Ivy Zhang

University of California, Riverside

Associate Professor

900 University Ave

Riverside, CA 92521

United States

SCHOLARLY PAPERS

23

DOWNLOADS
Rank 4,341

SSRN RANKINGS

Top 4,341

in Total Papers Downloads

16,839

SSRN CITATIONS
Rank 4,908

SSRN RANKINGS

Top 4,908

in Total Papers Citations

308

CROSSREF CITATIONS

64

Scholarly Papers (23)

1.

Causes and Consequences of Goodwill Impairment Losses

AAA 2005 FARS Meeting Paper
Number of pages: 54 Posted: 15 Sep 2004 Last Revised: 13 Feb 2011
University of Minnesota - Twin Cities - Department of Accounting, University of Minnesota - Twin Cities - Carlson School of Management, University of Texas at Arlington and University of California, Riverside
Downloads 3,324 (6,889)
Citation 41

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SFAS 142, write-offs, acquisition, overpayment

2.

Accounting Discretion and Purchase Price Allocation After Acquisitions

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper, HKUST Business School Research Paper No. 07-04
Number of pages: 58 Posted: 15 Sep 2006
Ivy Zhang and Yong Zhang
University of California, Riverside and Hong Kong Polytechnic University
Downloads 1,967 (15,727)
Citation 21

Abstract:

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SFAS 142, Goodwill, intangible valuation, accounting discretion, fair value accounting

3.

Economic Consequences of the Sarbanes-Oxley Act of 2002

Number of pages: 61 Posted: 08 Feb 2007
Ivy Zhang
University of California, Riverside
Downloads 1,718 (19,493)
Citation 94

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Securities legislation, Sarbanes-Oxley Act, Corporate governance, Internal control, Nonaudit services

4.

CEO Power, Internal Control Quality, and Audit Committee Effectiveness in Substance vs. in Form

Contemporary Accounting Research, Vol. 33, Issue 3, pp.1199-1237, 2016
Number of pages: 71 Posted: 09 May 2012 Last Revised: 11 Dec 2018
Virginia Tech - Pamplin College of Business, University of Tennessee, University of California, Riverside and State University of New York at Binghamton - School of Management
Downloads 1,195 (33,579)
Citation 22

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CEO power, audit committee, financial expertise, internal control

5.

The Voluntary Adoption of Internationally Recognized Accounting Standards and Firm Internal Performance Evaluation

The Accounting Review, Forthcoming
Number of pages: 44 Posted: 23 Jan 2008 Last Revised: 26 Feb 2009
Joanna S. Wu and Ivy Zhang
University of Rochester - Simon Business School and University of California, Riverside
Downloads 1,170 (34,526)
Citation 13

Abstract:

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international accounting standards, performance evaluation, CEO turnover, layoffs

6.

Accounting Integration and Comparability: Evidence from Relative Performance Evaluation Around IFRS Adoption

Simon School Working Paper No. FR 10-25
Number of pages: 47 Posted: 30 Jul 2010
Joanna S. Wu and Ivy Zhang
University of Rochester - Simon Business School and University of California, Riverside
Downloads 1,075 (38,980)
Citation 24

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7.

CEO Compensation and Fair Value Accounting: Evidence from Purchase Price Allocation

Journal of Accounting Research, Forthcoming
Number of pages: 54 Posted: 06 May 2010 Last Revised: 10 Jun 2014
Ron Shalev, Ivy Zhang and Yong Zhang
University of Toronto - Rotman School of Management, University of California, Riverside and Hong Kong Polytechnic University
Downloads 1,065 (39,527)
Citation 34

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CEO Compensation, Performance Measures, Fair Value Accounting

8.

Fair Value Accounting: Consequences of Booking Market-Driven Goodwill Impairment

Number of pages: 63 Posted: 06 Apr 2014 Last Revised: 05 Apr 2019
Wen Chen, Pervin K. Shroff and Ivy Zhang
City University of Hong Kong (CityU), University of Minnesota - Twin Cities - Carlson School of Management and University of California, Riverside
Downloads 1,054 (40,088)
Citation 8

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Fair value accounting; Goodwill impairment; Piotroski FScore; Abnormal returns; Share repurchases

9.

The Adoption of Internationally Recognized Accounting Standards: Implications for the Credit Markets

Simon School Working Paper No. FR 09-12
Number of pages: 49 Posted: 25 Jun 2009 Last Revised: 22 Sep 2009
Joanna S. Wu and Ivy Zhang
University of Rochester - Simon Business School and University of California, Riverside
Downloads 595 (85,942)
Citation 16

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Internationally recognized accounting standards, IFRS, credit markets, credit relevance

10.

Commitment to Social Good and Insider Trading

Journal of Accounting & Economics (JAE), Vol. 57, Issue 2-3, pp.149-175, 2014
Number of pages: 58 Posted: 03 Sep 2012 Last Revised: 10 Dec 2018
Feng Gao, Ling Lei Lisic and Ivy Zhang
Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick, Virginia Tech - Pamplin College of Business and University of California, Riverside
Downloads 590 (86,865)
Citation 69

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corporate social responsibility, insider trading

11.

Outside Opportunities, Managerial Risk Preferences, and CEO Compensation

The Accounting Review, forthcoming. https://doi.org/10.2308/TAR-2018-0614
Number of pages: 55 Posted: 28 Nov 2017 Last Revised: 15 Jun 2021
Wen Chen, Sumi Jung, Xiaoxia Peng and Ivy Zhang
City University of Hong Kong (CityU), Yonsei University - School of Business, University of Utah - David Eccles School of Business and University of California, Riverside
Downloads 485 (110,680)
Citation 12

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External labor market, Inevitable disclosure doctrine, CEO compensation, Risk-taking incentives

12.

Voluntary IAS and U.S. Gaap Adoption by Continental European Firms: The Role of Labor Relations

Simon School Working Paper No. FR 06-09
Number of pages: 49 Posted: 02 Jan 2007
Joanna S. Wu and Ivy Zhang
University of Rochester - Simon Business School and University of California, Riverside
Downloads 474 (113,716)
Citation 1

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labor relations, international accounting standards, U.S. GAAP

13.

Corporate Social Performance and Managerial Labor Market

Number of pages: 47 Posted: 21 Jan 2020 Last Revised: 29 Jun 2021
Xin Dai, Feng Gao, Ling Lei Lisic and Ivy Zhang
Drexel University, Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick, Virginia Tech - Pamplin College of Business and University of California, Riverside
Downloads 432 (126,953)

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Managerial labor market, Corporate social responsibility (CSR), Environmental, social, and governance (ESG), CEO turnover

14.

Insider Trading Restrictions and Insiders’ Supply of Information: Evidence from Earnings Smoothing

Contemporary Accounting Research, Vol. 35, No. 2, 2018
Number of pages: 55 Posted: 25 Dec 2011 Last Revised: 16 Oct 2020
Ivy Zhang and Yong Zhang
University of California, Riverside and Hong Kong Polytechnic University
Downloads 410 (134,752)
Citation 7

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Insider Trading, Informational Efficiency, Reporting Quality, Legal Infrastructure

15.

Mandatory IFRS Adoption and the Role of Accounting Earnings in CEO Turnover

Contemporary Accounting Research, Forthcoming
Number of pages: 55 Posted: 15 Jul 2016 Last Revised: 12 Dec 2017
Joanna S. Wu and Ivy Zhang
University of Rochester - Simon Business School and University of California, Riverside
Downloads 277 (205,675)
Citation 7

Abstract:

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IFRS, CEO turnover, turnover-performance sensitivity, enforcement

16.

Is Conservatism Demanded by Performance Measurement in Compensation Contracts? Evidence from Earnings Measures Used in Bonus Formulas

Review of Accounting Studies, forthcoming
Number of pages: 59 Posted: 30 Nov 2017 Last Revised: 22 Sep 2022
Ke Na, Ivy Zhang and Yong Zhang
Cheung Kong Graduate School of Business, University of California, Riverside and Hong Kong Polytechnic University
Downloads 270 (211,100)
Citation 1

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Compensation Contracting; Performance Measurement; Conditional Conservatism; Standard Setting

17.

Big 4 Auditors, Litigation Risk, and Disclosure Tone

Number of pages: 46 Posted: 14 Jul 2017 Last Revised: 05 May 2020
University of Missouri-Columbia, Virginia Tech - Pamplin College of Business, University of Nebraska-Lincoln and University of California, Riverside
Downloads 222 (255,555)

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Big 4 audit, Tone, Disclosure, Footnotes, Litigation risk

18.

The Impact of SOX on the Dual-Class Voting Premium

Journal of Law and Economics, Forthcoming
Number of pages: 51 Posted: 19 Nov 2018 Last Revised: 01 Nov 2023
Feng Gao and Ivy Zhang
Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick and University of California, Riverside
Downloads 156 (349,884)

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Private Benefits of Control, Voting Premium, Corporate Governance, Sarbanes-Oxley Act (SOX)

19.

Usefulness of earnings announcements and other news: Evidence from the impact of peer information on IPO offer price revision

Number of pages: 67 Posted: 08 Jun 2021 Last Revised: 28 Mar 2023
Xiaoxu Ling, Ivy Zhang and Yong Zhang
Hong Kong Polytechnic University - School of Accounting and Finance, University of California, Riverside and Hong Kong Polytechnic University
Downloads 154 (355,637)

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20.

Enemy at the Gates: IPOs and Peer Firms’ Voluntary Disclosure

Number of pages: 54 Posted: 10 Apr 2023
Xiaoxu Ling, Ivy Zhang and Yong Zhang
Hong Kong Polytechnic University - School of Accounting and Finance, University of California, Riverside and Hong Kong Polytechnic University
Downloads 149 (363,225)

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Initial public offerings, Voluntary disclosure, Competition, Information environment

21.

Insider Trading Restrictions and Insiders’ Supply of Information: Evidence from Earnings Smoothing (Online Appendix)

Contemporary Accounting Research, Vol. 35, No. 2, 2018
Number of pages: 9 Posted: 24 Nov 2020
Ivy Zhang and Yong Zhang
University of California, Riverside and Hong Kong Polytechnic University
Downloads 36 (813,202)

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22.

Do Employees’ Social Media Ratings of the CEO Inform the Director Labor Market?

Number of pages: 51 Posted: 22 May 2024
Kevin K. Li, Ivy Zhang and Yong Zhang
Santa Clara University, University of California, Riverside and Hong Kong Polytechnic University
Downloads 21 (966,747)

Abstract:

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Director Labor Market; Social Media; Employee-supplied CEO Ratings

23.

Corporate Social Performance and the Managerial Labor Market

Review of Accounting Studies 28 (1): 307-339.
Posted: 13 Sep 2021 Last Revised: 31 May 2023
Xin Dai, Feng Gao, Ling Lei Lisic and Ivy Zhang
Drexel University, Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick, Virginia Tech - Pamplin College of Business and University of California, Riverside

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Managerial labor market, Corporate social responsibility (CSR), Environmental, social, and governance (ESG), CEO turnover