Pierre Jinghong Liang

Tepper School of Business, Carnegie Mellon University

Professor of Accounting

5000 Forbes Avenue

Pittsburgh, PA 15213-3890

United States

http://www2.tepper.cmu.edu/andrew/liangj

SCHOLARLY PAPERS

17

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147

Scholarly Papers (17)

Some Thoughts on the Intellectual Foundations of Accounting

Number of pages: 25 Posted: 07 May 2002
University of Florida - Fisher School of Accounting, Yale University - School of Management, Ohio State University (OSU) - Department of Accounting & Management Information Systems, Carnegie Mellon University, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Tepper School of Business, Carnegie Mellon University
Downloads 1,754 (19,814)
Citation 3

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intellectual foundations, accounting

Some Thoughts on the Intellectual Foundations of Accounting

Posted: 26 May 2002
University of Florida - Fisher School of Accounting, Yale University - School of Management, Ohio State University (OSU) - Department of Accounting & Management Information Systems, Carnegie Mellon University, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Tepper School of Business, Carnegie Mellon University

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intellectual foundations, accounting

2.
Downloads 1,734 (20,535)
Citation 1

PEAD.txt: Post-Earnings-Announcement Drift Using Text

Number of pages: 67 Posted: 22 Apr 2021 Last Revised: 13 Jan 2022
Federal Reserve Banks - Federal Reserve Bank of Philadelphia, Tepper School of Business, Carnegie Mellon University, Carnegie Mellon University - David A. Tepper School of Business and University of South Carolina - Department of Finance
Downloads 1,734 (20,170)
Citation 1

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PEAD, Machine Learning, NLP, Text Analysis

3.

Informational Feedback Effect, Adverse Selection, and the Optimal Disclosure Policy

Chicago Booth Research Paper No. 11-13
Number of pages: 32 Posted: 08 Mar 2011 Last Revised: 22 Mar 2018
Pingyang Gao and Pierre Jinghong Liang
HKU Business School and Tepper School of Business, Carnegie Mellon University
Downloads 898 (53,486)
Citation 89

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Disclosure, Securities Regulation, Adverse Selection, Informational Feedback Effect

4.

Equilibrium Earnings Management, Incentive Contracts, and Accounting Standards

Number of pages: 38 Posted: 28 May 2004
Pierre Jinghong Liang
Tepper School of Business, Carnegie Mellon University
Downloads 821 (60,445)
Citation 5

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Earnings Management, Accounting Standards, and Agency Model

5.

Optimal Team Size and Monitoring in Organizations

Number of pages: 40 Posted: 01 Mar 2007
Pierre Jinghong Liang, Madhav V. Rajan and Korok Ray
Tepper School of Business, Carnegie Mellon University, Booth School of Business, University of Chicago and University of Chicago GSB
Downloads 673 (78,327)
Citation 12

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teams, incentives, contracts, monitoring

6.

Accounting Measurement Basis, Market Mispricing, and Firm Investment Efficiency

Number of pages: 45 Posted: 19 Jun 2005
Pierre Jinghong Liang and Xiaoyan Wen
Tepper School of Business, Carnegie Mellon University and Texas Christian University
Downloads 630 (85,132)

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Accounting Measurement Basis, Investment Efficiency, Input-based Measures, Output-based Measures

7.

Ceo/Cfo Certification and Emerging Needs to Separate Facts and Forecasts: Exploring 'Intertemporal Financial Statements' with Two Time-Phases

Number of pages: 16 Posted: 23 Jan 2003
Jonathan C. Glover, Yuji Ijiri, Carolyn B. Levine and Pierre Jinghong Liang
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Carnegie Mellon University, Carnegie Mellon University - David A. Tepper School of Business and Tepper School of Business, Carnegie Mellon University
Downloads 510 (111,047)
Citation 1

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8.
Downloads 449 (129,238)
Citation 26

Profit Sharing and Monitoring in Partnerships

Number of pages: 45 Posted: 10 Mar 2004
Steven J. Huddart and Pierre Jinghong Liang
Pennsylvania State University, University Park - Department of Accounting and Tepper School of Business, Carnegie Mellon University
Downloads 449 (127,804)
Citation 26

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Incentive contracting, monitoring, risk aversion, syndicates

Profit Sharing and Monitoring in Partnerships

Posted: 19 May 2005
Steven J. Huddart and Pierre Jinghong Liang
Pennsylvania State University, University Park - Department of Accounting and Tepper School of Business, Carnegie Mellon University

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Incentive contracting, monitoring, risk aversion, syndicates

9.

Did CECL Improve Banks' Loan Loss Provisions and Earnings Quality during the COVID-19 Pandemic?

Number of pages: 36 Posted: 17 Feb 2023
Pietro Bonaldi, Pierre Jinghong Liang and Lavender Yang
Carnegie Mellon University, Tepper School of Business, Carnegie Mellon University and Carnegie Mellon University
Downloads 366 (163,238)

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CECL, Expected Loss Model, Loan Loss Provisioning, Banking Regulation

10.

Usefulness Lost: Aggregating Information with Differing Levels of Verifiability

Number of pages: 29 Posted: 07 May 2005
Jonathan C. Glover, Yuji Ijiri, Carolyn B. Levine and Pierre Jinghong Liang
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Carnegie Mellon University, Carnegie Mellon University - David A. Tepper School of Business and Tepper School of Business, Carnegie Mellon University
Downloads 296 (205,041)
Citation 2

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Stewardship, Verifiability, Information Asymmetry

11.

Mitigating Supplier Default Risk: Information and the Demand for Trade Credit

Number of pages: 37 Posted: 03 Jul 2018
Pierre Jinghong Liang and Austin C. Sudbury
Tepper School of Business, Carnegie Mellon University and Carnegie Mellon University - Tepper School of Business
Downloads 234 (259,592)

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12.

Dynamic Voluntary Disclosure with Endogenous Proprietary Costs

Number of pages: 48 Posted: 11 Sep 2008
Jeremy Bertomeu and Pierre Jinghong Liang
Washington University in St. Louis - John M. Olin Business School and Tepper School of Business, Carnegie Mellon University
Downloads 223 (271,714)
Citation 1

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13.

The Real Effects of Mandatory CSR Disclosure on Emissions: Evidence from the Greenhouse Gas Reporting Program

NBER Working Paper No. w28984
Number of pages: 45 Posted: 05 Jul 2021 Last Revised: 16 Apr 2023
Lavender Yang, Nicholas Z. Muller and Pierre Jinghong Liang
Carnegie Mellon University, Carnegie Mellon University - David A. Tepper School of Business and Tepper School of Business, Carnegie Mellon University
Downloads 93 (555,215)
Citation 7

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14.

Innovation and Financial Disclosure

Number of pages: 65 Posted: 16 Apr 2024
Hui Chen, Pierre Jinghong Liang and Evgeny Petrov
University of Zurich, Tepper School of Business, Carnegie Mellon University and University of Zurich - Department of Business Administration
Downloads 84 (586,950)

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Innovation, bandit problem, exploration and exploitation, voluntary disclosure, real option, disclosure option

15.

The Economic Consequences of Expanding Accounting Recognition

Number of pages: 35 Posted: 19 Sep 2011 Last Revised: 28 Sep 2017
Wei Li, Pierre Jinghong Liang and Xiaoyan Wen
University of Washington-Bothell, Tepper School of Business, Carnegie Mellon University and Texas Christian University
Downloads 71 (649,795)

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accounting measurement regimes; measurement scope; measurement noise; risk premium

16.

Effects of Capital Requirements on Banks' Balance Sheets: Causal Evidence from Qualifying Trust-Preferred Securities

Posted: 19 Mar 2024
Pietro Bonaldi, Pierre Jinghong Liang and Lavender Yang
Carnegie Mellon University, Tepper School of Business, Carnegie Mellon University and Carnegie Mellon University

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capital requirements, trust-preferred securities, bank balance sheet

17.

Accounting Recognition, Moral Hazard, and Communication

Posted: 28 May 1999
Pierre Jinghong Liang
Tepper School of Business, Carnegie Mellon University

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