Yijiang Zhao

American University - Kogod School of Business

Asociate Professor of Accounting

4400 Massachusetts Ave, NW

Washington, DC 20016

United States

  • American University - Kogod School of Business

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    • Tel: 202-885-1941
SCHOLARLY PAPERS

16

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2,162

TOTAL CITATIONS
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Top 11,752

in Total Papers Citations

105

Scholarly Papers (16)

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1.

Analyst coverage and corporate tax aggressiveness

Journal of Banking and Finance, Forthcoming
Number of pages: 54 Posted: 29 Mar 2014 Last Revised: 21 Sep 2016
Arthur C. Allen, Bill B. Francis, Qiang Wu and Yijiang Zhao
Univ. of Nebraska - Lincoln, Rensselaer Polytechnic Institute (RPI) - Lally School of Management, Hong Kong Polytechnic University - School of Accounting and Finance and American University - Kogod School of Business
Downloads 849 (62,606)
Citation 23

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Corporate tax aggressiveness; analyst coverage; investor recognition; information asymmetry; market pressure; natural experiment

2.

Takeover Protection and Managerial Myopia: Evidence from Real Earnings Management

Journal of Accounting and Public Policy, Volume 1, Issue 1, January-February 2012
Number of pages: 52 Posted: 05 May 2012 Last Revised: 09 Aug 2012
Yijiang Zhao, Kung Chen, Yinqi Zhang and Michael Davis
American University - Kogod School of Business, University of Nebraska at Lincoln - College of Business Administration, American University and University of Alaska Fairbanks - School of Management (SOM)
Downloads 269 (246,366)
Citation 17

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takeover protection, real earnings management, managerial myopia

3.

Strategic Reaction and Tax Avoidance: Evidence from the Effect of Large IPOs on Peers

British Accounting Review, Forthcoming
Number of pages: 57 Posted: 03 Sep 2020 Last Revised: 24 Jan 2023
Huimin (Amy) Chen, Bill Francis, Qiang Wu and Yijiang Zhao
University of Massachusetts Lowell - The Robert J. Manning School of Business, Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Hong Kong Polytechnic University - School of Accounting and Finance and American University - Kogod School of Business
Downloads 218 (303,191)

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4.

Staggered Boards, Corporate Opacity and Firm Value

Journal of Banking and Finance, Vol. 37, No. 2, 2013
Number of pages: 57 Posted: 10 Aug 2013 Last Revised: 20 Apr 2014
Augustine Duru, Dechun Wang and Yijiang Zhao
American University - Kogod School of Business, Texas A&M University and American University - Kogod School of Business
Downloads 184 (355,240)
Citation 3

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Staggered boards, Antitakeover provisions, Corporate opacity, Performance

5.

Antitakeover Legislation and Accounting Conservatism: New Evidence

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 51 Posted: 19 Sep 2016
Shijun Cheng, Augustine Duru and Yijiang Zhao
Shanghai Advanced Institute of Finance (SAIF), Shanghai Jiao Tong University, American University - Kogod School of Business and American University - Kogod School of Business
Downloads 176 (369,599)

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State Antitakeover Laws, Accounting Conservatism, Debtholder Demand, Agency Costs of Debt

6.

Threat of Exit by Non-blockholders and Income Smoothing: Evidence from Foreign Institutional Investors in Japan

Downloads 170 (381,166)
Citation 3

Threat of Exit by Non-blockholders and Income Smoothing: Evidence from Foreign Institutional Investors in Japan

Contemporary Accounting Research, Forthcoming
Number of pages: 49 Posted: 20 Dec 2021 Last Revised: 30 Oct 2023
Parthiban David, Augustine Duru, Gerald J. Lobo, Johan Maharjan and Yijiang Zhao
American University - Kogod School of Business, American University - Kogod School of Business, University of Houston - C.T. Bauer College of Business, Rensselaer Polytechnic Institute (RPI) and American University - Kogod School of Business
Downloads 170 (380,657)
Citation 3

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Non-blockholder exit threat, Foreign institutional investor, Income smoothing, Stock price informativeness, Stock market pressure, Stakeholder-based system

Threat of Exit by Non-blockholders and Income Smoothing: Evidence from Foreign Institutional Investors in Japan

Contemporary Accounting Research 39 (2): 1358-1388.
Posted: 10 Jan 2022 Last Revised: 25 Mar 2024
Parthiban David, Augustine Duru, Gerald J. Lobo, Johan Maharjan and Yijiang Zhao
American University - Kogod School of Business, American University - Kogod School of Business, University of Houston - C.T. Bauer College of Business, Rensselaer Polytechnic Institute (RPI) and American University - Kogod School of Business

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non-blockholder exit threat, foreign institutional investor, income smoothing, stock price informativeness, stock market pressure, stakeholder-based system

7.

Staggered Boards and Earnings Management

Zhao, Yijiang and Chen, Kung. 2008. Staggered Boards and Earnings Management. The Accounting Review 83 (5), 1347–1381
Number of pages: 54 Posted: 19 Feb 2008 Last Revised: 06 Jan 2022
Yijiang Zhao and Kung Chen
American University - Kogod School of Business and University of Nebraska at Lincoln - College of Business Administration
Downloads 113 (530,456)
Citation 45

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staggered boards, earnings management, takeover, quiet life view

8.

Financial Analysts' Career Concerns and the Cost of Private Debt

Journal of Corporate Finance, Vol. 67, 2021
Number of pages: 56 Posted: 03 Jun 2021
Bill Francis, Iftekhar Hasan, Liuling Liu, Qiang Wu and Yijiang Zhao
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University, Bowling Green State University - College of Business Administration, Hong Kong Polytechnic University - School of Accounting and Finance and American University - Kogod School of Business
Downloads 85 (643,062)
Citation 5

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Analysts’ career concerns, Cost of bank loans, Firm risk, Natural experiment

9.

Board interlock networks and informed short sales

Journal of Banking and Finance, Vol. 98, 2019
Number of pages: 47 Posted: 10 Jan 2022
Shijun Cheng, Robert Felix and Yijiang Zhao
Shanghai Advanced Institute of Finance (SAIF), Shanghai Jiao Tong University, Catholic University of America (CUA) - Busch School of Business and Economics and American University - Kogod School of Business
Downloads 59 (786,167)
Citation 5

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board interlock networks, centrality, director information leakage, short sales

10.

State Antitakeover Laws and Voluntary Disclosure

Zhao, Y., Allen, A., & Hasan, I. 2013. State Antitakeover Laws and Voluntary Disclosure. Journal of Financial and Quantitative Analysis 48(2), 637-668
Number of pages: 63 Posted: 16 Aug 2012 Last Revised: 06 Jan 2022
Yijiang Zhao, Arthur C. Allen and Iftekhar Hasan
American University - Kogod School of Business, Univ. of Nebraska - Lincoln and Fordham University
Downloads 26 (1,091,188)
Citation 4

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antitakeover laws, endogeneity, voluntary disclosure, stock liquidity, proprietary costs

11.

Short-Selling Threats and Corporate Tax Avoidance: Evidence from Regulation SHO

Journal of Business Finance & Accounting, forthcoming
Number of pages: 55 Posted: 03 Dec 2020 Last Revised: 28 Jan 2025
Johan Maharjan, Thomas C. Omer and Yijiang Zhao
Rensselaer Polytechnic Institute (RPI), University of Nebraska at Lincoln - School of Accountancy and American University - Kogod School of Business
Downloads 13 (1,249,364)

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short-selling threats, agency problems, exogenous shock, extreme tax avoidance, quantile regression, Regulation SHO

12.

The Role of Corporate Social Responsibility (CSR) When Investors Doubt Management's Integrity: Evidence from Irregular Financial Restatements

Posted: 12 Mar 2025
Bill B. Francis, Shyam Kumar, Haimeng Teng, Qiang Wu and Yijiang Zhao
Rensselaer Polytechnic Institute (RPI) - Lally School of Management, Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Penn State Harrisburg, Hong Kong Polytechnic University - School of Accounting and Finance and American University - Kogod School of Business

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Managerial integrity, Trust, Screening theory, Corporate social responsibility, Irregular financial restatements, Information asymmetry

13.

Non-blockholder Dissatisfaction and Firm Performance Volatility: A Groupthink Perspective

Posted: 01 May 2024
Jeong Bon Kim, Johan Maharjan and Yijiang Zhao
City University of Hong Kong (CityU), Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology and American University - Kogod School of Business

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Non-blockholder dissatisfaction; Lack of private information; Groupthink; External threat; Performance volatility

14.

Managers’ Negligence Litigation Risk and Tax Avoidance

Posted: 12 Apr 2024
Qiang Cheng, Wenjia Yan and Yijiang Zhao
Singapore Management University - School of Accountancy, Nanjing University and American University - Kogod School of Business

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Duty of care, Negligence litigation risk, Judicial precedent, Corporate tax avoidance, Natural experiment

15.

Analyst Career Concerns and Income Smoothing

Posted: 07 Dec 2023 Last Revised: 13 Jan 2024
Gerald J. Lobo, Johan Maharjan, Claire J. Yan and Yijiang Zhao
University of Houston - C.T. Bauer College of Business, Rensselaer Polytechnic Institute (RPI), Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick and American University - Kogod School of Business

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Analyst career concerns, Stock promotion effort, Income smoothing, Investor recognition

16.

Low-Cost Activism Threats and Corporate Tax Avoidance

Posted: 15 Oct 2022 Last Revised: 21 Oct 2024
Johan Maharjan, Thomas C. Omer, Qiang Wu and Yijiang Zhao
Rensselaer Polytechnic Institute (RPI), University of Nebraska at Lincoln - School of Accountancy, Hong Kong Polytechnic University - School of Accounting and Finance and American University - Kogod School of Business

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Low-cost activism threats, Non-blockholders, Lack of private information, Corporate tax avoidance, Managerial opportunism