Yijiang Zhao

American University - Kogod School of Business

Asociate Professor of Accounting

4400 Massachusetts Ave, NW

Washington, DC 20016

United States

SCHOLARLY PAPERS

14

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1,873

SSRN CITATIONS
Rank 11,695

SSRN RANKINGS

Top 11,695

in Total Papers Citations

103

CROSSREF CITATIONS

30

Scholarly Papers (14)

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
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 818 (56,131)
Citation 17

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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 219 (255,581)
Citation 16

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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
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 182 (302,399)

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4.

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 163 (332,958)

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

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
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 157 (343,730)
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
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

6.

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 116 (435,241)
Citation 3

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Staggered boards, Antitakeover provisions, Corporate opacity, Performance

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 95 (501,104)
Citation 43

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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
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 64 (629,558)
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 45 (739,067)
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 14 (1,004,413)
Citation 5

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

11.

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

12.

Analyst Career Concerns and Income Smoothing

Posted: 07 Dec 2023 Last Revised: 13 Jan 2024
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

13.

Low-Cost Activism Threats and Corporate Tax Avoidance

Posted: 15 Oct 2022 Last Revised: 30 Oct 2023
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, Small shareholders, Tax avoidance, Stock price crash risk

14.

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

Posted: 03 Dec 2020 Last Revised: 26 Jan 2021
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

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tax-aggressive activities, short-selling threats, agency problems, price efficiency, exogenous shock