Jason Zezhong Xiao

Cardiff Business School, Cardiff University

Professor

Aberconway building

Colum Drive

Cardiff, CF10 3EU

United Kingdom

SCHOLARLY PAPERS

25

DOWNLOADS
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4,086

CITATIONS
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SSRN RANKINGS

Top 10,127

in Total Papers Citations

78

Scholarly Papers (25)

1.

Dividends Policy and Ownership Structure in China

EFMA 2004 Basel Meetings Paper
Number of pages: 64 Posted: 06 May 2004
Gang Wei, Weiguo Zhang and Jason Zezhong Xiao
Cardiff University - Cardiff Business School, Tsinghua University and Cardiff Business School, Cardiff University
Downloads 1,545 (10,990)
Citation 5

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Dividends Payment Policy, Ownership Structure, Cash Dividend, Stock Dividend

2.

The Ex-Dividend Day Stock Price Behavior in the Chinese Stock Market

EFMA 2002 LONDON MEETINGS
Number of pages: 24 Posted: 15 Jun 2002
University of Surrey, National and Kapodistrian University of Athens - Faculty of Economics, Cardiff Business School, Cardiff University and Cardiff University - Cardiff Business School
Downloads 830 (28,120)
Citation 6

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Dividends; Ex-dividend day; Dividend puzzle

3.

The Effects of Government Quality on Corporate Cash Holdings

Journal of Corporate Finance, Forthcoming
Number of pages: 43 Posted: 10 Dec 2011 Last Revised: 19 Jun 2014
Deqiu Chen, Sifei Li, Jason Zezhong Xiao and Hong Zou
University of International Business and Economics (UIBE) - Business School, Beijing Foreign Studies University, Cardiff Business School, Cardiff University and The University of Hong Kong - Faculty of Business and Economics
Downloads 397 (73,004)
Citation 1

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Cash holding, Government quality, Institutions, Property rights, Twin agency problems, China

4.

An Overview and Assessment of Contemporary Management Accounting Research in China

AAA 2008 MAS Meeting Paper
Number of pages: 45 Posted: 31 Jul 2007 Last Revised: 20 Nov 2010
Rong-Ruey Duh, Jason Zezhong Xiao and Chee W. Chow
National Taiwan University - Department of Accounting, Cardiff Business School, Cardiff University and San Diego State University
Downloads 306 (98,077)

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management accounting research, China

5.

Exploring the Direct and Indirect Performance Effects of Information/Communication Technology and Management Accounting and Controls

Accounting and Business Research, Forthcoming
Number of pages: 45 Posted: 17 Nov 2010
Jason Zezhong Xiao, Rong-Ruey Duh and Chee W. Chow
Cardiff Business School, Cardiff University, National Taiwan University - Department of Accounting and San Diego State University
Downloads 236 (128,835)

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Chinese Firms, Information and Communication Technology, Management Accounting and Controls, Mediating Effects, Moderating Effects

6.

What's in a Name? The Valuation Effect of Directors' Sharing of Surnames

Number of pages: 57 Posted: 01 Apr 2017 Last Revised: 12 Jul 2018
Tan Youchao, Jason Zezhong Xiao, Cheng Zeng and Hong Zou
Southwestern University of Finance and Economics (SWUFE), Cardiff Business School, Cardiff University, University of Manchester and The University of Hong Kong - Faculty of Business and Economics
Downloads 166 (178,500)

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Surname, Social Tie, Board Diversity, Firm Value, Board Voting, Executive Compensation

7.

Discovery of Bias and Strategic Behavior in Crowdsourced Performance Assessment

Number of pages: 6 Posted: 06 May 2016 Last Revised: 12 Aug 2019
Yifei Huang, Matthew Shum, Xi Wu and Jason Zezhong Xiao
California Institute of Technology, California Institute of Technology, Central University of Finance and Economics (CUFE) and Cardiff Business School, Cardiff University
Downloads 121 (230,455)

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peer performance evaluation, strategic manipulation, personnel economics, sabotage, envy, field data

8.

Institutional Arrangements, Audit Storms and Auditor Independence in China

Abacus, 2016
Number of pages: 43 Posted: 01 Sep 2016
Jason Zezhong Xiao, Suchang Yang, Xinmin Zhang and Michael Firth
Cardiff Business School, Cardiff University, Lanzhou University, University of International Business and Economics (UIBE) - Business School and Lingnan University - Department of Finance and Insurance
Downloads 104 (256,803)

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Auditing, Audit Independence, Audit Storms, China, Government Audit, People’s Congress

9.

Political Connections and Tax-Induced Earnings Management: Evidence from China

European Journal of Finance, 2016, 22(4-6)
Number of pages: 38 Posted: 01 Sep 2016
Chen Li, Yaping Wang, Liansheng Wu and Jason Zezhong Xiao
Stan Ross Department of Accountancy, Zicklin School of Business, Baruch College, The City University of New York, Peking University - Guanghua School of Management, Peking University - Guanghua School of Management and Cardiff Business School, Cardiff University
Downloads 96 (270,823)
Citation 1

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China; earnings management; effective tax rate; political connections; tax policy

10.

IPOs, Institutional Complexity, and Management Accounting in Hybrid Organisations: A Field Study in a State-Owned Enterprise in China

Management Accounting Research, Forthcoming
Number of pages: 50 Posted: 27 Jul 2016
University of International Business and Economics - Business School, The University of Sydney Business School, University of International Business and Economics and Cardiff Business School, Cardiff University
Downloads 66 (338,201)

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IPOs, management accounting, Chinese state-owned enterprises, institutional logics

Is There an Expectations Gap in the Roles of Independent Directors? An Explorative Study of Listed Chinese Companies

British Journal of Management, 2011
Number of pages: 17 Posted: 08 Mar 2012
Pingli Li, Sepideh parsa, Guliang Tang and Jason Zezhong Xiao
Southampton Business School, University of Southampton, affiliation not provided to SSRN, University of International Business and Economics and Cardiff Business School, Cardiff University
Downloads 48 (400,202)

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12.

Internet Reporting: Current Trends and Trends by 2010

Accounting Forum, Vol. 27, pp. 132-165, June 2003
Number of pages: 34 Posted: 21 Sep 2003
Michael J. Jones and Jason Zezhong Xiao
Cardiff University - Cardiff Business School and Cardiff Business School, Cardiff University
Downloads 42 (414,699)
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13.

IPOs, Organisational Change, and Management Accounting Change in Listed Chinese State-Owned Enterprises

CIMA Research Executive Summary, Volume 9, Issue 5, 2014
Number of pages: 16 Posted: 03 Feb 2016
Zhiyuan Simon Tan, Narisa Tianjing Dai and Jason Zezhong Xiao
The University of Sydney Business School, University of International Business and Economics - Business School and Cardiff Business School, Cardiff University
Downloads 41 (418,470)

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IPO; management accounting change; Organisational change; Chinese State-owned enterprises

14.

The Development of Accounting Regulations for Foreign Invested Firms in China: The Role of Chinese Characteristics

Accounting, Organizations and Society, Vol. 44, No. 4, 2015
Number of pages: 55 Posted: 01 Sep 2016
Mahmoud Ezzamel and Jason Zezhong Xiao
Cardiff Business School - Accounting and Finance Section and Cardiff Business School, Cardiff University
Downloads 24 (496,437)

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15.

Political Influence and Coexistence of a Uniform Accounting System and Accounting Standards: Recent Developments in China

Abacus, Vol. 40, No. 2, pp. 193-218, June 2004
Number of pages: 26 Posted: 16 Jun 2004
Jason Zezhong Xiao, Pauline Weetman and Manli Sun
Cardiff Business School, Cardiff University, University of Strathclyde - Department of Accounting and Finance and Renmin University of China
Downloads 24 (496,437)
Citation 1
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16.

A Grounded Theory Exposition of the Role of the Supervisory Board in China

British Journal of Management, Vol. 15, No. 1, pp. 39-55, March 2004
Number of pages: 17 Posted: 01 May 2004
Jason Zezhong Xiao, Jay Dahya and Z. Jun Lin
Cardiff Business School, Cardiff University, Zicklin School of Business, Baruch College - The City University of New York and Hong Kong Baptist University (HKBU) - Department of Accountancy & Law
Downloads 21 (513,571)
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17.

The Usefulness of the Supervisory Board Report in China

Corporate Governance: An International Review, Vol. 11, pp. 308-321, October 2003
Number of pages: 14 Posted: 19 Oct 2003
Jay Dahya, Yusuf Karbhari, Jason Zezhong Xiao and Mei Yang
Zicklin School of Business, Baruch College - The City University of New York, Cardiff Business School, Cardiff Business School, Cardiff University and Beijing Technology and Business University
Downloads 17 (536,885)
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18.

The Role of Financial Institutions in the Corporate Governance of Listed Chinese Companies

British Journal of Management, Vol. 20, Issue 4, pp. 562-580, December 2009
Number of pages: 19 Posted: 15 Dec 2009
Rongli Yuan, Jason Zezhong Xiao, Nikolaos Milonas and Joe Hong Zou
affiliation not provided to SSRN, Cardiff Business School, Cardiff University, National and Kapodistrian University of Athens - Faculty of Economics and City University of Hong Kong
Downloads 2 (636,577)
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19.

Institutional Arrangements and Government Audit Independence in China

Abacus, Vol. 52, Issue 3, pp. 532-567, 2016
Number of pages: 36 Posted: 09 Sep 2016
Jason Zezhong Xiao, Suchang Yang, Xinmin Zhang and Michael Firth
Cardiff Business School, Cardiff University, Lanzhou University, University of International Business and Economics (UIBE) - Business School and Lingnan University - Department of Finance and Insurance
Downloads 0 (667,153)
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Auditing, Audit independence, Audit storms, China, Government audit, People's Congress

20.

Political Ideology and Accounting Regulation in China

Accounting, Organizations and Society, Vol. 32, No. 7/8, 2007
Posted: 01 Sep 2016
Jason Zezhong Xiao, Mahmoud Ezzamel and Aixiang Pan
Cardiff Business School, Cardiff University, Cardiff Business School - Accounting and Finance Section and Independent

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21.

Patterns and Determinants of Internet-Based Corporate Disclosure in China

Journal of Accounting and Public Policy, Vol. 23, No. 3, 2004
Posted: 31 Aug 2016
Jason Zezhong Xiao, Chee W. Chow and He Yang
Cardiff Business School, Cardiff University, San Diego State University and Independent

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Capital markets, China, Innovation diffusion, Internet, Voluntary financial disclosures

22.

Accounting Conservatism for Obtaining New Long-Term Loans: Evidence from Chinese Private Firms

Posted: 10 Nov 2015 Last Revised: 26 Jan 2017
Mingzhu Wang, Jason Zezhong Xiao and Jigao Zhu
King'S College London, Cardiff Business School, Cardiff University and University of International Business and Economics

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Accounting Conservatism; Private Firms; Creditors; State-Owned Enterprise; Regional Marketization

23.

Exploring the Facilitators, Impediments, and Performance Effects of Management Accounting and Controls in Chinese Firms

Posted: 08 May 2007
Rong-Ruey Duh, Jason Zezhong Xiao and Chee W. Chow
National Taiwan University - Department of Accounting, Cardiff Business School, Cardiff University and San Diego State University

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Chinese firms, management accounting and controls, firm performance

24.

Immediate Trends in Internet Reporting

European Accounting Review, Vol. 11, No. 2, July 2002
Posted: 19 Sep 2002
Jason Zezhong Xiao, Michael J. Jones and Andy Lymer
Cardiff Business School, Cardiff University, Thompson Jones L.L.P. and University of Birmingham - Department of Accounting and Finance

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contingency perspective, financial reporting, information superhighway, Internet, World Wide Web

25.

The Impact of Information Technology on Corporate Financial Reporting: A Contingency Perspective

BRITISH ACCOUNTING REVIEW, Vol 28, No 1, March 1996
Posted: 27 Nov 1996
Jason Zezhong Xiao, John R. Dyson and Philip L. Powell
Cardiff Business School, Cardiff University, Napier University at Edinburgh and University of Warwick - Warwick Business School

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