Xiaohua Fang

Florida Atlantic University

United States

  • Florida Atlantic University

SCHOLARLY PAPERS

20

DOWNLOADS
Rank 40,229

SSRN RANKINGS

Top 40,229

in Total Papers Downloads

2,713

TOTAL CITATIONS
Rank 15,261

SSRN RANKINGS

Top 15,261

in Total Papers Citations

53

Scholarly Papers (20)

Actions:
Email selected abstracts
1.

The Relevance of Environmental Disclosures for Investors and Other Stakeholder Groups: Are Such Disclosures Incrementally Informative?

Number of pages: 41 Posted: 06 Oct 2010
Peter Clarkson, Xiaohua Fang, Yue Li and Gordon D. Richardson
University of Queensland - Business School, Florida Atlantic University, University of Toronto - Joseph Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 1,652 (23,757)
Citation 36

Abstract:

Loading...

environmental disclosure, environmental performance, cost of equity capital, valuation, stakeholder sentiment

2.

The Importance of IRS Enforcement to Stock Price Crash Risk: The Role of CEO Power and Incentives

The Accounting Review, forthcoming
Number of pages: 67 Posted: 05 Jun 2017 Last Revised: 24 Jul 2020
Andrew M. Bauer, Xiaohua Fang and Jeffrey Pittman
University of Waterloo - School of Accounting and Finance, Florida Atlantic University and Memorial University
Downloads 891 (58,186)
Citation 1

Abstract:

Loading...

tax enforcement; monitoring; stock price crash risk; information asymmetry; managerial agency conflicts

3.

The Importance of Director External Social Networks to Stock Price Crash Risk

Downloads 116 (515,910)
Citation 16

The Importance of Director External Social Networks to Stock Price Crash Risk

Number of pages: 60 Posted: 23 Apr 2018 Last Revised: 19 Aug 2020
Xiaohua Fang, Jeffrey Pittman and Yuping Zhao
Florida Atlantic University, Memorial University and University of Houston
Downloads 116 (518,995)
Citation 16

Abstract:

Loading...

crash risk, social network, social connections, board monitoring

The Importance of Director External Social Networks to Stock Price Crash Risk

Contemporary Accounting Research, Forthcoming
Posted: 11 Dec 2020
Xiaohua Fang, Jeffrey Pittman and Yuping Zhao
Florida Atlantic University, Memorial University and University of Houston

Abstract:

Loading...

crash risk, social network, social connections, board monitoring

4.

Labor Protection and Stock Price Crash Risk: Evidence from International Equity Markets

British Accounting Review, Forthcoming
Number of pages: 60 Posted: 17 Feb 2021 Last Revised: 06 Nov 2023
Wei Chen, Lili Dai, Xiaohua Fang and Wenjun Zhang
UNSW Australia Business School, School of Accounting, University of New South Wales (UNSW), Florida Atlantic University and Dalhousie University
Downloads 54 (836,541)

Abstract:

Loading...

Labor protection, Crash risk, International evidence

5.

Executive Team Heterogeneity and Information Suppression: Evidence from Stock Price Crash Risk

Posted: 06 Mar 2023 Last Revised: 26 Apr 2023
Xiaohua Fang, Yiwei Li, Jeffrey Pittman and Yeqin Zeng
Florida Atlantic University, University of Essex, EBS, Memorial University and Durham University Business School, Finance and Economics

Abstract:

Loading...

executive team, equity incentive heterogeneity, crash risk

6.

Ex Ante Competitive Threats and Stock Price Crash Risk: Evidence from Antitrust Leniency Programs

Rotman School of Management Working Paper No. 4309706
Posted: 22 Dec 2022
Jeffrey L. Callen and Xiaohua Fang
University of Toronto - Rotman School of Management and Florida Atlantic University

Abstract:

Loading...

Competitive threats, crash risk, natural experiment, cross-sectional evidence

7.

Generalist CEOs and Stock Price Crash Risk

Downloads 0 (1,338,298)

Generalist CEOs and Stock Price Crash Risk

Journal of Business Finance and Accounting, Forthcoming
Posted: 01 May 2024
Xiaohua Fang, Claudia Girardone, Yiwei Li and Yeqin Zeng
Florida Atlantic University, Essex Business School - University of Essex, University of Essex, EBS and Durham University Business School, Finance and Economics

Abstract:

Loading...

General managerial skills; CEOs; bad news hoarding; crash risk, tolerance for failure; career concerns

Generalist CEOs and Stock Price Crash Risk

Posted: 04 Oct 2022 Last Revised: 26 Apr 2024
Xiaohua Fang, Claudia Girardone, Yiwei Li and Yeqin Zeng
Florida Atlantic University, Essex Business School - University of Essex, University of Essex, EBS and Durham University Business School, Finance and Economics

Abstract:

Loading...

General skills; CEOs; Bad news hoarding; Crash risk, Tolerance for failure; Career concerns

8.

Capital Market Consequences of Audit Office Size: Evidence from Stock Price Crash Risk

Auditing: A Journal of Practice & Theory, 2020
Posted: 12 Jun 2020
Jeffrey L. Callen, Xiaohua Fang, Baohua Xin and Wenjun Zhang
University of Toronto - Rotman School of Management, Florida Atlantic University, University of Toronto - Rotman School of Management and Dalhousie University

Abstract:

Loading...

crash risk, audit office, auditor incentives, auditor competency

9.

CEO Endowed Trait and Financial Reporting Conservatism: Evidence from Pilot CEOs

Posted: 05 Oct 2018 Last Revised: 24 Jan 2025
Xiaohua Fang, Le Luo, Jeffrey Pittman and Hong Xie
Florida Atlantic University, School of Management, Huazhong University of Science and Technology, Memorial University and University of Kentucky - Von Allmen School of Accountancy

Abstract:

Loading...

CEO personality traits; sensation seeking; accounting conservatism

10.

Local Gambling Norms and Audit Pricing

Downloads 0 (1,338,298)

Local Gambling Norms and Audit Pricing

Posted: 13 Aug 2018
Jeffrey L. Callen and Xiaohua Fang
University of Toronto - Rotman School of Management and Florida Atlantic University

Abstract:

Loading...

gambling, social norms, audit pricing

Local Gambling Norms and Audit Pricing

Journal of Business Ethics, Forthcoming
Posted: 14 Dec 2018
Jeffrey L. Callen and Xiaohua Fang
University of Toronto - Rotman School of Management and Florida Atlantic University

Abstract:

Loading...

gambling, social norms, audit pricing

11.

Protection of Proprietary Information and Financial Reporting Opacity: Evidence from a Natural Experiment

Journal of Corporate Finance, Forthcoming
Posted: 17 Jan 2018 Last Revised: 03 Feb 2021
Jeffrey L. Callen, Xiaohua Fang and Wenjun Zhang
University of Toronto - Rotman School of Management, Florida Atlantic University and Dalhousie University

Abstract:

Loading...

proprietary information; corporate financial reporting policy; natural experiment

12.

The Effect of Annual Report Readability on Cost of Debt

2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Posted: 15 Dec 2014
Xiaohua Fang, Yutao Li, Baohua Xin and Wenjun Zhang
Florida Atlantic University, University of Lethbridge, University of Toronto - Rotman School of Management and Dalhousie University

Abstract:

Loading...

debt contracting, loan syndication, financial statement readability

13.

Short Interest and Stock Price Crash Risk

Downloads 0 (1,338,298)

Short Interest and Stock Price Crash Risk

Journal of Banking and Finance, Forthcoming, Rotman School of Management Working Paper No. 2426490
Posted: 19 Apr 2014 Last Revised: 21 Aug 2015
Jeffrey L. Callen and Xiaohua Fang
University of Toronto - Rotman School of Management and Florida Atlantic University

Abstract:

Loading...

crash risk; short interest; agency conflict

Short Interest and Stock Price Crash Risk

Journal of Banking and Finance, Forthcoming, Rotman School of Management Working Paper No. 2647384
Posted: 21 Aug 2015
Jeffrey L. Callen and Xiaohua Fang
University of Toronto - Rotman School of Management and Florida Atlantic University

Abstract:

Loading...

crash risk, short interest, agency conflict

14.

Institutional Investor Stability and Crash Risk: Monitoring versus Short-Termism?

Journal of Banking and Finance, Forthcoming, Rotman School of Management Working Paper No. 2214625
Posted: 11 Feb 2013
Jeffrey L. Callen and Xiaohua Fang
University of Toronto - Rotman School of Management and Florida Atlantic University

Abstract:

Loading...

institutional investor stability, crash risk, monitoring, short-termism

15.

Financial Statement Comparability and Debt Contracting: Evidence from the Syndicated Loan Market

Accounting Horizons, Vol. 30, No. 2, 2016
Posted: 31 Aug 2012 Last Revised: 07 Feb 2018
Xiaohua Fang, Yutao Li, Baohua Xin and Wenjun Zhang
Florida Atlantic University, University of Lethbridge, University of Toronto - Rotman School of Management and Dalhousie University

Abstract:

Loading...

debt contracting, loan syndication, financial statement comparability

16.

Religion and Stock Price Crash Risk

Downloads 0 (1,338,298)

Religion and Stock Price Crash Risk

Posted: 08 Feb 2012
Jeffrey L. Callen and Xiaohua Fang
University of Toronto - Rotman School of Management and Florida Atlantic University

Abstract:

Loading...

religion, crash risk, external monitoring, risk-taking

Religion and Stock Price Crash Risk

Journal of Financial and Quantitative Analysis (JFQA), Forthcoming, Rotman School of Management Working Paper No. 2246476
Posted: 08 Apr 2013 Last Revised: 06 Jun 2013
Jeffrey L. Callen and Xiaohua Fang
University of Toronto - Rotman School of Management and Florida Atlantic University

Abstract:

Loading...

religion, crash risk, external monitoring, risk-taking

17.

Crash Risk and the Auditor-Client Relationship

Downloads 0 (1,338,298)

Crash Risk and the Auditor-Client Relationship

Contemporary Accounting Research, Forthcoming
Posted: 06 Feb 2012 Last Revised: 20 Jan 2016
Jeffrey L. Callen and Xiaohua Fang
University of Toronto - Rotman School of Management and Florida Atlantic University

Abstract:

Loading...

crash risk, external monitoring, auditor-client relationship, volatility smirk

Crash Risk and the Auditor-Client Relationship

Contemporary Accounting Research, Forthcoming, Rotman School of Management Working Paper No. 2719099
Posted: 21 Jan 2016
Jeffrey L. Callen and Xiaohua Fang
University of Toronto - Rotman School of Management and Florida Atlantic University

Abstract:

Loading...

crash risk, external monitoring, auditor-client relationship, volatility smirk

18.

Informativeness of Value-at-Risk Disclosure in the Banking Industry

Posted: 11 Jan 2012
Xiaohua Fang
Florida Atlantic University

Abstract:

Loading...

VaR disclosure informativeness, banking industry, risk governance, cost of equity capital

19.

Institutional Investors and Crash Risk: Monitoring or Expropriation?

Rotman School of Management Working Paper No. 1804697
Posted: 11 Apr 2011 Last Revised: 29 Sep 2011
Jeffrey L. Callen and Xiaohua Fang
University of Toronto - Rotman School of Management and Florida Atlantic University

Abstract:

Loading...

institutional investors, crash risk, monitoring, expropriation

20.

Accounting Conservatism, the Sarbanes‐Oxley Act, and Crash Risk

CAAA Annual Conference 2010
Posted: 07 Jan 2010
Xiaohua Fang, Yanju Liu and Baohua Xin
Florida Atlantic University, University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management

Abstract:

Loading...

Crash Risk, Accounting Conservatism, Sarbanes-Oxley Act