John (Xuefeng) Jiang

Michigan State University

270 North Business Complex

East Lansing, MI 48824-1034

United States

http://www.msu.edu/~jiangj/

SCHOLARLY PAPERS

15

DOWNLOADS
Rank 2,233

SSRN RANKINGS

Top 2,233

in Total Papers Downloads

12,177

CITATIONS
Rank 3,020

SSRN RANKINGS

Top 3,020

in Total Papers Citations

182

Scholarly Papers (15)

1.

Discretionary Accruals and Earnings Management: An Analysis of Pseudo Earnings Targets

Accounting Review, Vol. 81, No. 3, pp. 617-652, 2006, AAA 2005 Financial Accounting and Reporting Section (FARS) Meeting
Number of pages: 46 Posted: 12 Dec 2005 Last Revised: 13 Nov 2009
Benjamin C. Ayers, John (Xuefeng) Jiang and P. Eric Yeung
University of Georgia, Michigan State University and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 2,457 (3,502)
Citation 27

Abstract:

Discretionary accruals, Earnings management, Earnings benchmarks

CFOs and CEOs: Who Have the Most Influence on Earnings Management?

Journal of Financial Economics (JFE), Vol. 96, No. 3, pp. 513-526, 2010
Number of pages: 34 Posted: 27 Aug 2009 Last Revised: 21 Oct 2010
John (Xuefeng) Jiang, Kathy R. Petroni and Isabel Yanyan Wang
Michigan State University, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Michigan State University
Downloads 1,145 (13,072)
Citation 42

Abstract:

CFO, Chief Financial Officer, compensation, earnings management, equity incentives

CFOs and CEOs: Who Have the Most Influence on Earnings Management?

Number of pages: 31 Posted: 17 Apr 2008
John (Xuefeng) Jiang, Kathy R. Petroni and Isabel Yanyan Wang
Michigan State University, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Michigan State University
Downloads 1,040 (15,206)
Citation 42

Abstract:

compensation, earnings management, equity incentives, CFO

Taxable Income as a Performance Measure: The Effects of Tax Planning and Earnings Quality

Contemporary Accounting Research, Vol. 26, No. 1, 2009
Number of pages: 59 Posted: 15 Sep 2006 Last Revised: 27 Oct 2008
Benjamin C. Ayers, John (Xuefeng) Jiang and Stacie Kelley Laplante
University of Georgia, Michigan State University and University of Wisconsin - Madison
Downloads 1,674 (7,048)
Citation 26

Abstract:

book-tax conformity, information content, taxable income, book income, tax planning, earnings qualtiy

Taxable Income as a Performance Measure: The Effects of Tax Planning and Earnings Quality

Contemporary Accounting Research, Vol. 26, No.1, pp. 1-44, 2009
Posted: 27 Oct 2008 Last Revised: 21 Oct 2010
Benjamin C. Ayers, John (Xuefeng) Jiang and Stacie Kelley Laplante
University of Georgia, Michigan State University and University of Wisconsin - Madison

Abstract:

taxable income, book income, information content, tax planning, earnings quality

What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure

Accounting Review, Vol. 85, No. 4, pp. 1131-1162, July 2010
Number of pages: 58 Posted: 08 Dec 2008 Last Revised: 21 Oct 2010
Linda Smith Bamber, John (Xuefeng) Jiang and Isabel Yanyan Wang
University of Georgia - J.M. Tull School of Accounting, Michigan State University and Michigan State University
Downloads 868 (19,917)
Citation 33

Abstract:

Voluntary disclosure, management earnings forecasts, individual differences, upper echelons theory

What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure

Accounting Review, Vol. 85, No. 4, pp. 1131-1162, 2010
Number of pages: 50 Posted: 10 Nov 2009 Last Revised: 20 Oct 2010
Linda Smith Bamber, John (Xuefeng) Jiang and Isabel Yanyan Wang
University of Georgia - J.M. Tull School of Accounting, Michigan State University and Michigan State University
Downloads 464 (46,970)
Citation 33

Abstract:

Voluntary disclosure, management earnings forecasts, individual differences, upper echelons theory

Comprehensive Income: Who's Afraid of Performance Reporting?

Forthcoming in The Accounting Review
Number of pages: 47 Posted: 15 Sep 2006
University of Georgia - J.M. Tull School of Accounting, Michigan State University, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Michigan State University
Downloads 1,035 (15,308)
Citation 10

Abstract:

Accounting choice, Comprehensive income, Executive compensation, Managerial job security, Disclosure

Comprehensive Income: Who's Afraid of Performance Reporting?

Accounting Review, Vol, 85, No. 1, pp. 97-126, 2010.
Posted: 25 Apr 2009 Last Revised: 21 Oct 2010
University of Georgia - J.M. Tull School of Accounting, Michigan State University, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Michigan State University

Abstract:

Accounting choice, Comprehensive income, Executive compensation, Managerial job security, Disclosure

6.
Downloads 845 ( 21,094)
Citation 27

Beating Earnings Benchmarks and the Cost of Debt

AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting
Number of pages: 50 Posted: 20 Jan 2006
John (Xuefeng) Jiang
Michigan State University
Downloads 845 (20,724)
Citation 27

Abstract:

Earnings benchmarks, cost of debt, credit ratings, yield spread

Beating Earnings Benchmarks and the Cost of Debt

Accounting Review, Vol. 83, No. 2, pp. 377-416, March 2008
Posted: 04 Dec 2007 Last Revised: 21 Oct 2010
John (Xuefeng) Jiang
Michigan State University

Abstract:

Earnings benchmarks, Cost of debt, Credit ratings, Yield spread

Does It Matter Who Pays for Bond Ratings? Historical Evidence

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 41 Posted: 28 Sep 2010 Last Revised: 03 Nov 2011
John (Xuefeng) Jiang, Mary Harris Stanford and Yuan Xie
Michigan State University, Texas Christian University - Department of Accounting and Fordham University
Downloads 483 (44,630)
Citation 14

Abstract:

Credit Ratings, Investor Pay, Issuer Pay, Moody’s, S&P

Does it Matter Who Pays for Bond Ratings? Historical Evidence

Journal of Financial Economics (JFE), Forthcoming, Fordham University School of Business Research Paper No. 1950748
Number of pages: 45 Posted: 29 Oct 2011 Last Revised: 12 Mar 2012
John (Xuefeng) Jiang, Mary Harris Stanford and Yuan Xie
Michigan State University, Texas Christian University - Department of Accounting and Fordham University
Downloads 331 (70,730)
Citation 14

Abstract:

Credit Ratings, Investor Pay, Issuer Pay, Moody’s, S&P

8.

Did Eliminating the 20-F Reconciliation Between IFRS and US GAAP Matter?

Number of pages: 34 Posted: 20 Oct 2010
John (Xuefeng) Jiang, Kathy R. Petroni and Isabel Yanyan Wang
Michigan State University, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Michigan State University
Downloads 434 (45,752)
Citation 3

Abstract:

Reconciliation, IFRS, 20-F

9.

Private Intermediary Innovation and Market Liquidity: Evidence from the Pink Sheets Tiers of the OTC Market

Number of pages: 56 Posted: 14 Sep 2011 Last Revised: 08 Apr 2014
John (Xuefeng) Jiang, Kathy R. Petroni and Isabel Yanyan Wang
Michigan State University, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Michigan State University
Downloads 211 (99,937)

Abstract:

Pink Sheets, OTC Bulletin Board, Behavioral Finance, Investor Attention, Liquidity

Does It Matter Who Serves on the Financial Accounting Standards Board? Bob Herz's Resignation and Fair Value Accounting for Loans

Number of pages: 37 Posted: 10 Jul 2013 Last Revised: 09 May 2014
John (Xuefeng) Jiang, Isabel Yanyan Wang and Yuan Xie
Michigan State University, Michigan State University and Fordham University
Downloads 116 (193,201)

Abstract:

Financial Accounting Standards Board, the FASB, Event Study, Individual Effect, Fair Value Accounting

Does it Matter Who Serves on the Financial Accounting Standards Board? Bob Herz's Resignation and Fair Value Accounting for Loans

Review of Accounting Studies, Forthcoming, Fordham University Schools of Business Research Paper No. 2434559
Number of pages: 37 Posted: 10 May 2014 Last Revised: 12 Jun 2014
John (Xuefeng) Jiang, Isabel Yanyan Wang and Yuan Xie
Michigan State University, Michigan State University and Fordham University
Downloads 85 (239,810)

Abstract:

Financial Accounting Standards Board, the FASB, Event Study, Individual Effect, Fair value accounting

11.

Big N Auditors and Audit Quality: New Evidence from Quasi-Experiments

Number of pages: 55 Posted: 13 Jun 2015 Last Revised: 10 Jul 2016
John (Xuefeng) Jiang, Isabel Yanyan Wang and K. Philip Wang
Michigan State University, Michigan State University and Fisher School of Accounting, University of Florida
Downloads 145 (66,771)

Abstract:

Big N, non-Big N, audit quality, causal effect, quasi-experiment

12.

Revolving Rating Analysts and Ratings of MBS and ABS: Evidence from LinkedIn

Number of pages: 62 Posted: 28 May 2014 Last Revised: 30 Jan 2017
John (Xuefeng) Jiang, Isabel Yanyan Wang and K. Philip Wang
Michigan State University, Michigan State University and Fisher School of Accounting, University of Florida
Downloads 126 (90,108)

Abstract:

Credit Analysts, Rating Analysts, Credit Ratings, Mortgage-Backed Securities, Asset-Backed Securities, MBS, ABS, Financial Crisis, LinkedIn, Revolving Door, Moody's, S&P, Fitch

13.

Sleeping with the Enemy: Taxes and Former IRS Employees

Number of pages: 44 Posted: 21 Apr 2015 Last Revised: 04 Feb 2017
John (Xuefeng) Jiang, John R. Robinson and Maobin Wang
Michigan State University, Texas A&M University and University of International Business and Economics (UIBE) - School of Banking and Finance
Downloads 70 (174,190)

Abstract:

tax, IRS, Revolving door, LinkedIn, tax avoidance, tax penalties, effective tax rate, book tax differences

14.

How Does the FASB Make Decisions? Agenda Setting, Individual Board Members, and Fair Value Accounting

Number of pages: 60 Posted: 28 Jan 2017
John (Xuefeng) Jiang, Isabel Yanyan Wang and Daniel Wangerin
Michigan State University, Michigan State University and Michigan State University
Downloads 0 (247,002)

Abstract:

the Financial Accounting Standards Board, the FASB, accounting standards, standard-setting, agenda, fair value, individual differences

15.

Saying No in Standard Setting: An Examination of FASB Board Members’ Voting Decisions

Posted: 10 Jan 2014 Last Revised: 09 Sep 2014
John (Xuefeng) Jiang, Isabel Yanyan Wang and Daniel Wangerin
Michigan State University, Michigan State University and Michigan State University

Abstract:

Financial Accounting Standards Board, the FASB, accounting standards, standard-setting, career concerns, individual differences