Yi Liang

University of Virginia - McIntire School of Commerce

P.O. Box 400173

Charlottesville, VA 22904-4173

United States

  • University of Virginia - McIntire School of Commerce

SCHOLARLY PAPERS

10

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4,661

SSRN CITATIONS
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Top 31,826

in Total Papers Citations

19

CROSSREF CITATIONS

9

Scholarly Papers (10)

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1.

Cost Management Research

Journal of Management Accounting Research, Forthcoming
Number of pages: 64 Posted: 10 Dec 2016 Last Revised: 26 Oct 2017
Rajiv D. Banker, Dmitri Byzalov, Shunlan Fang and Yi Liang
Temple University - Department of Accounting, Temple University - Fox School of Business and Management - Department of Accounting, Kent State University and University of Virginia - McIntire School of Commerce
Downloads 2,922 (7,106)
Citation 7

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managerial decisions; resource adjustment costs; asymmetric cost behavior; cost stickiness; optimistic and pessimistic expectations

2.

Technical Debt and Firm Performance

Management Science, Forthcoming, Fox School of Business Research Paper Forthcoming
Number of pages: 47 Posted: 07 Nov 2019
Rajiv D. Banker, Yi Liang and Narayan Ramasubbu
Temple University - Department of Accounting, University of Virginia - McIntire School of Commerce and University of Pittsburgh - Katz Graduate School of Business
Downloads 379 (126,344)

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technical debt, business value of accounting information systems, firm performance, governance

3.

Bank Competition and Borrower Conservatism

The Accounting Review, forthcoming
Number of pages: 67 Posted: 12 Dec 2019 Last Revised: 29 Jun 2022
Liya Hou, Yi Liang and Sudipta Basu
St. Cloud State University - Department of Accounting, University of Virginia - McIntire School of Commerce and Temple University - Department of Accounting
Downloads 354 (136,221)
Citation 1

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bank competition, threat of new entrants, Interstate Banking and Branching Efficiency Act (IBBEA), conditional conservatism, loan contracting, loan covenant

4.

Director-Liability-Reduction Laws and Conditional Conservatism

Downloads 307 (158,676)
Citation 16

Director-Liability-Reduction Laws and Conditional Conservatism

Journal of Accounting Research, Forthcoming
Number of pages: 54 Posted: 01 Aug 2016 Last Revised: 16 Mar 2019
Sudipta Basu and Yi Liang
Temple University - Department of Accounting and University of Virginia - McIntire School of Commerce
Downloads 307 (157,648)
Citation 3

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Litigation Risk, Corporate Governance, D&O Insurance, Non-Officer Directors, Board Monitoring

Director–Liability–Reduction Laws and Conditional Conservatism

Journal of Accounting Research, Vol. 57, No. 4, 2019, Fox School of Business Research Paper
Posted: 06 Oct 2019
Sudipta Basu and Yi Liang
Temple University - Department of Accounting and University of Virginia - McIntire School of Commerce

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litigation risk; corporate governance; D&O insurance; non-officer directors; board monitoring

5.

Securities-Based Crowdfunding by Startups: Does Auditor Attestation Matter?

Gong, J., J. Krishnan, Y. Liang. Securities-Based Crowdfunding by Startups: Does Auditor Attestation Matter? The Accounting Review. Forthcoming.
Number of pages: 54 Posted: 08 Jul 2020 Last Revised: 04 May 2021
Jing Gong, Jayanthi Krishnan and Yi Liang
University of Virginia - McIntire School of Commerce, Temple University - Department of Accounting and University of Virginia - McIntire School of Commerce
Downloads 252 (194,174)
Citation 2

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crowdfunding, JOBS Act, auditor reviews, voluntary auditor attestation

6.

Evaluating Market-Based Corporate Governance Reform: Evidence from a Structural Analysis of Mandatory Auditor Rotation

Number of pages: 90 Posted: 06 Nov 2015
Yi Liang
University of Virginia - McIntire School of Commerce
Downloads 188 (255,520)

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Accounting; Mandatory Auditor Rotation; Corporate Governance

7.

A Textual Measure of Porter’s Generic Strategies

AAA 2018 Management Accounting Section (MAS) Meeting
Number of pages: 47 Posted: 19 Aug 2017
Rajiv D. Banker, Yi Liang and Xinjie Ma
Temple University - Department of Accounting, University of Virginia - McIntire School of Commerce and Business School, National University of Singapore
Downloads 116

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strategic orientation, competitive advantage, text analysis, operating activities, firm performance

8.

The Impact of Conservatism and Supply Chain Finance on Bad Debt Expense

Number of pages: 58 Posted: 20 Jan 2023
Sudipta Basu, Thomas Canace, Mark Cecchini and Yi Liang
Temple University - Department of Accounting, Wake Forest University, University of South Carolina and University of Virginia - McIntire School of Commerce
Downloads 84 (467,730)

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9.

Generalist CEOs and Conditional Conservatism

Number of pages: 51 Posted: 25 Apr 2023
Karel Hrazdil, Yi Liang, Lufei Ruan and HakJoon Song
Simon Fraser University, University of Virginia - McIntire School of Commerce, San Francisco State University and California State University, Dominguez Hills
Downloads 33 (726,164)

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Generalist CEOs, Conditional conservatism, Risk-taking, Agency conflict, Corporate governance

10.

Software-Vendor Diversification: A Source of Organizational Rigidity in Adversity?

Journal of Management Information Systems, Forthcoming
Number of pages: 48 Posted: 16 Mar 2023 Last Revised: 18 Mar 2023
Jing Gong, Yi Liang and Narayan Ramasubbu
University of Virginia - McIntire School of Commerce, University of Virginia - McIntire School of Commerce and University of Pittsburgh - Katz Graduate School of Business
Downloads 26 (762,961)

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Software-vendor diversification, IT-related material weakness in internal control, digital infrastructures, software portfolio, crisis, firm performance