Zhan Gao

Lancaster University

Lancaster LA1 4YX

United Kingdom

SCHOLARLY PAPERS

13

DOWNLOADS
Rank 44,943

SSRN RANKINGS

Top 44,943

in Total Papers Downloads

2,087

SSRN CITATIONS

5

CROSSREF CITATIONS

7

Scholarly Papers (13)

1.

Does Company Reputation Matter for Voluntary Disclosure Quality? Evidence from Management Earnings Forecasts

Number of pages: 52 Posted: 05 Apr 2012 Last Revised: 29 Jun 2023
The Chinese University of Hong Kong (CUHK) - School of Accountancy, Lancaster University, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Nebraska at Lincoln - School of Accountancy
Downloads 653 (77,045)
Citation 2

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company reputation, management earnings forecasts, voluntary disclosure

2.

Contractual Features of CEO Performance-Vested Equity Compensation

Journal of Contemporary Accounting and Economics, Forthcoming
Number of pages: 56 Posted: 27 Jul 2011 Last Revised: 13 Aug 2017
Zhan Gao, Yuhchang Hwang and Wan-Ting Wu
Lancaster University, Arizona State University (ASU) - School of Accountancy and University of Massachusetts Boston
Downloads 333 (170,689)
Citation 6

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executive compensation, contract design, performance metrics, relative performance evaluation, performance period

3.

Comparability of Street Earnings and Its Economic Consequences

Number of pages: 41 Posted: 12 Dec 2016 Last Revised: 07 Aug 2018
Zhan Gao and Jiancheng (Duncan) Liu
Lancaster University and University of Macau
Downloads 279 (205,402)

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Earnings comparability, Street earnings, Non-GAAP earnings

4.

Expected Earnings Growth, Stock Valuation and Investor Sentiment

Number of pages: 57 Posted: 16 Sep 2011 Last Revised: 20 May 2012
Zhan Gao
Lancaster University
Downloads 247 (231,956)
Citation 1

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stock valuation, earnings growth, mispricing, investor sentiment

5.

Transparency and Attention-driven Retail Investments: Evidence from Robinhood Investors

Number of pages: 51 Posted: 19 Jul 2022 Last Revised: 10 Aug 2023
Lancaster University, affiliation not provided to SSRN, University of Tennessee, Knoxville - College of Business Administration and University of Tennessee, Haslam College of Business, Accounting and Information Management
Downloads 245 (233,808)

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transparency; attention-driven investments; investor attention; Robinhood; information environment; retail investors

6.

Assessing the Relation Between Taxes and Stock Returns: The Critical Role of Choosing the Tax Variable

Number of pages: 50 Posted: 16 Aug 2018
Zhan Gao, Dan Givoly and Rick Laux
Lancaster University, Pennsylvania State University, Smeal College of Business and Oklahoma State University - Stillwater - Spears School of Business
Downloads 198 (285,723)
Citation 1

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Income Tax Expense, Book-Tax Differences, Stock Returns

7.

Value-at-Risk Disclosure, Cost of Equity Capital, and Investor Reaction

Number of pages: 37 Posted: 13 Sep 2007
Hanmei Chen and Zhan Gao
Arizona State University and Lancaster University
Downloads 96 (506,563)

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Value-at-risk, Market risk disclosure, cost of equity capital, information asymmetry

8.

Dividend Policy Irrelevancy and the Construct of Earnings

Journal of Business Finance & Accounting, 40(5-6), 673-694, 2013
Number of pages: 33 Posted: 17 Feb 2023 Last Revised: 22 Feb 2023
Lancaster University, Hong Kong Polytechnic University - School of Accounting and Finance and London School of Economics
Downloads 36 (817,894)

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equity valuation, dividend policy, earnings, information dynamics

9.

Under Watchful Eyes: Analyst Site Visits and Firm Earnings Management

International Review of Financial Analysis, Vol. 83, 102269, 2022
Posted: 04 Dec 2020 Last Revised: 21 Jul 2022
Zhan Gao, Xiaofeng Quan and Xingmei Xu
Lancaster University, Soochow University and Renmin University of China

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sell-side analysts, site visits, earnings management, external monitoring

10.

Can a Hybrid Method Improve Equity Valuation? An Empirical Evaluation of the Ohlson and Johannesson (2016) Model

The Accounting Review (2019)
Posted: 28 Apr 2017 Last Revised: 20 Sep 2019
Lancaster University, University of Tennessee, Knoxville - College of Business Administration, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Massachusetts Boston

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equity valuation, discounted models, price multiple models, cost of equity

11.

Performance Periods in CEO Performance-Based Equity Awards: Theory and Evidence

The Accounting Review, Forthcoming
Posted: 09 Jun 2015 Last Revised: 11 Oct 2017
University of Pittsburgh - Katz Graduate School of Business, Lancaster University, Arizona State University (ASU) - School of Accountancy and University of Massachusetts Boston

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performance period; sorting; performance vesting; CEO compensation; CEO turnover; corporate governance

12.

The Informativeness of US Banks' Statements of Cash Flows

Journal of Accounting Literature (2019)
Posted: 24 Feb 2015 Last Revised: 07 Mar 2019
Zhan Gao, Weijia Li and John O'Hanlon
Lancaster University, Lancaster University Management School and Lancaster University Management School

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statement of cash flows; banks; value relevance; distress prediction

13.

Predicting Long-Term Earnings Growth from Multiple Information Sources

International Review of Financial Analysis, Vol. 32, No. 1, 2014
Posted: 28 Jan 2010 Last Revised: 14 Jun 2017
Zhan Gao and Wan-Ting Wu
Lancaster University and University of Massachusetts Boston

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Long-term growth, earnings growth prediction, analysts’ forecasts, equity valuation, valuation ratio