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Zijian Cheng

Shandong University at Weihai

264209

China

  • Shandong University at Weihai

SCHOLARLY PAPERS

9

DOWNLOADS

653

TOTAL CITATIONS

3

Scholarly Papers (9)

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1.

Reverse Merger Audit Fee Premium: Evidence from China

Downloads 131 (554,631)
Citation 3

Reverse Merger Audit Fee Premium: Evidence from China

Number of pages: 44 Posted: 12 Mar 2023
Zijian Cheng, Zhangxin (Frank) Liu, Isabel Wang and Xingju Zhao
Shandong University at Weihai, The University of Western Australia - Department of Accounting and Finance, affiliation not provided to SSRN and Shanghai University of Finance and Economics
Downloads 68 (903,821)

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Reverse mergers, IPOs, Audit fee, Performance Commitment

Reverse Merger Audit Fee Premium: Evidence from China

Number of pages: 48 Posted: 29 Jun 2023
Zijian Cheng, Zhangxin (Frank) Liu, Isabel Wang and Xingju Zhao
Shandong University at Weihai, The University of Western Australia - Department of Accounting and Finance, affiliation not provided to SSRN and Shanghai University of Finance and Economics
Downloads 63 (947,975)
Citation 3

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Reverse mergers, IPOs, Audit fee, Performance Commitment

2.

Pressure from Parallels: The Role of Accounting Comparability in Shaping Corporate Innovation

Number of pages: 52 Posted: 07 May 2025
Tianze Li, Zijian Cheng and Zhangxin (Frank) Liu
Shandong University at Weihai, Shandong University at Weihai and The University of Western Australia - Department of Accounting and Finance
Downloads 98 (699,467)

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Accounting information comparability, R&D intensity, Information disclosure, Resource allocation decision

3.

Unveiling the Veil: Identifying Shell Firms Using Machine Learning Approaches

Number of pages: 141 Posted: 04 Nov 2024
Zijian Cheng, Tianze Li and Zhangxin (Frank) Liu
Shandong University at Weihai, Shandong University at Weihai and The University of Western Australia - Department of Accounting and Finance
Downloads 88 (759,537)

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Machine learning, Shell Firms, Reverse Mergers, IPO Control, Capital Market Regulation

4.

Reverse Takeovers and Environmental, Social, and Governance Performance: Empirical Evidence from China

Number of pages: 52 Posted: 23 Mar 2024
Zijian Cheng, He Gao, Zhangxin (Frank) Liu and SIRIMON TREEPONGKARUNA
Shandong University at Weihai, Shandong University at Weihai, The University of Western Australia - Department of Accounting and Finance and affiliation not provided to SSRN
Downloads 80 (803,225)

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Reverse takeover, IPO, ESG performance, Financing constraints, Performance commitment

5.

Cutting Corners, Cutting Dividends: Evidence from Reverse Mergers in China

Number of pages: 42 Posted: 04 Jun 2025
He Gao, Junwei Lu, Laifeng Yang, Zijian Cheng and Zhangxin (Frank) Liu
Shandong University, Shandong University, Shandong University, Shandong University at Weihai and The University of Western Australia - Department of Accounting and Finance
Downloads 62 (942,565)

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Reverse mergers, IPO, Dividend policy, Managerial opportunism, Financing constraints, Investor protection.

6.

Unveiling the Veil: Predicting Potential Shell Firms Using Machine Learning Approach

Number of pages: 37 Posted: 04 Sep 2024
Zijian Cheng, Tianze Li and Zhangxin (Frank) Liu
Shandong University at Weihai, Shandong University at Weihai and The University of Western Australia - Department of Accounting and Finance
Downloads 58 (980,173)

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Machine Learning, Shell Firms, Reverse Mergers, IPO Control

7.

ESG Rating and Management Earnings Forecasts: Evidence from China

Number of pages: 27 Posted: 28 Aug 2024
He Gao, Zijian Cheng and Zhangxin (Frank) Liu
Shandong University at Weihai, Shandong University at Weihai and The University of Western Australia - Department of Accounting and Finance
Downloads 56 (1,000,027)

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ESG ratings, management earnings forecasts, financial disclosure, corporate governance. audit fee, information asymmetry, business risks, cost of debt capital

8.

Contingent Payments in M&A and Green Innovation

Number of pages: 59 Posted: 07 Apr 2025
Tianze Li, Zijian Cheng, Zhangxin (Frank) Liu and Tairan (Kevin) Huang
Shandong University at Weihai, Shandong University at Weihai, The University of Western Australia - Department of Accounting and Finance and University of Wollongong
Downloads 50 (1,063,489)

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Green Innovation, Merger and Acquisition, Performance Commitment Agreement, Contingent Payment, Ethical Behavior, Management Myopia

9.

Pressure from Parallels: The Role of Accounting Comparability in Shaping Corporate Innovation

Number of pages: 51 Posted: 30 Apr 2025
Tianze Li, Zijian Cheng and Zhangxin (Frank) Liu
Shandong University at Weihai, Shandong University at Weihai and The University of Western Australia - Department of Accounting and Finance
Downloads 30 (1,318,317)

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Accounting information comparability, R&D intensity, Information disclosure, Resource allocation decision