Janus Jian Zhang

Hong Kong Baptist University (HKBU) – Department of Accountancy and Law

Hong Kong

SCHOLARLY PAPERS

9

DOWNLOADS

937

SSRN CITATIONS

8

CROSSREF CITATIONS

0

Scholarly Papers (9)

1.

Policy Uncertainty and Loan Loss Provisions in the Banking Industry

Review of Accounting Studies, 25 (2), (2020), 726-777.
Number of pages: 71 Posted: 12 Oct 2017 Last Revised: 27 Sep 2021
Jeffrey Ng, Walid Saffar and Janus Jian Zhang
The University of Hong Kong - Faculty of Business and Economics, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Baptist University (HKBU) – Department of Accountancy and Law
Downloads 337 (132,166)
Citation 8

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Policy Uncertainty; Accrual Estimates; Banking; Loan Loss Provisions; Earnings Management

2.

Loan Loss Recognition Among Banks Competing with FinTech Firms: Evidence from Peer-to-Peer Lending

Number of pages: 68 Posted: 01 Jul 2020 Last Revised: 03 Jan 2022
Jeffrey Ng, Tjomme O. Rusticus and Janus Jian Zhang
The University of Hong Kong - Faculty of Business and Economics, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Baptist University (HKBU) – Department of Accountancy and Law
Downloads 204 (218,718)

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financial technology; peer-to-peer lending; overleveraging; signaling; loan loss provisions

3.

Does Supply Chain Visibility Enhance Trade Credit? Evidence through Operational Improvements

Number of pages: 47 Posted: 21 Aug 2021
Jeffrey Ng, Andy Yeung and Janus Jian Zhang
The University of Hong Kong - Faculty of Business and Economics, Hong Kong Polytechnic University - Department of Logistics and Maritime Studies and Hong Kong Baptist University (HKBU) – Department of Accountancy and Law
Downloads 151 (281,504)

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Supply chain visibility; Trade credit; Cost Efficiency; Operational Efficiency; Conflict minerals disclosure

4.

Regulatory Investigations of Audit Partners and Audit Quality Improvement

China Journal of Accounting Studies (Forthcoming)
Number of pages: 36 Posted: 05 Oct 2017
Rui Ge and Janus Jian Zhang
Shenzhen University & Audencia Business School and Hong Kong Baptist University (HKBU) – Department of Accountancy and Law
Downloads 94 (395,414)

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audit partners, audit quality, CSRC investigations, regulatory monitoring

5.

Offshore Trading Activities and Audit Fees: A Textual Approach

Managerial Auditing Journal, Forthcoming
Number of pages: 40 Posted: 17 Jan 2019 Last Revised: 30 Jun 2020
Janus Jian Zhang, Yun Ke, Shuo Li, Shuo Li and Yanan Zhang
Hong Kong Baptist University (HKBU) – Department of Accountancy and Law, University of Texas at El Paso - Department of Accounting & Information Systems, Western Washington University - Department of AccountingWestern Washington University and Central University of Finance and Economics (CUFE) - School of Accountancy
Downloads 73 (459,029)

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Audit Fees, Offshore Activities, Perceived Audit Risk, Audit Effort

6.

Fixing the Core, Earnings Management, and Sustainable Emergence from Financial Distress: Evidence from China’s Special Treatment System

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 66 Posted: 22 Jan 2019 Last Revised: 21 Sep 2021
Jiao Jing, Kenneth Leung, Jeffrey Ng and Janus Jian Zhang
Jinan University, Hong Kong Polytechnic University, The University of Hong Kong - Faculty of Business and Economics and Hong Kong Baptist University (HKBU) – Department of Accountancy and Law
Downloads 55 (528,472)

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financial distress; corporate governance; postbankruptcy; earnings management; reorganization

7.

Bank Monitoring of Borrowers and Borrowers’ Investment Efficiency: Evidence from the Switch to the Expected Credit Loss Model

Number of pages: 55 Posted: 27 Mar 2019 Last Revised: 01 Nov 2022
Hong Kong Polytechnic University, School of Accounting and Finance, The University of Hong Kong - Faculty of Business and Economics, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Baptist University (HKBU) – Department of Accountancy and Law
Downloads 16 (774,083)

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expected credit loss model; loan loss recognition timeliness; bank monitoring; investment efficiency

8.

Product Market Effects of Customer Referencing

European Accounting Review (Forthcoming)
Number of pages: 52 Posted: 21 Nov 2022
Essec Business School, The University of Hong Kong - Faculty of Business and Economics, Jinan University, The University of Hong Kong - Faculty of Business and Economics and Hong Kong Baptist University (HKBU) – Department of Accountancy and Law
Downloads 7 (865,200)

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customer referencing, product quality certification, product market performance, voluntary disclosure, supplier-customer relationship

9.

Competing creditor claims and loan recoverability: Evidence from anti-recharacterization laws

Posted: 27 Nov 2020 Last Revised: 17 Mar 2021
Yongtae Kim, Walid Saffar and Janus Jian Zhang
Santa Clara University - Leavey School of Business, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Baptist University (HKBU) – Department of Accountancy and Law

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Creditor rights; competing creditor claims; securitization; recharacterization; loan loss provisions; anti-recharacterization laws