Xiaoli (Shaolee) Tian

Georgetown University - Department of Accounting and Business Law

McDonough School of Business

Washington, DC 20057

United States

SCHOLARLY PAPERS

12

DOWNLOADS
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4,785

SSRN CITATIONS
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SSRN RANKINGS

Top 19,657

in Total Papers Citations

20

CROSSREF CITATIONS

32

Scholarly Papers (12)

1.

Early Evidence on the Determinants of Unrecognized Tax Benefits

Number of pages: 42 Posted: 30 Mar 2010
Richard A. Cazier, Sonja O. Rego, Xiaoli (Shaolee) Tian and Ryan J. Wilson
University of North Texas, Indiana University - Kelley School of Business - Department of Accounting, Georgetown University - Department of Accounting and Business Law and University of Oregon
Downloads 1,054 (31,368)
Citation 27

Abstract:

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Unrecognized tax benefits, FIN 48, tax contingency, tax cushion, tax avoidance

2.

The Spillover Effect of SEC Comment Letters on Qualitative Corporate Disclosure: Evidence from the Risk Factor Disclosure

Contemporary Accounting Research, 2018, Vol 35 (2): 622-656
Number of pages: 52 Posted: 20 Jan 2015 Last Revised: 24 Mar 2019
Stephen V. Brown, Xiaoli (Shaolee) Tian and Jenny Wu Tucker
University of Connecticut - Department of Accounting, Georgetown University - Department of Accounting and Business Law and University of Florida - Warrington College of Business
Downloads 1,010 (33,288)
Citation 23

Abstract:

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comment letter, risk disclosure, spillover, deterrence

3.

Cross Sectional Variation in Cash Flow Asymmetric Timeliness and Its Effect on the Earnings-Based Measure of Conditional Conservatism

Number of pages: 55 Posted: 31 Jul 2012 Last Revised: 25 Oct 2013
Daniel W. Collins, Paul Hribar and Xiaoli (Shaolee) Tian
University of Iowa - Department of Accounting, University of Iowa - Department of Accounting and Georgetown University - Department of Accounting and Business Law
Downloads 614 (65,068)
Citation 6

Abstract:

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Cash Flow Asymmetry, Conservatism, Asymmetric Timeliness

4.

Did FIN 48 Limit the Use of Tax Reserves as a Tool for Earnings Management?

Number of pages: 49 Posted: 09 Aug 2010 Last Revised: 14 May 2014
Richard A. Cazier, Sonja O. Rego, Xiaoli (Shaolee) Tian and Ryan J. Wilson
University of North Texas, Indiana University - Kelley School of Business - Department of Accounting, Georgetown University - Department of Accounting and Business Law and University of Oregon
Downloads 477 (88,963)

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Tax reserves, unrecognized tax benefits, FIN 48, earnings management, analyst forecasts

5.

Does Voluntary Non-Earnings Disclosure Substitute for Redacted Proprietary Contract Information?

Number of pages: 48 Posted: 16 Jul 2020 Last Revised: 21 Sep 2022
Mary E. Barth, Wayne R. Landsman, Xiaoli (Shaolee) Tian and Miaomiao Yu
Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School, Georgetown University - Department of Accounting and Business Law and Louisiana State University, Baton Rouge - E.J. Ourso College of Business Administration
Downloads 441 (97,515)
Citation 1

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Contract redaction; information uncertainty; voluntary disclosure; mandatory disclosure

6.

Redact to Protect? Customers’ Incentive to Protect Information and Suppliers’ Disclosure Strategies

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 62 Posted: 27 Jun 2018 Last Revised: 18 Jan 2022
Gary Chen, Xiaoli (Shaolee) Tian and Miaomiao Yu
DePaul University, Georgetown University - Department of Accounting and Business Law and Louisiana State University, Baton Rouge - E.J. Ourso College of Business Administration
Downloads 343 (130,172)

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Supply Chain, Customer, Supplier, Disclosure

7.

Impact of FAS 166/167 on the Securitization of Credit Card Loans

Number of pages: 45 Posted: 15 May 2016 Last Revised: 09 Jan 2018
Xiaoli (Shaolee) Tian and Haiwen (Helen) Zhang
Georgetown University - Department of Accounting and Business Law and University of Minnesota
Downloads 265 (169,572)
Citation 5

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FAS 166/167, Securitization

8.

The Consistency of Mandatory and Voluntary Management Earnings Forecasts and Implications for Analyst and Investor Information Processing

Kelley School of Business Research Paper No. 16-42
Number of pages: 47 Posted: 14 May 2016
Richard A. Cazier, Sonja O. Rego, Xiaoli (Shaolee) Tian and Ryan J. Wilson
University of North Texas, Indiana University - Kelley School of Business - Department of Accounting, Georgetown University - Department of Accounting and Business Law and University of Oregon
Downloads 264 (170,207)
Citation 3

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Valuation Allowance, Management Forecasts, Voluntary Disclosure, Mandatory Disclosure

9.

Is the Market Grossed out by Gross-Ups? An Investigation of Firms that Pay Their CEOs' Taxes

Number of pages: 45 Posted: 25 Jan 2017
Jeffrey L. Hoopes, Xiaoli (Shaolee) Tian and Ryan J. Wilson
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Georgetown University - Department of Accounting and Business Law and University of Oregon
Downloads 169 (256,485)

Abstract:

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Executive Compensation, Corporate Governance, Tax, Tax Gross-Up

10.

Deregulation and Board Policies: Evidence from Performance and Risk Exposure Measures Used in Bank CEO Turnover Decisions

Forthcoming in The Accounting Review, Forthcoming in The Accounting Review
Number of pages: 54 Posted: 11 Jan 2019 Last Revised: 01 Sep 2022
Rachel M. Hayes, Xiaoli (Shaolee) Tian and Xue Wang
University of Utah - David Eccles School of Business, Georgetown University - Department of Accounting and Business Law and Ohio State University - Fisher College of Business
Downloads 148 (286,138)

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CEO Turnover, Deregulation, Growth

11.

The Impact of Increased Disclosure Requirements and the Standardization of Accounting Practices on Earnings Management Through the Reserve for Income Taxes

Review of Accounting Studies, Vol. 20, No. 1, 2015, Kelley School of Business Research Paper No. 15-47
Posted: 18 Jun 2015
Sonja O. Rego, Richard A. Cazier, Xiaoli (Shaolee) Tian and Ryan J. Wilson
Indiana University - Kelley School of Business - Department of Accounting, University of North Texas, Georgetown University - Department of Accounting and Business Law and University of Oregon

Abstract:

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Tax reserves, Tax cushion, FIN 48, Earnings management, Change in accounting standard

12.

Investors’ Reaction to the Use of Poison Pills as a Tax Loss Preservation Tool

Journal of Accounting and Economics, Vol. 57, No. 2-3, 2014
Posted: 28 Mar 2014
Stephanie A. Sikes, Ryan J. Wilson and Xiaoli (Shaolee) Tian
University of Pennsylvania - Accounting Department, University of Oregon and Georgetown University - Department of Accounting and Business Law

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Taxes, net operating losses, poison pills