Jing Wang

Queen's University - Smith School of Business

SCHOLARLY PAPERS

5

DOWNLOADS

1,268

TOTAL CITATIONS

15

Scholarly Papers (5)

1.

CEO Partisan Bias and Management Earnings Forecast Bias

Review of Accounting Studies, Forthcoming
Number of pages: 58 Posted: 25 Oct 2021 Last Revised: 15 Apr 2024
Oklahoma State University - Stillwater - Spears School of Business, Queen's University - Smith School of Business and Vanderbilt University - Accounting
Downloads 419 (149,793)

Abstract:

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partisan bias, cognitive bias, political orientation, management earnings forecasts, voluntary disclosure

2.

Bowling Alone, Bowling Together: Is Social Capital Priced in Bank Loans?

Journal of Accounting, Auditing and Finance, 32(4), 449-479
Number of pages: 37 Posted: 23 Jun 2015 Last Revised: 17 Jan 2018
Agnes Cheng, Jing Wang, Ning Zhang and Sha Zhao
Hong Kong Polytechnic University, Queen's University - Smith School of Business, Queen's University, Smith School of Business and Oakland University - Department of Accounting and Finance
Downloads 289 (224,769)
Citation 10

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Social Capital, Cost of Bank Loans

3.

The Effect of the Current Expected Credit Loss Model on Conditional Conservatism of Banks and Its Spillover Effect on Borrower Conservatism

The Accounting Review, 99(6), 389-420
Number of pages: 52 Posted: 20 Jul 2024 Last Revised: 02 Nov 2024
Xinrong Qiang and Jing Wang
Xiamen University and Queen's University - Smith School of Business
Downloads 215 (303,030)
Citation 1

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Current Expected Credit Loss Model, accounting conservatism, bank regulation, debt governance. JEL Classifications: G21, M41, M48

4.

State Ownership and Earnings Management around Initial Public Offerings: Evidence from China

Journal of International Accounting Research, 14(2), 89-116
Number of pages: 41 Posted: 15 Jan 2012 Last Revised: 17 Jan 2018
Agnes Cheng, Jing Wang and Steven X. Wei
Hong Kong Polytechnic University, Queen's University - Smith School of Business and Hong Kong Polytechnic University - Faculty of Business
Downloads 197 (327,386)
Citation 2

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IPO, Earnings management, Ownership type

5.

The Effect of Retrospective Versus Modified Retrospective Application of Accounting Changes on Financial Statement Usefulness

Review of Accounting Studies, 29(4), 3946-3976
Number of pages: 96 Posted: 13 Feb 2023 Last Revised: 22 Nov 2024
Jing Wang and Michael Welker
Queen's University - Smith School of Business and Queen's University - Smith School of Business
Downloads 148 (420,611)
Citation 2

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accounting changes, SFAS 154, application methods, revenue recognition