Liu Yang

Wichita State University

United States

SCHOLARLY PAPERS

5

DOWNLOADS

224

SSRN CITATIONS

1

CROSSREF CITATIONS

0

Scholarly Papers (5)

1.

Information Transparency and Investment in Follow-on Innovation

Contemporary Accounting Research, Vol. 40, No. 2, 1176-1209
Number of pages: 65 Posted: 28 Dec 2022 Last Revised: 02 Oct 2023
Texas Christian University, Santa Clara University - Leavey School of Business, University of Memphis and Wichita State University
Downloads 171 (329,526)
Citation 1

Abstract:

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Innovation, information transparency, corporate investment, information externality, patents, patent citations

2.

Would Improved Information Environment of a Less Regulated OTC Market Benefit Blue-chip Foreign Firms? Evidence from the OTCQX International Market

Journal of International Accounting Research, Forthcoming
Number of pages: 58 Posted: 24 Mar 2021 Last Revised: 26 Jun 2023
Martin Kim, Steve Lin and Liu Yang
Saint Joseph's University, University of Memphis and Wichita State University
Downloads 53 (709,928)

Abstract:

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OTC; OTCQX; Cross-listing; Foreign Private Issuers; Earnings Transparency; IFRS

3.

XBRL Tag Extensions and Tax Accrual Quality

Journal of Information Systems, Forthcoming https://doi.org/10.2308/ISYS-19-054
Posted: 14 Nov 2020 Last Revised: 16 Nov 2020
Louisiana State University, Baton Rouge - Department of Accounting, Wichita State University and Youngstown State University - Lariccia School of Accounting and Finance

Abstract:

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eXtensible Business Reporting Language (XBRL), Tax Accrual, Extensions, Financial Reporting of Income Taxes

4.

Initial Evidence on the Market Impact of the iXBRL Adoption

Accounting Horizons Forthcoming
Posted: 09 Jun 2020 Last Revised: 23 Nov 2021
Marquette University, DePaul University - Kellstadt Graduate School of Business, Wichita State University, University of Toledo - College of Business AdministrationUniversity of Kentucky, Gatton College of Business and Economics, Von Allmen School of Accountancy, Students and Youngstown State University - Lariccia School of Accounting and Finance

Abstract:

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Inline XBRL, Informational Efficiency, Price Discovery

5.

Corporate Innovation and Future Earnings: Does Early Patent Disclosure Matter?

Posted: 09 Apr 2019 Last Revised: 01 Aug 2019
James Plecnik, Liu Yang and Joseph Zhang
Loyola Marymount University - College of Business Administration, Wichita State University and University of Memphis

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Patent; Innovation; Disclosure; American Inventors Protection Act