Zhaoyang Gu

Chinese University of Hong Kong - School of Accountancy

Shatin, N.T.

Hong Kong

SCHOLARLY PAPERS

18

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13,654

CITATIONS
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SSRN RANKINGS

Top 2,702

in Total Papers Citations

207

Scholarly Papers (18)

1.

Measuring the Pervasiveness of Earnings Management from Quarterly Accrual Volatility

Tulane University A.B. Freeman School of Business Working Paper
Number of pages: 33 Posted: 04 Apr 2002
Chinese University of Hong Kong - School of Accountancy, Tulane University - A.B. Freeman School of Business and Claremont McKenna College - Robert Day School of Economics and Finance
Downloads 2,338 (5,370)
Citation 1

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earnings management, disclosure quality, information environment

Sustained Earnings and Revenue Growth, Earnings Quality, and Earnings Response Coefficients

Number of pages: 36 Posted: 12 May 2003
Al (Aloke) Ghosh, Zhaoyang Gu and Prem C. Jain
City University of New York (CUNY) - Baruch College, Chinese University of Hong Kong - School of Accountancy and Georgetown University - Department of Accounting and Business Law
Downloads 1,894 (7,522)
Citation 24

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earnings growth, revenue growth, earnings quality, earnings response coefficients

Sustained Earnings and Revenue Growth, Earnings Quality, and Earnings Response Coefficients

Review of Accounting Studies, Vol. 10, No. 1, March 2005
Posted: 02 Nov 2004
Al (Aloke) Ghosh, Zhaoyang Gu and Prem C. Jain
City University of New York (CUNY) - Baruch College, Chinese University of Hong Kong - School of Accountancy and Georgetown University - Department of Accounting and Business Law

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earnings growth, revenue growth, earnings quality, earnings response coefficients

3.
Downloads 1,476 ( 11,538)
Citation 86

Earnings Skewness and Analyst Forecast Bias

Simon Business School Working Paper No. FR 00-06
Number of pages: 43 Posted: 29 Jun 2000
Joanna S. Wu and Zhaoyang Gu
University of Rochester - Simon Business School and Chinese University of Hong Kong - School of Accountancy
Downloads 1,476 (11,313)
Citation 86

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Earnings Skewness and Analyst Forecast Bias

Journal of Accounting and Economics, Vol. 35, No. 1, pp. 5-29, April 2003
Posted: 22 Jan 2003
Joanna S. Wu and Zhaoyang Gu
University of Rochester - Simon Business School and Chinese University of Hong Kong - School of Accountancy

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earnings skewness, mean absolute forecast error, analyst forecast bias

4.

Accruals, Income Smoothing and Bond Ratings

Number of pages: 41 Posted: 11 Mar 2006
Zhaoyang Gu and Yinqing Zhao
Chinese University of Hong Kong - School of Accountancy and Carnegie Mellon University
Downloads 1,166 (16,702)
Citation 5

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income smoothing, accruals, cash flows, bond ratings

Across-Sample Incomparability of R2s and Additional Evidence on Value Relevance Changes Over Time

GSIA-CMU Working Paper No. 2001-9
Number of pages: 38 Posted: 31 May 2002
Zhaoyang Gu
Chinese University of Hong Kong - School of Accountancy
Downloads 939 (22,635)
Citation 22

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Econometric models, R2, residuals, pricing errors, value relevance

Across-Sample Incomparability of R2s and Additional Evidence on Value Relevance Changes Over Time

Journal of Business Finance & Accounting, Vol. 34, Nos. 7-8, pp. 1073-1098, September/October 2007
Number of pages: 26 Posted: 15 Oct 2007
Zhaoyang Gu
Chinese University of Hong Kong - School of Accountancy
Downloads 11 (585,088)
Citation 21
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econometric models, R2, residuals, pricing errors, value relevance

6.

What Determines the Variability of Accounting Accruals?

Number of pages: 36 Posted: 10 Mar 2003
Chinese University of Hong Kong - School of Accountancy, Tulane University - A.B. Freeman School of Business and Claremont McKenna College - Robert Day School of Economics and Finance
Downloads 820 (28,051)
Citation 5

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Variability of Accruals, Accounting Discretion, Earnings Management

7.

The Accrual Anomaly and Operating Cash Flows: Evidence from Accrual Components

Number of pages: 47 Posted: 21 Mar 2006 Last Revised: 22 Feb 2012
Zhaoyang Gu and Prem C. Jain
Chinese University of Hong Kong - School of Accountancy and Georgetown University - Department of Accounting and Business Law
Downloads 795 (29,259)

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accrual anomaly, operating cash flows, accrual components

8.

Monitors or Predators: The Influence of Institutional Investors on Sell-side Analysts

Accounting Review, Forthcoming
Number of pages: 51 Posted: 25 Apr 2010 Last Revised: 18 Jul 2012
Zhaoyang Gu, Zengquan Li and Yong George Yang
Chinese University of Hong Kong - School of Accountancy, Shanghai University of Finance and Economics - School of Accountancy and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration
Downloads 788 (29,621)

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Trading Commission Fees, Analyst Bias, Stock Recommendations, Institutional Investors

Analysts' Treatment of Nonrecurring Items in Street Earnings

Number of pages: 54 Posted: 30 Aug 2004
Zhaoyang Gu and Ting Chen
Chinese University of Hong Kong - School of Accountancy and CUNY Baruch College
Downloads 658 (37,292)
Citation 51

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Street earnings, nonrecurring items, financial analyst, earnings forecast, earnings persistence, valuation multiples

Analysts' Treatment of Nonrecurring Items in Street Earnings

Journal of Accounting & Economics, Vol. 38, Nos. 1-3, 2004
Posted: 24 Dec 2004
Ting Chen and Zhaoyang Gu
CUNY Baruch College and Chinese University of Hong Kong - School of Accountancy

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Street earnings, nonrecurring items, financial analyst, earnings forecast, earnings persistence, valuation multiples

10.

Friends in Need are Friends Indeed: An Analysis of Social Ties between Financial Analysts and Mutual Fund Managers

Number of pages: 58 Posted: 01 Nov 2016 Last Revised: 25 Jan 2018
Chinese University of Hong Kong - School of Accountancy, China Galaxy Securities, Shanghai University of Finance and Economics - School of Accountancy and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration
Downloads 574 (45,335)

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11.

In-Sync or Out-of-Sync? The Joint Information in Revenues and Expenses

Number of pages: 41 Posted: 22 Aug 2004 Last Revised: 16 Aug 2012
Zhaoyang Gu, Prem C. Jain and Sundaresh Ramnath
Chinese University of Hong Kong - School of Accountancy, Georgetown University - Department of Accounting and Business Law and University of Miami - Department of Accounting
Downloads 562 (46,606)
Citation 2

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Revenue surprises, expense surprises, earnings persistence, analyst forecasts, post-earnings-announcement-drift

12.

Causes or Consequences? Earnings Management Around Seasoned Equity Offerings

AFA 2009 San Francisco Meetings Paper
Number of pages: 48 Posted: 20 Mar 2008 Last Revised: 16 Mar 2010
Jie Chen, Zhaoyang Gu and Yi Tang
Carnegie Mellon University - David A. Tepper School of Business, Chinese University of Hong Kong - School of Accountancy and Fordham University - Gabelli School of Business
Downloads 539 (49,107)
Citation 1

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Seasoned equity offerings, earnings management, postissue performance, market efficiency

13.

The Superiority and Disciplining Role of Independent Analysts

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 48 Posted: 19 Jul 2007 Last Revised: 15 May 2008
Jian Xue and Zhaoyang Gu
Hong Kong University of Science & Technology - Accounting Department and Chinese University of Hong Kong - School of Accountancy
Downloads 343 (84,962)
Citation 11

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Financial analysts, analyst independence, forecast accuracy and bias, earnings response coefficients, Global Research Analyst Settlement

14.

Management Forecasts and the Cost of Equity

Number of pages: 44 Posted: 11 Sep 2009
Mei Feng, Chan Li and Zhaoyang Gu
University of Pittsburgh - Katz Graduate School of Business, University of Pittsburgh - Katz Graduate School of Business and Chinese University of Hong Kong - School of Accountancy
Downloads 334 (87,520)

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Management Forecasts, Management Forecast Accuracy, Management Forecast Specificity, Cost of Equity

15.

The Political Economy of Labor-Employment Decisions: Evidence from China

Management Science
Number of pages: 50 Posted: 31 May 2016 Last Revised: 11 Mar 2019
Zhaoyang Gu, Song Tang and Donghui Wu
Chinese University of Hong Kong - School of Accountancy, Shanghai University of Finance and Economics - School of Accountancy and The Chinese University of Hong Kong
Downloads 244 (122,418)

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SOEs; Political connection; Labor costs; Cost stickiness

16.

Adoption of Executive Ownership Guidelines: A New Look

Number of pages: 52 Posted: 30 Apr 2010 Last Revised: 19 Mar 2011
Ying Cao, Zhaoyang Gu and Yong George Yang
The Chinese University of Hong Kong (CUHK) - School of Accountancy, Chinese University of Hong Kong - School of Accountancy and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration
Downloads 173 (169,314)

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17.

Scale Factor, R2, and the Choice of Levels Versus Returns Models

Journal of Accounting, Auditing and Finance, Vol. 20, pp. 71-91, Winter 2005
Posted: 24 Dec 2004
Zhaoyang Gu
Chinese University of Hong Kong - School of Accountancy

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Econometric models, R2, scale effects, levels model, returns model

18.

Low Balling, Legal Liability and Auditor Independence

The Accounting Review, October 1998
Posted: 27 Jan 1999
Chi-Wen Jevons Lee and Zhaoyang Gu
Tulane University - A.B. Freeman School of Business and Chinese University of Hong Kong - School of Accountancy

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