Xu Jiang

Duke University

100 Fuqua Drive

Durham, NC 27708-0204

United States

SCHOLARLY PAPERS

10

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Scholarly Papers (10)

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1.

Accounting Conservatism and Debt Contract Efficiency: The Role of Non-Accounting Information

Number of pages: 50 Posted: 19 Jun 2010 Last Revised: 04 Jun 2017
Xu Jiang
Duke University
Downloads 556 (47,558)

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Accounting Conservatism, Debt Contract Efficiency, Information System, Decision Making

2.

The Effects of Audit Quality Disclosure on Audit Effort and Investment Efficiency

Number of pages: 60 Posted: 15 Dec 2014 Last Revised: 06 Feb 2018
Qi Chen, Xu Jiang and Yun Zhang
Duke University - Fuqua School of Business, Duke University and George Washington University
Downloads 439 (63,926)

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auditing, disclosure, investment efficiency, financial reporting standard, auditing standard

3.

Tax Incidence and Tax Avoidance

Number of pages: 74 Posted: 15 Nov 2017 Last Revised: 28 Mar 2019
Scott Dyreng, Martin Jacob, Xu Jiang and Maximilian A. Müller
Duke University - Accounting, WHU - Otto Beisheim School of Management, Duke University and WHU - Otto Beisheim School of Management
Downloads 377 (76,801)

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Tax Avoidance, Tax Burden, Tax Incidence

4.

Principles of Asset Recognition when Future Benefits are Uncertain

Number of pages: 56 Posted: 20 Jun 2016 Last Revised: 29 May 2019
Xu Jiang, Chandra Kanodia and Gaoqing Zhang
Duke University, University of Minnesota - Carlson School of Management and University of Minnesota
Downloads 305 (97,347)

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Investment Measurements, Managerial Myopia, Real Effects

5.

Biases in Accounting and Non-Accounting Information: Substitutes or Complements?

Downloads 259 (115,845)

Biases in Accounting and Non-Accounting Information: Substitutes or Complements?

Number of pages: 50 Posted: 03 Sep 2016
Xu Jiang
Duke University
Downloads 259 (115,306)

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accounting bias, information system, complementary information

Biases in Accounting and Non-Accounting Information: Substitutes or Complements?

Journal of Accounting Research, Vol. 54, No. 5, 2016
Posted: 28 Apr 2017
Xu Jiang
Duke University

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accounting bias; information system; complementary information

6.

Reporting Choices in the Shadow of Bank Runs

Chicago Booth Research Paper No. 15-51
Number of pages: 51 Posted: 12 Dec 2015 Last Revised: 14 Jul 2017
Pingyang Gao and Xu Jiang
Booth School of Business, University of Chicago and Duke University
Downloads 210 (142,641)

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Disclosure, Discretion, Market Discipline, Bank Runs, Financial Regulation

7.

The Role of Asymmetric Disclosure When Price Efficiency Affects Real Efficiency

Number of pages: 46 Posted: 25 Apr 2018 Last Revised: 08 Aug 2018
Qi Chen, Zeqiong Huang, Xu Jiang, Gaoqing Zhang and Yun Zhang
Duke University - Fuqua School of Business, Yale School of Management, Duke University, University of Minnesota and George Washington University
Downloads 176 (167,658)

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Timely loss recognition; Price informativeness; Feedback effect

8.

Earnings Management, Reporting Frequency and Agency Cost

Number of pages: 49 Posted: 19 Jun 2017 Last Revised: 30 Aug 2018
Xu Jiang
Duke University
Downloads 165 (177,407)

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Earnings Management, Reporting Frequency, Optimal Contracting, Agency Cost

9.

Optimal Disclosure Rule and Efficient Liquidation

Number of pages: 32 Posted: 24 Oct 2016 Last Revised: 04 Jun 2017
Xu Jiang and Ming Yang
Duke University and Duke University - Finance
Downloads 95 (269,635)

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disclosure, agency problem, private benefit, security design, accounting conservatism

10.

The Impact of Financial Histories on Individuals and Societies: A Replication and Extension of Berg Et. Al.

Research in Experimental Economics – Volume on Replication (2015) 95 – 135
Posted: 07 Dec 2016
Xu Jiang, Radhika Lunawat and Brian P. Shapiro
Duke University, University of California, Irvine - Accounting Area and University of St. Thomas - Department of Accounting

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