Qiang Wu

Rensselaer Polytechnic Institute (RPI) - Lally School of Management

Associate Professor of Accounting

110 8th St

Troy, NY 12180

United States

SCHOLARLY PAPERS

32

DOWNLOADS
Rank 2,227

SSRN RANKINGS

Top 2,227

in Total Papers Downloads

14,893

CITATIONS
Rank 2,523

SSRN RANKINGS

Top 2,523

in Total Papers Citations

310

Scholarly Papers (32)

1.

Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities

Accounting Review, Forthcoming
Number of pages: 52 Posted: 17 Jun 2013 Last Revised: 27 Aug 2015
Rochester Institute of Technology - Saunders College of Business, Rensselaer Polytechnic Institute (RPI) - Lally School of Management and Rochester Institute of Technology (RIT) - Saunders College of Business
Downloads 3,155 (3,312)
Citation 3

Abstract:

Loading...

Corporate Social Responsibility, Tax Avoidance, Tax Aggressiveness, Corporate Culture, FIN48

Gender Differences in Financial Reporting Decision-Making: Evidence from Accounting Conservatism

Contemporary Accounting Research, Forthcoming
Number of pages: 53 Posted: 24 Nov 2009 Last Revised: 09 May 2014
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University - Gabelli School of Business, University of South Florida - School of Accountancy and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 1,140 (17,303)
Citation 7

Abstract:

Loading...

Accounting Conservatism, Gender, CFO, Risk-Averse

Gender Differences in Financial Reporting Decision-Making: Evidence from Accounting Conservatism

Contemporary Accounting Research, Vol. 32, No. 3, 2015, Bank of Finland Research Discussion Paper No. 1/2014
Number of pages: 61 Posted: 11 Jan 2014 Last Revised: 29 Sep 2015
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University - Gabelli School of Business, University of South Florida - School of Accountancy and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 334 (88,693)
Citation 1

Abstract:

Loading...

accounting conservatism, gender, CFO, risk-aversion

Gender Differences in Financial Reporting Decision-Making: Evidence from Accounting Conservatism

Bank of Finland Research Discussion Paper No. 1/2014
Number of pages: 61 Posted: 21 Oct 2015
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University - Gabelli School of Business, University of South Florida - School of Accountancy and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 94 (276,428)
Citation 3

Abstract:

Loading...

M41, J16

Gender Differences in Financial Reporting Decision-Making: Evidence from Accounting Conservatism

Number of pages: 51 Posted: 18 Mar 2009
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University - Gabelli School of Business, University of South Florida - School of Accountancy and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 34 (457,183)
Citation 5

Abstract:

Loading...

Financial reporting; Gender; Conservatism; CFO; Risk-averse

Professors in the Boardroom and their Impact on Corporate Governance and Firm Performance

Financial Management, Forthcoming
Number of pages: 55 Posted: 28 Feb 2013 Last Revised: 11 Jun 2014
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University - Gabelli School of Business and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 836 (27,359)

Abstract:

Loading...

Academic directors; Professors; Firm performance; Advising; Monitoring

Professors in the Boardroom and Their Impact on Corporate Governance and Firm Performance

Financial Management, Volume 44, Issue 3, 1 September 2015, Pages 547-581 , Bank of Finland Research Discussion Paper No. 15/2014
Number of pages: 59 Posted: 01 Aug 2014 Last Revised: 29 Sep 2015
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University - Gabelli School of Business and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 328 (90,227)
Citation 9

Abstract:

Loading...

academic directors, professors, firm performance, advising, monitoring

4.

Managerial Ability and Tax Aggressiveness

Number of pages: 64 Posted: 02 Nov 2013 Last Revised: 26 Jan 2018
Bill Francis, Xian Sun and Qiang Wu
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Johns Hopkins University - Carey Business School and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 1,262 (15,097)
Citation 3

Abstract:

Loading...

Managerial Ability; Tax Avoidance; Tax Aggressiveness

5.

Do Corporate Boards Affect Firm Performance? New Evidence from the Financial Crisis

Bank of Finland Research Discussion Paper No. 11/2012
Number of pages: 58 Posted: 18 Apr 2012
Rensselaer Polytechnic Institute (RPI) - Lally School of Management, Fordham University - Gabelli School of Business and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 720 (34,142)
Citation 37

Abstract:

Loading...

financial crisis, boards of directors, firm performance, true independence

6.

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, Rensselaer Polytechnic Institute (RPI) - Lally School of Management and American University - Kogod School of Business
Downloads 712 (34,620)

Abstract:

Loading...

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

Are Female CFOs Less Tax Aggressive? Evidence from Tax Aggressiveness

Journal of American Taxation Association, Forthcoming, Fordham University Schools of Business Research Paper No. 2428541
Number of pages: 47 Posted: 25 Apr 2014 Last Revised: 05 Jun 2014
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University - Gabelli School of Business, Rensselaer Polytechnic Institute (RPI) - Lally School of Management and Fordham University - Gabelli School of Business
Downloads 445 (62,947)
Citation 2

Abstract:

Loading...

Tax aggressiveness, Tax avoidance, Gender, CFO, Risk-aversion

Are Female CFOs Less Tax Aggressive? Evidence from Tax Aggressiveness

Journal of American Taxation Association, Forthcoming, Bank of Finland Research Discussion Paper No. 16/2014, Fordham University Schools of Business Research Paper No. 2474543
Number of pages: 52 Posted: 01 Aug 2014
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University - Gabelli School of Business, Rensselaer Polytechnic Institute (RPI) - Lally School of Management and Fordham University - Gabelli School of Business
Downloads 240 (126,083)
Citation 2

Abstract:

Loading...

tax aggressiveness, tax avoidance, gender, CFO, risk-aversion

8.

Beauty is in the Eye of the Beholder: The Effect of Corporate Tax Avoidance on the Cost of Bank Loans

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 67 Posted: 06 Nov 2013 Last Revised: 12 Nov 2013
Fordham University - Gabelli School of Business, Rochester Institute of Technology - Saunders College of Business, Rensselaer Polytechnic Institute (RPI) - Lally School of Management and Rochester Institute of Technology (RIT) - Saunders College of Business
Downloads 595 (44,078)
Citation 6

Abstract:

Loading...

Tax avoidance, Tax aggressiveness, FIN 48, Cost of bank loans, Cost of public bonds, Risk

9.

Social Capital and Debt Contracting: Evidence from Bank Loans and Public Bonds

Journal of Financial and Quantitative Analysis (JFQA), Forthcoming
Number of pages: 47 Posted: 29 Sep 2015 Last Revised: 29 Oct 2015
Fordham University - Gabelli School of Business, Rochester Institute of Technology - Saunders College of Business, Rensselaer Polytechnic Institute (RPI) - Lally School of Management and Rochester Institute of Technology (RIT) - Saunders College of Business
Downloads 530 (51,107)
Citation 2

Abstract:

Loading...

Social capital, Cooperative norm, Moral hazard, Cost of bank loans, Public bonds

Does Social Capital Matter in Corporate Decisions? Evidence from Corporate Tax Avoidance

Journal of Accounting Research, Forthcoming
Number of pages: 56 Posted: 17 Oct 2016 Last Revised: 30 Dec 2016
Fordham University - Gabelli School of Business, Rochester Institute of Technology - Saunders College of Business, Rensselaer Polytechnic Institute (RPI) - Lally School of Management and Rochester Institute of Technology (RIT) - Saunders College of Business
Downloads 403 (71,025)

Abstract:

Loading...

Tax avoidance, Tax aggressiveness, Social capital, Social norm, Social network

Does Social Capital Matter in Corporate Decisions? Evidence from Corporate Tax Avoidance

Bank of Finland Research Discussion Paper No. 21/2017
Number of pages: 62 Posted: 14 Aug 2017 Last Revised: 28 Sep 2017
Rochester Institute of Technology - Saunders College of Business, Fordham University - Gabelli School of Business, Rensselaer Polytechnic Institute (RPI) - Lally School of Management and Rochester Institute of Technology (RIT) - Saunders College of Business
Downloads 103 (259,891)

Abstract:

Loading...

tax avoidance, tax aggressiveness, social capital, social norm, social network

Does Social Capital Matter in Corporate Decisions? Evidence from Corporate Tax Avoidance

Journal of Accounting Research, Vol. 55, No. 3, 2017
Posted: 18 Oct 2017
Fordham University - Gabelli School of Business, Rochester Institute of Technology - Saunders College of Business, Rensselaer Polytechnic Institute (RPI) - Lally School of Management and Rochester Institute of Technology (RIT) - Saunders College of Business

Abstract:

Loading...

tax avoidance; tax aggressiveness; social capital; social norm; social network

The Benefits of Conservative Accounting to Shareholders: Evidence from the Financial Crisis

Bank of Finland Research Discussion Paper No. 8/2013
Number of pages: 47 Posted: 09 Jul 2013
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University - Gabelli School of Business and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 461 (60,295)
Citation 23

Abstract:

Loading...

accounting conservatism, shareholder value, financial crisis

The Benefits of Conservative Accounting to Shareholders: Evidence from the Financial Crisis

Accounting Horizons, 2013, 27(2): 319-346
Posted: 09 Dec 2011 Last Revised: 17 Jun 2013
Rensselaer Polytechnic Institute (RPI) - Lally School of Management, Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology and Fordham University - Gabelli School of Business

Abstract:

Loading...

accounting conservatism, shareholder value, financial crisis

12.
Downloads 446 ( 63,423)
Citation 2

The Impact of CFO Gender on Bank Loan Contracting

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 49 Posted: 21 Apr 2011
Rensselaer Polytechnic Institute (RPI) - Lally School of Management, Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology and Fordham University - Gabelli School of Business
Downloads 299 (99,952)

Abstract:

Loading...

CFO, Gender, Bank Loans

The Impact of CFO Gender on Bank Loan Contracting

Bank of Finland Research Discussion Paper No. 18/2011
Number of pages: 61 Posted: 05 Nov 2011
Rensselaer Polytechnic Institute (RPI) - Lally School of Management, Fordham University - Gabelli School of Business and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 147 (197,945)
Citation 1

Abstract:

Loading...

CFOs, gender, accounting information, bank loans

13.

Firm Growth and the Pricing of Discretionary Accruals

Review of Quantitative Finance and Accounting, Forthcoming
Number of pages: 52 Posted: 13 Mar 2012 Last Revised: 18 Feb 2014
Qiang Wu and Ashok Robin
Rensselaer Polytechnic Institute (RPI) - Lally School of Management and Rochester Institute of Technology (RIT) - E. Philip Saunders College of Business
Downloads 397 (72,942)

Abstract:

Loading...

Discretionary accruals, Firm growth, Information asymmetry, Signaling, Capital market, Valuation

14.

Innovation, Tax Aggressiveness, and Stock Price Crash Risk

Number of pages: 60 Posted: 28 Jan 2018
Hong Kong Polytechnic University - School of Accounting and Finance, Michigan Technological University, National Chengchi University (NCCU) - Department of Accounting and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 272 (111,249)
Citation 1

Abstract:

Loading...

Tax Avoidance, Income Shifting, Innovative Firms, Patent, Transfer Pricing, Stock Price Crash Risk

15.

Auditor Quality and Debt Covenants

Contemporary Accounting Research, Forthcoming
Number of pages: 48 Posted: 23 Jul 2015 Last Revised: 28 Aug 2015
Ashok Robin, Qiang Wu and Hao Zhang
Rochester Institute of Technology (RIT) - E. Philip Saunders College of Business, Rensselaer Polytechnic Institute (RPI) - Lally School of Management and Rochester Institute of Technology (RIT) - Saunders College of Business
Downloads 271 (111,653)

Abstract:

Loading...

Debt covenants; Auditor quality; Covenant violations

16.
Downloads 267 (113,418)
Citation 4

Corporate Boards and Bank Loan Contracting

Journal of Financial Research, Forthcoming
Number of pages: 46 Posted: 10 Dec 2011
Rensselaer Polytechnic Institute (RPI) - Lally School of Management, Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University - Gabelli School of Business and Halle Institute for Economic Research
Downloads 156 (188,297)

Abstract:

Loading...

Bank loan contracting, Boards of directors, Board independence, Monitoring

Corporate Boards and Bank Loan Contracting

Bank of Finland Research Discussion Paper No. 14/2012
Number of pages: 52 Posted: 18 May 2012
Rensselaer Polytechnic Institute (RPI) - Lally School of Management, Fordham University - Gabelli School of Business, Halle Institute for Economic Research and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 111 (246,387)

Abstract:

Loading...

corporate governance, corporate boards, loan contract terms

17.

Do Activist Hedge Funds Target Female CEOs? The Role of CEO Gender in Hedge Fund Activism

Number of pages: 68 Posted: 05 Aug 2017
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Cleveland State University-Monte Ahuja College of Business and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 242 (125,505)

Abstract:

Loading...

Hedge Fund Activism; Female CEO; Managerial Characteristics

18.

Do Corporate Boards Matter During the Current Financial Crisis?

Review of Financial Economics, Forthcoming
Number of pages: 47 Posted: 29 Feb 2012
Rensselaer Polytechnic Institute (RPI) - Lally School of Management, Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology and Fordham University - Gabelli School of Business
Downloads 215 (140,946)

Abstract:

Loading...

Financial crisis, Boards of directors, Independence, Financial experts, Firm performance

19.

The Impact of Organization Capital on Firm Innovation

Number of pages: 61 Posted: 25 Oct 2015 Last Revised: 07 Nov 2015
Rensselaer Polytechnic Institute (RPI) - Lally School of Management, Rensselaer Polytechnic Institute (RPI) and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 213 (142,225)

Abstract:

Loading...

Organization capital; innovation; patents; citations

20.

Do Better Managers Get Better Loan Contracts?

Number of pages: 67 Posted: 14 Jun 2016
Rensselaer Polytechnic Institute (RPI) - Lally School of Management, Long Island University Post, Johns Hopkins University - Carey Business School and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 187 (160,507)
Citation 1

Abstract:

Loading...

Managerial ability, Bank loan contracting, Default risk, Information opacity, Agency costs of debt

The Impact of Earnings Predictability on Bank Loan Contracting

Journal of Business Finance and Accounting, Forthcoming
Number of pages: 51 Posted: 10 Dec 2011 Last Revised: 22 Feb 2013
Fordham University - Gabelli School of Business, University of South Florida - School of Accountancy and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 175 (170,419)

Abstract:

Loading...

earnings predictability, bank loans

The Impact of Earnings Predictability on Bank Loan Contracting

Journal of Business Finance & Accounting, Vol. 39, Issue 7‐8, pp. 1068-1101, 2012
Number of pages: 34 Posted: 26 Oct 2012
Fordham University - Gabelli School of Business, University of South Florida - School of Accountancy and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 1 (680,551)
  • Add to Cart

Abstract:

Loading...

earnings predictability, bank loans, cost of debt

22.

Social Capital and Debt Contracting: Evidence from Bank Loans and Public Bonds

Bank of Finland Research Discussion Paper No. 21/2015
Number of pages: 64 Posted: 23 Nov 2015 Last Revised: 08 Oct 2017
Fordham University - Gabelli School of Business, Rochester Institute of Technology - Saunders College of Business, Rensselaer Polytechnic Institute (RPI) - Lally School of Management and Rochester Institute of Technology (RIT) - Saunders College of Business
Downloads 129 (219,356)
Citation 5

Abstract:

Loading...

social capital, cooperative norm, moral hazard, cost of bank loans, public bonds

23.

Does Social Capital Mitigate Agency Problems? Evidence from Chief Executive Officer (CEO) Compensation

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 62 Posted: 04 Oct 2018
Rochester Institute of Technology - Saunders College of Business, Rensselaer Polytechnic Institute (RPI) - Lally School of Management and Rochester Institute of Technology (RIT) - Saunders College of Business
Downloads 127 (221,946)

Abstract:

Loading...

Executive compensation, Opportunistic timing, Backdating, Social capital, Social norms

24.

Creditor Control Rights and Firm Cash Holdings

FMA, 2013
Number of pages: 78 Posted: 21 Feb 2015
Bill B. Francis, Xian Sun and Qiang Wu
Rensselaer Polytechnic Institute (RPI) - Lally School of Management, Johns Hopkins University - Carey Business School and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 107 (251,549)

Abstract:

Loading...

cash holdings, agency cost of debt, creditor control

25.

Banking Deregulation and Corporate Tax Avoidance

China Journal of Accounting Research, Forthcoming
Number of pages: 36 Posted: 28 Sep 2016 Last Revised: 09 Oct 2016
Bill Francis, Ning Ren and Qiang Wu
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Long Island University Post and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 98 (267,059)

Abstract:

Loading...

Tax avoidance, interstate banking deregulation, external financing

26.

The Impact of Financial Markets on Payout Policy: Evidence from Short Selling

Number of pages: 62 Posted: 19 Sep 2017
Rensselaer Polytechnic Institute (RPI) - Lally School of Management, Rensselaer Polytechnic Institute (RPI) - Lally School of Management and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 94 (274,390)

Abstract:

Loading...

dividends, repurchases, short selling, Regulation SHO, signaling, smoothing

27.

Community Social Capital and Corporate Social Responsibility

Journal of Business Ethics, Forthcoming
Number of pages: 44 Posted: 21 Sep 2016
Rochester Institute of Technology - Saunders College of Business, Rensselaer Polytechnic Institute (RPI) - Lally School of Management and Rochester Institute of Technology (RIT) - Saunders College of Business
Downloads 94 (274,390)

Abstract:

Loading...

Corporate social responsibility; Social capital; Social Norm

28.

Corporate Boards and Bank Loan Contracting

Number of pages: 67 Posted: 18 Mar 2009
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University - Gabelli School of Business, Halle Institute for Economic Research and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 84 (294,541)
Citation 2

Abstract:

Loading...

Bank loan contracting; Boards of directors; Corporate governance; Monitoring; SOX

29.

CEO Political Preference and Corporate Tax Sheltering

Bank of Finland Research Discussion Paper No. 5/2016
Number of pages: 57 Posted: 11 Apr 2016
Rensselaer Polytechnic Institute (RPI) - Lally School of Management, Fordham University - Gabelli School of Business, Johns Hopkins University - Carey Business School and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 78 (307,887)

Abstract:

Loading...

G21, H26, G32, P16, political preference, tax sheltering, CEO, Democrats, Republicans, incentives

Financial Restatements, Cost of Debt and Information Spillover: Evidence from the Secondary Loan Market

Journal of Business Finance and Accounting, Forthcoming
Number of pages: 47 Posted: 02 Jun 2009
Jong Chool Park and Qiang Wu
University of South Florida - School of Accountancy and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 2 (666,093)
  • Add to Cart

Abstract:

Loading...

financial restatements, secondary loan market, cost of debt, information spillover

Financial Restatements, Cost of Debt and Information Spillover: Evidence from the Secondary Loan Market

Journal of Business Finance & Accounting, Vol. 36, Issue 9-10, pp. 1117-1147, November/December 2009
Number of pages: 31 Posted: 11 Nov 2009
Jong Chool Park and Qiang Wu
University of South Florida - School of Accountancy and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 1 (680,551)
  • Add to Cart

Abstract:

Loading...

31.

Do Islamic Banks Employ Less Earnings Management?

Journal of International Financial Management & Accounting, Vol. 24, Issue 3, pp. 203-233, 2013
Number of pages: 31 Posted: 10 Sep 2013
Kuwait University, affiliation not provided to SSRN and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 1 (648,295)
  • Add to Cart

Abstract:

Loading...

32.

The Effect of Foreign Institutional Ownership on Corporate Tax Avoidance: International Evidence

Bank of Finland Research Discussion Paper No. 26/2016
Posted: 14 May 2019
Fordham University - Gabelli School of Business, University of Texas Rio Grande Valley (UTRGV) (Formerly University of Texas-Pan American) - College of Business and Entrepreneurship, Rensselaer Polytechnic Institute (RPI) - Lally School of Management and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 0 (666,172)

Abstract:

Loading...

tax avoidance, foreign institutional ownership, tax morale, investment horizon, corporate governance