Jiang Cheng

Lingnan University

8 Castle Peak Road

Lingnan University

Hong Kong, New Territories

China

SCHOLARLY PAPERS

3

DOWNLOADS

285

SSRN CITATIONS

0

CROSSREF CITATIONS

2

Scholarly Papers (3)

1.

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, HKU Business School and National University of Singapore
Downloads 148 (250,493)
Citation 1

Abstract:

Loading...

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

2.

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 89 (359,008)

Abstract:

Loading...

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

3.

The Effect of Accounting for Income Tax Uncertainty on Tax-Deductible Loss Accruals for Private Insurers

Journal of Risk and Insurance
Number of pages: 60 Posted: 06 Jun 2019 Last Revised: 27 Sep 2021
Jiang Cheng, Travis Chow, Tzuting Lin and Jeffrey Ng
Lingnan University, The University of Hong Kong, National Taiwan University - Department of Finance and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 48 (493,442)
Citation 1

Abstract:

Loading...

loss reserve error, corporate taxation, insurance companies, SSAP 101