Xu Jiang

Duke University

100 Fuqua Drive

Durham, NC 27708-0204

United States

SCHOLARLY PAPERS

24

DOWNLOADS
Rank 10,835

SSRN RANKINGS

Top 10,835

in Total Papers Downloads

9,314

TOTAL CITATIONS
Rank 13,014

SSRN RANKINGS

Top 13,014

in Total Papers Citations

84

Scholarly Papers (24)

1.
Downloads 1,921 (18,867)
Citation 7

Tax Incidence and Tax Avoidance

Number of pages: 77 Posted: 15 Nov 2017 Last Revised: 05 Aug 2020
Duke University - Accounting, University of Navarra, IESE Business School, Duke University and University of Cologne
Downloads 1,410 (29,693)
Citation 7

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Tax Avoidance, Tax Burden, Tax Incidence

Tax Incidence and Tax Avoidance

TRR 266 Accounting for Transparency Working Paper Series No. 75
Number of pages: 72 Posted: 22 Feb 2022
Duke University - Accounting, University of Navarra, IESE Business School, Duke University and University of Cologne
Downloads 511 (118,100)

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Tax avoidance, tax burden, tax incidence

Tax Incidence and Tax Avoidance

Contemporary Accounting Research, Forthcoming
Posted: 08 Mar 2023
Duke University - Accounting, University of Navarra, IESE Business School, Duke University and University of Cologne

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tax avoidance, tax burden, tax incidence, labor supply elasticity, output mix, tax deductibility

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 1,011 (49,014)
Citation 4

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

3.

The Economic Consequences and Underlying Mechanisms Of Implementing Common Accounting Standards

Number of pages: 43 Posted: 26 Jan 2020 Last Revised: 04 Apr 2024
Rice University and Duke University
Downloads 764 (71,694)
Citation 7

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Revenue recognition, FASB, liquidity, comparability, ASC 606, ASU 2014-09

4.

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 625 (92,817)
Citation 4

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

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

Number of pages: 50 Posted: 03 Sep 2016
Xu Jiang
Duke University
Downloads 504 (120,067)
Citation 10

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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.

Principles of Asset Recognition when Future Benefits are Uncertain

Number of pages: 56 Posted: 20 Jun 2016 Last Revised: 29 May 2019
Duke University, University of Minnesota - Carlson School of Management and University of Minnesota - Twin Cities - Department of Accounting
Downloads 470 (132,293)

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Investment Measurements, Managerial Myopia, Real Effects

7.

The Value of Mandatory Certification: A Real Effects Perspective

Journal of Accounting Research, Forthcoming , Rotman School of Management Working Paper No. 4168096
Number of pages: 65 Posted: 27 Jul 2022
Xu Jiang, Baohua Xin and Yan Xiong
Duke University, University of Toronto - Rotman School of Management and The University of Hong Kong - School of Business
Downloads 370 (174,251)
Citation 8

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Certification, disclosure, real effects, disclosure regulation, audit regulation, ESG disclosure

8.

The Role of Asymmetric Disclosure When Price Efficiency Affects Real Efficiency

Number of pages: 46 Posted: 25 Apr 2018 Last Revised: 08 Aug 2018
Duke University - Fuqua School of Business, Yale School of Management, Duke University, University of Minnesota - Twin Cities - Department of Accounting and George Washington University
Downloads 366 (176,343)

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Timely loss recognition; Price informativeness; Feedback effect

9.

What Role do Boards Play in Companies with Visionary CEOs?

Journal of Accounting Research, Forthcoming
Number of pages: 40 Posted: 26 Jan 2022 Last Revised: 12 Oct 2023
Xu Jiang and Volker Laux
Duke University and University of Texas at Austin
Downloads 362 (178,470)
Citation 6

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Visionary CEOs, Corporate boards, Heterogeneous beliefs, Board advising and monitoring

10.

Manipulation, Panic Runs, and the Short Selling Ban

Number of pages: 57 Posted: 10 Mar 2020
Pingyang Gao, Xu Jiang and Jinzhi Lu
HKU Business School, Duke University and City University of Hong Kong (CityU) - Department of Accountancy
Downloads 360 (179,586)

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Feedback effect, coordination games, short selling regulation, manipulative short selling, real effects

11.

Economic Consequences of Managerial Compensation Contract Disclosure

Yan Xiong and Xu Jiang, Economic Consequences of Managerial Compensation Contract Disclosure, Journal of Accounting and Economics, October 2021
Number of pages: 52 Posted: 01 Mar 2022
Yan Xiong and Xu Jiang
The University of Hong Kong - School of Business and Duke University
Downloads 321 (204,063)
Citation 5

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Compensation contract disclosure, CD&A disclosure, managerial myopia, coordination failure, market competition

12.

Harmonized Accounting Standards and Investment Beauty Contests

HKUST Business School Research Paper No. 2020-011
Number of pages: 70 Posted: 08 Jan 2021 Last Revised: 24 Feb 2023
Xu Jiang, Chao Tang and Gaoqing Zhang
Duke University, Hong Kong University of Science & Technology (HKUST) - Department of Accounting and University of Minnesota - Twin Cities - Department of Accounting
Downloads 318 (205,433)

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Accounting Standards, Harmonization, Correlated Reporting Noises, Beauty Contest, Investment Externality, Information Spillover, Disclosure, IFRS Adoption

13.

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
HKU Business School and Duke University
Downloads 317 (206,115)
Citation 30

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

14.

Are Interim Performance Evaluations Optimal When the Evaluations Are Subject to Manipulation?

Number of pages: 68 Posted: 19 Jun 2017 Last Revised: 04 Feb 2021
Xu Jiang
Duke University
Downloads 257 (256,564)

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Interim Performance Evaluation, Performance Manipulation, Optimal Contracting, Moral Hazard

15.

Optimal Disclosure Rule, Private Benefits of Control and Efficient Liquidation

Number of pages: 51 Posted: 24 Oct 2016 Last Revised: 06 May 2021
Xu Jiang and Ming Yang
Duke University and UCL
Downloads 256 (257,604)
Citation 3

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

16.

The Asset Pricing and Real Implications of Relationship Intensity Disclosure

Number of pages: 68 Posted: 06 May 2022 Last Revised: 06 Feb 2025
Xu Jiang, Jordi Mondria and Liyan Yang
Duke University, University of Toronto - Department of Economics and University of Toronto - Rotman School of Management
Downloads 220 (298,865)

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firm relationships, asset prices, disclosure, matching quality, collaboration intensity

17.

Fair Value Accounting and Bank Liability Structure - Should we Adopt Mark-to-Funding Accounting?

Number of pages: 55 Posted: 29 Nov 2023 Last Revised: 21 Feb 2024
Xu Jiang and Lucas Mahieux
Duke University and Tilburg University - Tilburg University School of Economics and Management
Downloads 204 (321,151)

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fair value accounting, historical cost, liability structure, moral hazard, rollover risk, financial institutions, mark-to-funding accounting

18.

Does Timely Reporting of Insider Trading Erode Insiders’ Trading Profits?

HKU Jockey Club Enterprise Sustainability Global Research Institute - Archive
Number of pages: 52 Posted: 18 Feb 2024 Last Revised: 16 Dec 2024
Xu Jiang, Xiumin Martin and Benda Yin
Duke University, Washington University in Saint Louis - Olin School of Business and Duke University - Fuqua School of Business
Downloads 198 (330,121)

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Insider trading, Accelerated reporting, Security regulation.

19.

FDIC Loss-Share Contracts in Failed-Bank Auctions

Number of pages: 48 Posted: 25 Jul 2022
Xu Jiang and Matthew Kubic
Duke University and University of Texas at Austin
Downloads 162 (395,107)

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Fire sales; moral hazard; bank failure; auction; FDIC; loss-share; great recession;

20.

The Effect of Periodic Disclosure on Price Informativeness and Cost of Capital in a Keynesian Beauty Contest Setting

Number of pages: 69 Posted: 09 Jan 2025 Last Revised: 07 Feb 2025
Duke University, affiliation not provided to SSRN, affiliation not provided to SSRN and Central University of Finance and Economics (CUFE) - School of Finance
Downloads 132 (470,272)

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periodic disclosure, price informativeness, cost of capital, Keynesian beauty contest

21.

Public Communication between Rival Firms and Analysts

Number of pages: 83 Posted: 19 Dec 2024 Last Revised: 22 Mar 2025
Xu Jiang and Phillip C. Stocken
Duke University and Dartmouth College - Tuck School of Business
Downloads 101 (572,628)

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two-way communication, voluntary disclosure, equity analyst coverage, duopolistic competition

22.

Morale, Performance, and Disclosure

The Canadian Journal of Economics, vol. 56(1), 2023, pp. 5–23. Available from https://doi.org/10.1111/caje.12635 [undefined]
Number of pages: 26 Posted: 28 Apr 2023 Last Revised: 28 Dec 2024
Xu Jiang and Ying Xue
Duke University and Rowan University Rohrer College of Business
Downloads 47 (870,144)

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Morale, Performance, Disclosure, Information

23.

Penalizing Shirking in Discovering Unsuitability

Review of Law & Economics, vol. 20(2), 2024, pp. 267-288. Available from https://doi.org/10.1515/rle-2023-0004
Number of pages: 22 Posted: 14 Nov 2023 Last Revised: 17 Aug 2024
Ying Xue and Xu Jiang
Rowan University Rohrer College of Business and Duke University
Downloads 28 (1,058,502)

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penalty, bilateral hidden action, unsuitability, information

24.

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
Duke University, University of California, Irvine - Accounting Area and affiliation not provided to SSRN

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