Pingyang Gao

Booth School of Business, University of Chicago

Associate Professor of Accounting

5807 S. Woodlawn Avenue

Chicago, IL 60637

United States

SCHOLARLY PAPERS

10

DOWNLOADS
Rank 5,490

SSRN RANKINGS

Top 5,490

in Total Papers Downloads

7,635

CITATIONS
Rank 12,124

SSRN RANKINGS

Top 12,124

in Total Papers Citations

62

Scholarly Papers (10)

1.

Disclosure Quality, Cost of Capital, and Investors' Welfare

Chicago GSB Research Paper No. 08-06 , Accounting Review, Forthcoming
Number of pages: 46 Posted: 07 Jul 2008 Last Revised: 10 Sep 2009
Pingyang Gao
Booth School of Business, University of Chicago
Downloads 2,291 (5,682)

Abstract:

Loading...

Cost of Capital, Disclosure, Welfare, Real Effect

2.

A Measurement Approach to Conservatism and Earnings Management

Journal of Accounting & Economics (JAE), Forthcoming, Chicago Booth Research Paper No. 11-35
Number of pages: 42 Posted: 28 Aug 2011 Last Revised: 24 Oct 2012
Pingyang Gao
Booth School of Business, University of Chicago
Downloads 1,965 (7,378)
Citation 4

Abstract:

Loading...

Conservatism, Accounting Measurement, Debt Covenant, Earnings Management, Accounting-motivated Transactions

3.

Mark-to-Market, Loan Retention, and Loan Origination

Chicago Booth Research Paper #10-06
Number of pages: 43 Posted: 18 Nov 2009 Last Revised: 26 Sep 2017
Alexander Bleck and Pingyang Gao
University of British Columbia - Sauder School of Business and Booth School of Business, University of Chicago
Downloads 926 (24,036)
Citation 5

Abstract:

Loading...

Mark-to-market accounting, historic cost accounting, loan quality, financial crisis

4.

Informational Feedback Effect, Adverse Selection, and the Optimal Disclosure Policy

Chicago Booth Research Paper No. 11-13
Number of pages: 32 Posted: 08 Mar 2011 Last Revised: 22 Mar 2018
Pingyang Gao and Pierre Jinghong Liang
Booth School of Business, University of Chicago and Tepper School of Business, Carnegie Mellon University
Downloads 691 (36,128)
Citation 7

Abstract:

Loading...

Disclosure, Securities Regulation, Adverse Selection, Informational Feedback Effect

5.

Accounting Manipulation, Peer Pressure, and Internal Control

27th Annual Conference on Financial Economics and Accounting Paper
Number of pages: 39 Posted: 25 Apr 2016 Last Revised: 30 May 2017
Pingyang Gao and Gaoqing Zhang
Booth School of Business, University of Chicago and University of Minnesota
Downloads 625 (41,294)
Citation 3

Abstract:

Loading...

accounting manipulation, peer pressure, internal control, SOX

Keynesian Beauty Contest, Accounting Disclosure, and Market Efficiency

Number of pages: 34 Posted: 01 Mar 2007
Pingyang Gao
Booth School of Business, University of Chicago
Downloads 607 (42,342)
Citation 2

Abstract:

Loading...

Short Horizons, Keynesian Beauty Contest, Rational Expectations, Price Efficiency, Disclosure, Social Welfare, Information

Keynesian Beauty Contest, Accounting Disclosure, and Market Efficiency

Journal of Accounting Research, Forthcoming
Posted: 07 Jan 2008
Pingyang Gao
Booth School of Business, University of Chicago

Abstract:

Loading...

Short Horizons, Keynesian Beauty Contest, Rational Expectations, Price Efficiency, Disclosure, Social Welfare, Information

7.

Reporting Choices in the Shadow of Bank Runs

Chicago Booth Research Paper No. 15-51
Number of pages: 51 Posted: 12 Dec 2015 Last Revised: 14 Jul 2017
Pingyang Gao and Xu Jiang
Booth School of Business, University of Chicago and Duke University
Downloads 210 (144,190)
Citation 3

Abstract:

Loading...

Disclosure, Discretion, Market Discipline, Bank Runs, Financial Regulation

8.

Economic Consequences of Idiosyncratic Information in Diversified Markets

Chicago Booth Research Paper No. 12-09
Number of pages: 36 Posted: 21 Feb 2012
Pingyang Gao and Robert E. Verrecchia
Booth School of Business, University of Chicago and University of Pennsylvania - Accounting Department
Downloads 188 (159,858)
Citation 2

Abstract:

Loading...

Cost of capital, moral hazard, systematic and idiosyncratic risk

9.

Optimal Thresholds in Accounting Recognition Standards

Chicago Booth Research Paper No. 15-50
Number of pages: 36 Posted: 12 Dec 2015
Pingyang Gao
Booth School of Business, University of Chicago
Downloads 132 (215,636)
Citation 3

Abstract:

Loading...

Thresholds, Evidence Management, Accounting Standard Setting, Statistical Inference

10.

Idiosyncratic Information, Moral Hazard and the Cost of Capital

Contemporary Accounting Research, Forthcoming
Posted: 31 May 2019
Pingyang Gao
Booth School of Business, University of Chicago

Abstract:

Loading...

cost of capital, accounting quality, agency, accounting-based bonus, restricted shares, systematic risk, idiosyncratic risk, investment