Clare Wang

University of Colorado at Boulder - Leeds School of Business

Boulder, CO 80309-0419

United States

  • University of Colorado at Boulder - Leeds School of Business

SCHOLARLY PAPERS

15

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Top 3,913

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20,124

TOTAL CITATIONS
Rank 4,343

SSRN RANKINGS

Top 4,343

in Total Papers Citations

388

Scholarly Papers (15)

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1.

The Irrelevance of ESG Disclosure to Retail Investors

Number of pages: 44 Posted: 12 Jun 2020 Last Revised: 11 Oct 2024
Austin Moss, James P. Naughton and Clare Wang
University of Colorado at Boulder, University of Virginia, Darden School of Business and University of Colorado at Boulder - Leeds School of Business
Downloads 3,830 (6,241)
Citation 17

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ESG, Retail Investors, Corporate Social Responsibility

2.

Corporate Scandals and Regulation

Downloads 3,455 ( 7,398)
Citation 38

Corporate Scandals and Regulation

European Corporate Governance Institute (ECGI) - Law Working Paper No. 367/2017
Number of pages: 74 Posted: 02 May 2017 Last Revised: 15 Aug 2018
Luzi Hail, Ahmed Tahoun and Clare Wang
University of Pennsylvania - The Wharton School, London Business School and University of Colorado at Boulder - Leeds School of Business
Downloads 3,062 (8,780)
Citation 37

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Accounting fraud, Corporate scandals, Capital market regulation, Economics of regulation, Law and finance, International accounting

Corporate Scandals and Regulation

Institute for New Economic Thinking Working Paper Series No. 71
Number of pages: 68 Posted: 09 Aug 2018
Luzi Hail, Ahmed Tahoun and Clare Wang
University of Pennsylvania - The Wharton School, London Business School and University of Colorado at Boulder - Leeds School of Business
Downloads 393 (161,033)
Citation 1

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Accounting fraud, Corporate scandals, Capital market regulation, Economics of regulation, Law and finance, International accounting

Corporate Scandals and Regulation

Journal of Accounting Research, Vol. 56, No. 2, 2018
Posted: 02 Aug 2018
Luzi Hail, Ahmed Tahoun and Clare Wang
University of Pennsylvania - The Wharton School, London Business School and University of Colorado at Boulder - Leeds School of Business

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accounting fraud; corporate scandals; capital market regulation; economics of regulation; law and finance; international accounting

3.

Do Firms Strategically Disseminate? Evidence from Corporate Use of Social Media

Downloads 2,788 (10,330)
Citation 17

Do Firms Strategically Disseminate? Evidence from Corporate Use of Social Media

The Accounting Review, July 2018, Vol. 93, No. 4, pp. 225-252.
Number of pages: 59 Posted: 01 Apr 2015 Last Revised: 08 Aug 2018
Michael J. Jung, James P. Naughton, Ahmed Tahoun and Clare Wang
University of Delaware - Alfred Lerner College of Business and Economics, University of Virginia, Darden School of Business, London Business School and University of Colorado at Boulder - Leeds School of Business
Downloads 2,055 (16,579)
Citation 15

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Twitter, social media, strategic dissemination, strategic disclosure

Do Firms Strategically Disseminate? Evidence from Corporate Use of Social Media

The Accounting Review, July 2018, Vol. 93, No. 4, pp. 225-252.
Number of pages: 59 Posted: 28 Jul 2017 Last Revised: 25 Jan 2019
Michael J. Jung, James P. Naughton, Ahmed Tahoun and Clare Wang
University of Delaware - Alfred Lerner College of Business and Economics, University of Virginia, Darden School of Business, London Business School and University of Colorado at Boulder - Leeds School of Business
Downloads 733 (74,601)
Citation 2

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Twitter, social media, strategic dissemination, strategic disclosure

4.

Accounting Standards Harmonization and Financial Statement Comparability: Evidence from Transnational Information Transfer

Downloads 1,438 (29,296)
Citation 58

Accounting Standards Harmonization and Financial Statement Comparability: Evidence from Transnational Information Transfer

Journal of Accounting Research, 2014, Forthcoming
Number of pages: 46 Posted: 04 Feb 2011 Last Revised: 29 Mar 2014
Clare Wang
University of Colorado at Boulder - Leeds School of Business
Downloads 1,438 (28,777)
Citation 58

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Financial Statement Comparability, Information Transfer, IFRS, Accounting Standards Harmonization

Accounting Standards Harmonization and Financial Statement Comparability: Evidence from Transnational Information Transfer

Journal of Accounting Research, Vol. 52, No. 4, 2014
Posted: 11 Sep 2014
Clare Wang
University of Colorado at Boulder - Leeds School of Business

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Financial Statement Comparability, Information Transfer, IFRS, Accounting Standards Harmonization

5.

Signaling Through Corporate Accountability Reporting

Number of pages: 44 Posted: 07 Sep 2012 Last Revised: 31 Mar 2015
Thomas Z. Lys, James P. Naughton and Clare Wang
Northwestern University - Kellogg School of Management, University of Virginia, Darden School of Business and University of Colorado at Boulder - Leeds School of Business
Downloads 1,305 (33,805)
Citation 161

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Corporate Accountability Reporting, Corporate Social Responsibility, Voluntary Disclosure, Signaling

6.

Investor Sentiment for Corporate Social Performance

The Accounting Review, Forthcoming
Number of pages: 43 Posted: 11 May 2015 Last Revised: 06 Nov 2018
James P. Naughton, Clare Wang and Ira Yeung
University of Virginia, Darden School of Business, University of Colorado at Boulder - Leeds School of Business and University of British Columbia (UBC) - Sauder School of Business
Downloads 1,202 (38,084)
Citation 42

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, Investor Sentiment, Corporate Social Responsibility

7.

Making Sense of One Dollar CEO Salaries

Downloads 1,112 (42,755)
Citation 4

Making Sense of One Dollar CEO Salaries

Contemporary Accounting Research, September 2015, Vol. 32, No. 3, pp. 941-972.
Number of pages: 51 Posted: 27 Mar 2011 Last Revised: 23 Jul 2017
Sophia Hamm, Michael J. Jung and Clare Wang
Tulane University - A.B. Freeman School of Business, University of Delaware - Alfred Lerner College of Business and Economics and University of Colorado at Boulder - Leeds School of Business
Downloads 760 (70,986)

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One dollar salary, Executive compensation, CEO compensation, CEO salary

Making Sense of One Dollar CEO Salaries

Contemporary Accounting Research, September 2015, Vol. 32, No. 3, pp. 941-972.
Number of pages: 51 Posted: 15 Jan 2015 Last Revised: 23 Jul 2017
Sophia Hamm, Michael J. Jung and Clare Wang
Tulane University - A.B. Freeman School of Business, University of Delaware - Alfred Lerner College of Business and Economics and University of Colorado at Boulder - Leeds School of Business
Downloads 352 (182,141)
Citation 4

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One dollar salary; Executive compensation; CEO compensation; CEO salary

8.

Dividend Payouts and Information Shocks

Downloads 862 (60,912)
Citation 6

Dividend Payouts and Information Shocks

European Corporate Governance Institute (ECGI) - Finance Working Paper No. 409/2014
Number of pages: 68 Posted: 06 May 2013 Last Revised: 26 Feb 2014
Luzi Hail, Ahmed Tahoun and Clare Wang
University of Pennsylvania - The Wharton School, London Business School and University of Colorado at Boulder - Leeds School of Business
Downloads 862 (59,971)
Citation 6

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Dividend policy, Payout policy, International accounting, Information environment, IFRS, Insider trading laws

Dividend Payouts and Information Shocks

Journal of Accounting Research, Vol. 52, No. 2, pp. 403-456, 2014
Posted: 14 Apr 2014
Luzi Hail, Ahmed Tahoun and Clare Wang
University of Pennsylvania - The Wharton School, London Business School and University of Colorado at Boulder - Leeds School of Business

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Dividend policy, Payout policy, International accounting, Information environment, IFRS, Insider trading laws

Dividend Payouts and Information Shocks

Journal of Accounting Research, Vol. 52, No. 2, 2014
Posted: 10 Sep 2014
Luzi Hail, Ahmed Tahoun and Clare Wang
University of Pennsylvania - The Wharton School, London Business School and University of Colorado at Boulder - Leeds School of Business

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Dividend policy, Payout policy, International accounting, Information environment, IFRS, Insider trading laws

9.

Private Litigation Costs and Voluntary Disclosure: Evidence from the Morrison Ruling

Number of pages: 58 Posted: 04 May 2014 Last Revised: 06 Feb 2017
James P. Naughton, Tjomme O. Rusticus, Clare Wang and Ira Yeung
University of Virginia, Darden School of Business, Hong Kong Polytechnic University - School of Accounting and Finance, University of Colorado at Boulder - Leeds School of Business and University of British Columbia (UBC) - Sauder School of Business
Downloads 799 (67,479)
Citation 20

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Voluntary disclosure, litigation risk, cross-listing, Morrison ruling, bonding

10.

The Regulatory Role of Credit Ratings and Voluntary Disclosure

Number of pages: 57 Posted: 03 Mar 2020
Riddha Basu, James P. Naughton and Clare Wang
George Washington University - School of Business, University of Virginia, Darden School of Business and University of Colorado at Boulder - Leeds School of Business
Downloads 764 (71,599)
Citation 10

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Credit ratings, voluntary disclosure, information intermediaries

11.

Cross-Country Evidence on the Relation between Capital Gains Taxes, Risk, and Expected Returns

Downloads 726 (76,319)
Citation 12

Cross-Country Evidence on the Relation between Capital Gains Taxes, Risk, and Expected Returns

Number of pages: 57 Posted: 27 Feb 2014 Last Revised: 16 Jan 2016
Luzi Hail, Stephanie A. Sikes and Clare Wang
University of Pennsylvania - The Wharton School, University of Pennsylvania - Accounting Department and University of Colorado at Boulder - Leeds School of Business
Downloads 462 (133,281)
Citation 1

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Tax capitalization, Personal taxes, Market risk, Cost of capital, Risk sharing, International economics

Cross-Country Evidence on the Relation between Capital Gains Taxes, Risk, and Expected Returns

2014 American Taxation Association Midyear Meeting
Number of pages: 57 Posted: 03 Mar 2014 Last Revised: 16 Jan 2016
Luzi Hail, Stephanie A. Sikes and Clare Wang
University of Pennsylvania - The Wharton School, University of Pennsylvania - Accounting Department and University of Colorado at Boulder - Leeds School of Business
Downloads 264 (247,621)
Citation 11

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Tax capitalization, Personal taxes, Market risk, Cost of capital, Risk sharing, International economics

Cross-Country Evidence on the Relation between Capital Gains Taxes, Risk, and Expected Returns

Journal of Public Economics, Vol. 151, pp. 56-73, 2017
Posted: 26 Sep 2017
Luzi Hail, Stephanie A. Sikes and Clare Wang
University of Pennsylvania - The Wharton School, University of Pennsylvania - Accounting Department and University of Colorado at Boulder - Leeds School of Business

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Tax capitalization, Personal taxes, Market risk, Cost of capital, Risk sharing, International economics

12.

Corporate Scandals and Regulation: Appendix on Data Collection for Historical Time-Series from 1800 to 2015

Number of pages: 175 Posted: 01 May 2017 Last Revised: 05 May 2018
Luzi Hail, Ahmed Tahoun and Clare Wang
University of Pennsylvania - The Wharton School, London Business School and University of Colorado at Boulder - Leeds School of Business
Downloads 552 (108,504)
Citation 1

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Accounting fraud, Corporate scandals, Capital market regulation, Economics of regulation, Law and finance, International accounting

13.

Investor Uncertainty and Voluntary Disclosure

The Wharton School Research Paper
Number of pages: 54 Posted: 12 Apr 2024 Last Revised: 25 Feb 2025
Luzi Hail, Clare Wang and Rachel Xi Zhang
University of Pennsylvania - The Wharton School, University of Colorado at Boulder - Leeds School of Business and NUS Business School
Downloads 547 (110,019)

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Disclosure timeliness, Information uncertainty, Endogeneity of disclosures, Management forecasts, International accounting

14.

Investor Integration of Earnings and ESG News

Number of pages: 48 Posted: 21 Nov 2022 Last Revised: 17 Feb 2025
Austin Moss, James P. Naughton, Clare Wang and Ira Yeung
University of Colorado at Boulder, University of Virginia, Darden School of Business, University of Colorado at Boulder - Leeds School of Business and University of British Columbia (UBC) - Sauder School of Business
Downloads 381 (168,831)

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ESG, Earnings Announcements, ESG Disclosure, CSR

15.

The Impact of Currency Risk on US MNCs: Evidence from Currency Crises

Number of pages: 59 Posted: 06 Jan 2012 Last Revised: 01 Oct 2012
Kathryn L. Dewenter, Catherine M. Schrand and Clare Wang
University of Washington - Michael G. Foster School of Business, University of Pennsylvania - Accounting Department and University of Colorado at Boulder - Leeds School of Business
Downloads 363 (177,753)
Citation 2

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Currency risk, currency exposure, cross-border investment