Yao Tian

San Jose State University

Assistant Professor

San Jose, CA 95192-0066

United States

SCHOLARLY PAPERS

6

DOWNLOADS

524

SSRN CITATIONS

0

CROSSREF CITATIONS

3

Scholarly Papers (6)

The Impact of Earnings Management on the Performance of Earnings-Based Valuation Models

CAAA Annual Conference 2011
Number of pages: 46 Posted: 09 Jan 2011
San Jose State University, Free University of Bozen-Bolzano - Faculty of Economics and Management and Independent
Downloads 420 (70,745)

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2.

The Impact of Expectations Manipulation on the Usefulness of Analyst Forecasts in Firm Valuation*

Number of pages: 42 Posted: 01 Sep 2009
Yao Tian
San Jose State University
Downloads 103 (269,241)

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Residual income valuation, analyst forecast, expectations manipulation, management forecast guidance

Compensation Committees’ Treatment of Earnings Components in CEOs’ Terminal Years

Accounting Review, Vol. 87, No. 1, January 2012
Posted: 14 Oct 2011
University of Alberta - Department of Finance and Statistical Analysis, San Jose State University, University of Waterloo and University of Alberta - Department of Accounting, Operations & Information Systems

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horizon problem, compensation committee, discretionary accruals, real activity management

4.

Finding Diamonds in the Rough: Analysts’ Selective Following of Loss‐Reporting Firms

Journal of Business Finance & Accounting, Vol. 45, Issue 1-2, pp. 140-165, 2018
Number of pages: 26 Posted: 08 Feb 2018
City University of New York - Stan Ross Department of Accountancy, Baruch College - CUNY, New York Institute of Technology and San Jose State University
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analyst following, future performance, loss firms, self‐selection

5.

Does Accrual Management Impair the Performance of Earnings‐Based Valuation Models?

Journal of Business Finance & Accounting, Vol. 42, Issue 1-2, pp. 101-137, 2015
Number of pages: 37 Posted: 26 Feb 2015
Free University of Bozen-Bolzano - Faculty of Economics and Management, Independent and San Jose State University
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accrual and real‐activity manipulations, firm valuation, earnings‐ and non‐earnings‐based valuation models, valuation errors, Sarbanes‐Oxley Act

6.

Managing Earnings Management: Compensation Committees’ Treatment of Earnings Components in CEOs’ Terminal Years*

Posted: 27 Aug 2009 Last Revised: 27 Jan 2013
University of Alberta - Department of Finance and Statistical Analysis, San Jose State University, University of Waterloo and University of Alberta - Department of Accounting, Operations & Information Systems

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horizon problem, compensation committee, discretionary accruals, real activity management