Chao Yan

Zhongnan University of Economics and Law - School of Accounting

182# Nanhu Avenue

East Lake High-tech Development Zone

Wuhan, Hubei 430073

China

SCHOLARLY PAPERS

11

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Scholarly Papers (11)

1.

COVID-19 Outbreak and Stock Prices: Evidence from China

Number of pages: 32 Posted: 13 Apr 2020 Last Revised: 20 Apr 2020
Chao Yan
Zhongnan University of Economics and Law - School of Accounting
Downloads 930 (32,687)
Citation 8

Abstract:

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Coronavirus; COVID-19; SARS; Stock prices; Return reversals

2.

Global Accounting Standards, Financial Statement Comparability, and the Cost of Capital

International Review of Economics & Finance, Forthcoming
Number of pages: 33 Posted: 13 Jan 2020 Last Revised: 01 Jul 2020
Yong Huang and Chao Yan
School of Accounting, Zhongnan University of Economics and Law and Zhongnan University of Economics and Law - School of Accounting
Downloads 142 (263,459)

Abstract:

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Accounting Standards; Comparability; Cost of Capital; Investment; Investor Welfare

3.

A Theoretical Framework for the Unintended Effects of Accounting Standards Reforms

Number of pages: 35 Posted: 05 May 2016
Xianzhi Zhang and Chao Yan
Donbei University of Finance and Economics and Zhongnan University of Economics and Law - School of Accounting
Downloads 134 (275,631)

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accounting standards reforms; Chinese accounting standards; IFRS; unintended effects; economic consequences; externality

4.

Medical Boards and CEOs: Evidence from COVID-19 in China

Number of pages: 66 Posted: 30 Aug 2021 Last Revised: 16 Sep 2021
Dunhong Jin, Fangzhou Lu and Chao Yan
The University of Hong Kong - Faculty of Business and Economics, The University of Hong Kong - Department of Finance and Zhongnan University of Economics and Law - School of Accounting
Downloads 99 (341,210)

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COVID-19; Medical expertise; CEOs; Board of directors; Executive human capital diversification

5.

Is Reverence for Life Reverence for Rule? Abortion Rate and Corporate Tax Avoidance in China

Number of pages: 53 Posted: 25 Oct 2021
Western Kentucky University - Department of Accounting and Finance, Zhongnan University of Economics and Law - School of Accounting, Southwestern University of Finance and Economics (SWUFE) and Zhongnan University of Economics and Law - School of Accounting
Downloads 70 (419,273)

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corporate tax avoidance; abortion rate; informal institutions; awe culture

6.

Do Firms Manipulate Earnings after Winning Public-Private Partnership Bids? Evidence from China

Emerging Markets Review, Forthcoming
Number of pages: 45 Posted: 07 May 2020 Last Revised: 27 Dec 2021
Zhejiang Gongshang University, Zhongnan University of Economics and Law - School of Accounting and Zhongnan University of Economics and Law
Downloads 66 (432,522)

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corporate investment; public-private partnership (PPP); earnings management; firm performance

7.

Do Media Connections Help? Evidence from IPO Pricing in China

Number of pages: 52 Posted: 18 Nov 2021 Last Revised: 15 Dec 2021
Zhongnan University of Economics and Law - School of Accounting, Zhongnan University of Economics and Law - School of Accounting, Southwestern University of Finance and Economics (SWUFE) and Western Kentucky University - Department of Accounting and Finance
Downloads 64 (439,369)

Abstract:

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G12, L82, Z13

8.

Constitutional Amendment and Stock Prices: Evidence from China

Asia-Pacific Journal of Accounting & Economics
Number of pages: 43 Posted: 22 Jun 2020 Last Revised: 11 Sep 2020
Chao Yan and Min Liu
Zhongnan University of Economics and Law - School of Accounting and Zhongnan University of Economics and Law
Downloads 42 (528,474)

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Constitutional amendment; Political uncertainty; Stock returns; State-owned enterprises; Event study

9.

Are Shadow Banking Activities Always Bad? Evidence from Nonfinancial Firms’ Private Equity Placements

Number of pages: 59 Posted: 28 Sep 2021
Yong Huang, Chao Yan and Kam C. Chan
School of Accounting, Zhongnan University of Economics and Law, Zhongnan University of Economics and Law - School of Accounting and Western Kentucky University - Department of Accounting and Finance
Downloads 33 (574,618)

Abstract:

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Financialization; Shadow banking; Private equity placements; Market reactions

10.

The Pre-IPO Dividend Puzzle: Evidence from China

Number of pages: 18 Posted: 02 Nov 2021
Chao Yan, Ruonan Cheng and Yong Huang
Zhongnan University of Economics and Law - School of Accounting, Zhongnan University of Economics and Law and School of Accounting, Zhongnan University of Economics and Law
Downloads 30 (591,648)

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Initial public offering; Dividend; Underpricing

11.

Awe Culture and Corporate Social Responsibility: Evidence from Abortion Rates in China

Number of pages: 43
Zhongnan University of Economics and Law - School of Accounting, Zhongnan University of Economics and Law - School of Accounting, Southwestern University of Finance and Economics (SWUFE) and Western Kentucky University - Department of Accounting and Finance
Downloads 7

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corporate social responsibility; awe culture; abortion rate; informal institutions