Yi Liang

Temple University - Department of Accounting

Assistant Professor of Accounting

Philadelphia, PA 19122

United States

SCHOLARLY PAPERS

5

DOWNLOADS
Rank 23,129

SSRN RANKINGS

Top 23,129

in Total Papers Downloads

2,153

SSRN CITATIONS

2

CROSSREF CITATIONS

6

Scholarly Papers (5)

1.

Cost Management Research

Journal of Management Accounting Research, Forthcoming
Number of pages: 64 Posted: 10 Dec 2016 Last Revised: 26 Oct 2017
Temple University - Department of Accounting, Temple University - Fox School of Business and Management - Department of Accounting, Kent State University and Temple University - Department of Accounting
Downloads 1,639 (10,767)
Citation 4

Abstract:

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

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 Temple University - Department of Accounting
Downloads 252 (126,892)
Citation 4

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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 Temple University - Department of Accounting

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

3.

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
Temple University - Department of Accounting
Downloads 166 (188,210)

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Accounting; Mandatory Auditor Rotation; Corporate Governance

4.

Technical Debt and Firm Performance

Management Science, Forthcoming
Number of pages: 47 Posted: 07 Nov 2019
Temple University - Department of Accounting, Temple University - Department of Accounting and University of Pittsburgh - Katz Graduate School of Business
Downloads 54 (392,826)

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

5.

Bank Competition and Borrower Conservatism

Number of pages: 53 Posted: 12 Dec 2019
Liya Hou, Yi Liang and Sudipta Basu
St. Cloud State University - Department of Accounting, Temple University - Department of Accounting and Temple University - Department of Accounting
Downloads 42 (436,170)

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