Daniel Jiang

University of Waterloo - School of Accounting and Finance

200 University Avenue West

Waterloo, Ontario N2L 3G1 N2L 3G1

Canada

SCHOLARLY PAPERS

5

DOWNLOADS

1,681

TOTAL CITATIONS

4

Scholarly Papers (5)

1.

Do Hedge Funds Strategically Misreport Their Holdings? Evidence from 13F Restatements

Number of pages: 52 Posted: 20 Aug 2021 Last Revised: 26 May 2023
Sean Cao, Zhi Da, Daniel Jiang and Baozhong Yang
University of Maryland - Robert H. Smith School of Business, University of Notre Dame - Mendoza College of Business, University of Waterloo - School of Accounting and Finance and Georgia State University - J. Mack Robinson College of Business
Downloads 859 (58,520)

Abstract:

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Strategic Disclosure, Hedge Funds, Ownership Disclosure, 13F Holdings, Restatement, Fund Skill

2.

Lost in Standardization: Effects of Financial Statement Database Discrepancies on Inference

Journal of Accounting & Economics (JAE), Vol. 75, No. 1, 101573, 2023
Number of pages: 68 Posted: 12 Mar 2021 Last Revised: 06 Jan 2023
Kai Du, Steven J. Huddart and Daniel Jiang
Pennsylvania State University, Pennsylvania State University, University Park - Department of Accounting and University of Waterloo - School of Accounting and Finance
Downloads 483 (122,411)
Citation 3

Abstract:

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accrual accounting, real earnings management, accounting-based anomalies, disclosure quality, data aggregators, XBRL

Connections between the Market Pricing of Accruals Quality and Accounting-based Anomalies

Number of pages: 49 Posted: 13 Apr 2017 Last Revised: 22 Dec 2019
Kai Du and Daniel Jiang
Pennsylvania State University and University of Waterloo - School of Accounting and Finance
Downloads 158 (383,279)

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Accruals Quality, Accruals Anomaly, Market Pricing, Mispricing

Connections between the Market Pricing of Accruals Quality and Accounting-based Anomalies

Contemporary Accounting Research, Forthcoming
Posted: 23 Feb 2020
Kai Du and Daniel Jiang
Pennsylvania State University and University of Waterloo - School of Accounting and Finance

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Accruals quality, Accounting-based anomalies, Risk pricing, Mispricing

4.

The Use of Cash Flows Metrics in CEO Compensation and the Design of Loan Contracts

Number of pages: 78 Posted: 08 Jul 2021 Last Revised: 24 Jul 2024
Guojin Gong, Daniel Jiang and Biqin Xie
University of Connecticut, University of Waterloo - School of Accounting and Finance and Office of Financial Research, U.S. Department of the Treasury
Downloads 93 (571,275)
Citation 1

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Executive compensation, cash-flow-based performance evaluation, agency cost of debt, loan contract design, loan spread, cash-flow-based covenant

5.

Internet Appendix to 'Lost in Standardization: Effects of Financial Statement Database Discrepancies on Inference'

Number of pages: 39 Posted: 05 Jan 2023
Kai Du, Steven J. Huddart and Daniel Jiang
Pennsylvania State University, Pennsylvania State University, University Park - Department of Accounting and University of Waterloo - School of Accounting and Finance
Downloads 88 (590,956)

Abstract:

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accrual accounting, abnormal accruals, real earnings management, accounting-based anomalies, disclosure quality, data aggregators, XBRL