in Retaining Managerial Talent

  Gopalan, R., Huang, S. & Maharaja, J., 2021, In: Contemporary Accounting Research. Early Access

  Research output: Contribution to journal › Journal

  Open Access

  File

  • Enterprise 100%
  • Highly Skilled Workers 60%
  • Duration 60%
  • Turnover 40%
  • Share 40%
  6 Citations (Web of Science)

  121 Downloads (Pure)

• 后疫情时代中国经济增长的新势能——双碳战略

  芮萌 & 尹文强, 2021, In: 上海商学院学报. 22, 4, p. 15-25

  Research output: Contribution to journal › Journal

• 性别与决策: 会计文献综述与探讨

  Translated title of the contribution: Gender differences in decision-making杜菲, Erkens, D. H. & Xu, X. K., 2021, In: 中国管理会计. 2, p. 109-122

  Research output: Contribution to journal › Journal

  • Decision-Making 100%
  • Gender Difference 100%

• 提高家族传承的关键要素: 践行企业社会责任

  芮萌, 2021, In: 家族企业. 12

  Research output: Contribution to journal › Journal

• 破解“做大做强”的迷思

  丁远, 2021, In: 经理人. 7, p. 48-49

  Research output: Contribution to journal › Journal

• 践行ESG以强化发展韧性

  芮萌, 2021, In: 家族企业. 9

  Research output: Contribution to journal › Journal
• 2020

  Banning Cassandra from the Market? An Empirical Analysis of Short-Selling Bans during the Covid-19 Crisis

  Siciliano, G. & Ventoruzzo, M., 2020, In: European Company and Financial Law Review. 17, 3-4, p. 386-418

  Research output: Contribution to journal › Journal

  • Market 100%
  • Selling 60%
  • Volatility 40%
  • Stock 40%
  • Securities 40%

• Board connections and crisis performance: Family, state, and political networks

  Carney, R. W., Child, T. B. & Li, X., 2020, In: Journal of Corporate Finance. 64

  Research output: Contribution to journal › Journal

  Open Access

  File

  • Performance 100%
  • State 100%
  • Family 100%
  • Public Ownership 50%
  • Political Influence 50%
  17 Citations (Web of Science)

  96 Downloads (Pure)

• Debt collection agencies and the supply of consumer credit

  Fedaseyeu, V., 2020, In: Journal of Financial Economics. 138, 1, p. 193-221

  Research output: Contribution to journal › Journal

  • Debts 100%
  • Debt 100%
  • Legislation 42%
  • Credit 28%
  • Lawsuit 14%
  5 Citations (Web of Science)