Jian Cao

Florida Atlantic University

777 Glades Rd.

Boca Raton, FL 33431

United States

SCHOLARLY PAPERS

8

DOWNLOADS

469

SSRN CITATIONS

13

CROSSREF CITATIONS

0

Scholarly Papers (8)

1.

Late for a Very Important Date: Financial Reporting and Audit Implications of Late 10-K Filings

Review of Accounting Studies, Forthcoming
Number of pages: 52 Posted: 17 Jan 2012 Last Revised: 07 Jun 2016
Jian Cao, Feng Chen and Julia L. Higgs
Florida Atlantic University, University of Toronto - Rotman School of Management and Florida Atlantic University - School of Accounting
Downloads 176 (256,450)
Citation 5

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Restatements, Office size, Late SEC filings, Financial reporting quality, Big 4 auditors, Accruals

2.

Information Environment, Dividend Changes, and Signaling: Evidence from ADR Firms

Contemporary Accounting Research, Forthcoming
Number of pages: 47 Posted: 19 Oct 2006 Last Revised: 22 Jan 2016
Federal Reserve Banks - Federal Reserve Bank of ClevelandUniversity of Akron, Florida Atlantic University and University of Toronto - Rotman School of Management
Downloads 138 (313,466)
Citation 3

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ADR Firms, Dividend Sgnaling, Earnings, Information Environment

3.

Inside the Board Room: Nationality, Cultural Diversity and Cross-Border Merger Outcomes

Number of pages: 61 Posted: 20 Jul 2017
Florida Atlantic University, Florida Atlantic University and Florida Atlantic University
Downloads 79 (457,024)
Citation 2

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foreign directors; cross-border mergers; cultural diversity; cultural distance; board diversity

4.

Political Scrutiny and Tax Law Compliance: Evidence from the American Jobs Creation Act of 2004

Journal of American Taxation Association 2014, Vol. 36, No. 2, 1-26
Number of pages: 45 Posted: 15 May 2014 Last Revised: 06 Feb 2015
Florida Atlantic University, Florida International University, New Mexico State University and Texas A&M University - Department of Accounting
Downloads 76 (467,304)
Citation 1

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American Jobs Creation Act; political costs; R&D investment; repatriations; share repurchases

5.

Managerial Ability, Forecasting Quality, and Open-Market Repurchase Program Completion

Review of Quantitative Finance and Accounting, Forthcoming
Posted: 07 Nov 2018
Florida Atlantic University, State University of West Georgia, University of Memphis - School of Accountancy and University of Memphis

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Managerial Ability, Management Earnings Forecasts, Open-Market Stock Repurchases

6.

Corporate Employment, Red Flags, and Audit Effort

Journal of Accounting and Public Policy, Forthcoming
Posted: 11 Jan 2018 Last Revised: 07 Dec 2019
Jian Cao, Xin Luo and Wenjun Zhang
Florida Atlantic University, Marquette University and Dalhousie University

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audit fee, audit delay, audit risk, restatement, fraud, labor input and employment

7.

The Effect of Capital Market Pressures on the Association between R&D Spending and CEO Option Compensation

Review of Quantitative Finance and Accounting, Vol. 34, No. 2, 2010
Posted: 25 Jul 2011
Jian Cao and Indrarini Laksmana
Florida Atlantic University and Kent State University - Department of Accounting

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R&D Expenditures, CEO Option Compensation, Earnings Benchmarks

8.

Does Information Uncertainty Affect Investors’ Responses to Analysts’ Forecast Revisions? An Investigation of Accounting Restatements

Journal of Accounting and Public Policy, Vol. 28, No. 4, pp. 328-348, July/August 2009
Posted: 29 Aug 2010
Ran Barniv and Jian Cao
Kent State University - Department of Accounting and Florida Atlantic University

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Restatement Announcements, Analyst Forecast Revisions, Analyst Forecast Revisions, Security Returns

Other Papers (4)

Total Downloads: 557
1.

Analyst Forecast Revision and Market Price Discovery Following Accounting Restatement

AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
Number of pages: 52 Posted: 10 Oct 2005
Ran Barniv and Jian Cao
Kent State University - Department of Accounting and Florida Atlantic University
Downloads 301

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Restatement announcements, analyst forecast revisions, investor information demand, security returns

2.

Analyst Quality, Optimistic Bias, and Reactions to Major News

Number of pages: 44 Posted: 17 Dec 2008 Last Revised: 07 Jun 2022
Jian Cao and Mark J. Kohlbeck
Florida Atlantic University and Florida Atlantic University - School of Accounting
Downloads 166 (254,462)

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Analysts, Recommendations, Optimistic Bias, Information Asymmetry

3.
Downloads 57

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recommendation optimism, research analyst rules, residual income valuation, stock returns

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Analyst, Recommendation optimism, Regulation AC, Fundamental value