Changjiang (John) Wang

University of Cincinnati - Department of Accounting

Cincinnati, OH 45221-0211

United States

SCHOLARLY PAPERS

9

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Scholarly Papers (9)

1.

Managerial Ability and Credit Ratings

Contemporary Accounting Research, Forthcoming
Number of pages: 44 Posted: 24 Dec 2014 Last Revised: 04 Jul 2017
Kimberly Rodgers Cornaggia, Gopal V. Krishnan and Changjiang (John) Wang
Pennsylvania State University - Department of Finance, Bentley University and University of Cincinnati - Department of Accounting
Downloads 604 (42,612)

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Credit Ratings, Information intermediary, Managerial ability, Soft Information

2.

Does Accounting Quality Change Following a Switch from U.S. GAAP to IFRS? Evidence from Germany

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 38 Posted: 12 Jun 2012
Steve W. J. Lin, William Riccardi and Changjiang (John) Wang
Florida International University (FIU) - School of Accounting, University at Albany - SUNY and University of Cincinnati - Department of Accounting
Downloads 379 (75,977)

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IFRS, US GAAP, Germany

3.

Relative Effects of IFRS Adoption and IFRS Convergence on Financial Statement Comparability

Number of pages: 54 Posted: 21 Apr 2017 Last Revised: 02 May 2017
Steve W. J. Lin, William Riccardi and Changjiang (John) Wang
Florida International University (FIU) - School of Accounting, University at Albany - SUNY and University of Cincinnati - Department of Accounting
Downloads 303 (97,922)

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IFRS Adoption; Convergence; Comparability

4.

An Examination of the Impact of Voluntary Disclosure on Post-Earnings Announcement Drift

Number of pages: 70 Posted: 20 Sep 2008 Last Revised: 29 Jan 2009
Changjiang (John) Wang
University of Cincinnati - Department of Accounting
Downloads 263 (113,814)

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management earnings guidance, voluntary disclosure, Post-earnings announcement drift

5.

International Diversification, SFAS 131, and Post-Earnings Announcement Drift

Contemporary Accounting Research, Forthcoming
Number of pages: 42 Posted: 24 Jul 2017
Tony Kang, Inder K. Khurana and Changjiang (John) Wang
University of Nebraska - Lincoln, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Cincinnati - Department of Accounting
Downloads 149 (193,087)

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Post-Earnings-Announcement Drift, International Diversification, Analyst Forecast, Serial Correlation

6.

Analyst Coverage and the Likelihood of Meeting or Beating Analyst Earnings Forecasts

Contemporary Accounting Research, Forthcoming
Number of pages: 43 Posted: 11 Feb 2017
Shawn X. Huang, Raynolde Pereira and Changjiang (John) Wang
Arizona State University (ASU) - School of Accountancy, University of Missouri at Columbia - School of Accountancy and University of Cincinnati - Department of Accounting
Downloads 146 (196,273)

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Analyst Coverage, Forecast Bias, Forecast Guidance, Earnings Benchmarks, Managerial Myopia

Debt Maturity Structure and Accounting Conservatism

Journal of Business Finance & Accounting, Vol. 42, Issue 1-2, pp. 167-203, 2015
Number of pages: 37 Posted: 26 Feb 2015
Inder K. Khurana and Changjiang (John) Wang
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Cincinnati - Department of Accounting
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debt maturity, agency costs, accounting conservatism, timely loss recognition

Debt Maturity Structure and Accounting Conservatism

Journal of Business Finance and Accounting, Forthcoming
Posted: 24 Nov 2014
Inder K. Khurana and Changjiang (John) Wang
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Cincinnati - Department of Accounting

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Debt maturity, Agency costs, Accounting conservatism, Timely loss recognition

8.

The Relation between Managerial Ability and Audit Fees and Going Concern Opinions

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 19 Nov 2014
Gopal V. Krishnan and Changjiang (John) Wang
Bentley University and University of Cincinnati - Department of Accounting

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Managerial ability; Audit fees; Engagement risk; Going concern

9.

Are Capitalized Software Development Costs Informative About Audit Risk?

Accounting Horizons, 2014
Posted: 27 May 2013 Last Revised: 23 Oct 2013
Gopal V. Krishnan and Changjiang (John) Wang
Bentley University and University of Cincinnati - Department of Accounting

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Audit fees, SFAS No. 86, Business risk, Software development costs, Earnings management