Jiang Cheng

Lingnan University

8 Castle Peak Road

Lingnan University

Hong Kong, New Territories

China

SCHOLARLY PAPERS

3

DOWNLOADS

178

SSRN CITATIONS

0

CROSSREF CITATIONS

2

Scholarly Papers (3)

1.

Earnings Management Surrounding Forced CEO Turnover: Evidence from the U.S. Property-Casualty Insurance Industry

Fox School of Business Research Paper No. 18-052
Number of pages: 42 Posted: 21 Aug 2018 Last Revised: 23 Jan 2019
Jiang Cheng, J David Cummins and Tzuting Lin
Lingnan University, Temple University - Risk Management & Insurance & Actuarial Science and National Taiwan University - Department of Finance
Downloads 70 (355,305)

Abstract:

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CEO Turnover, Earnings Management, Reserve Error, Ownership Structure, Property-Casualty Insurance

2.

The Ownership Complaint Gap: Mutual vs. Stock Intermediaries

Number of pages: 46 Posted: 16 Feb 2019
Jiang Cheng, Wenlan Qian and David M. Reeb
Lingnan University, National University of Singapore - NUS Business School and National University of Singapore
Downloads 69 (358,010)
Citation 1

Abstract:

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Organizational Structure; Insurance; Regulation; Consumer Complaints; Financial Intermediary; Ownership; Consumer Financial Protection; Property-Casualty; Claim Delay; Claim Denial

3.

Private Firm Responses to Accounting for Income Tax Uncertainty: Evidence from Loss Accruals by U.S. Insurance Firms

Number of pages: 55 Posted: 06 Jun 2019 Last Revised: 02 Apr 2020
Jiang Cheng, Travis Chow, Tzuting Lin and Jeffrey Ng
Lingnan University, Singapore Management University - School of Accountancy, National Taiwan University - Department of Finance and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 39 (461,744)
Citation 1

Abstract:

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Loss Provisions, Corporate Taxation, Insurance Companies, SSAP 101