Qiang Wu

Rensselaer Polytechnic Institute (RPI) - Lally School of Management

Associate Professor of Accounting

110 8th St

Troy, NY 12180

United States

SCHOLARLY PAPERS

30

DOWNLOADS
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12,061

CITATIONS
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Top 11,375

in Total Papers Citations

36

Scholarly Papers (30)

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 1,444 (3,822)
Citation 3

Abstract:

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, Gabelli School of Business, Fordham University, Old Dominion University and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 1,068 (15,656)
Citation 7

Abstract:

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, Gabelli School of Business, Fordham University, Old Dominion University and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 280 (90,733)
Citation 7

Abstract:

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, Gabelli School of Business, Fordham University, Old Dominion University and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 67 (292,077)
Citation 7

Abstract:

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, Gabelli School of Business, Fordham University, Old Dominion University and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 27 (428,133)
Citation 7

Abstract:

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, Gabelli School of Business, Fordham University and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 787 (24,645)
Citation 1

Abstract:

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, Gabelli School of Business, Fordham University and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 267 (95,560)
Citation 1

Abstract:

academic directors, professors, firm performance, advising, monitoring

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, Gabelli School of Business, Fordham University, Rensselaer Polytechnic Institute (RPI) - Lally School of Management and Gabelli School of Business, Fordham University
Downloads 390 (61,844)

Abstract:

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, Gabelli School of Business, Fordham University, Rensselaer Polytechnic Institute (RPI) - Lally School of Management and Gabelli School of Business, Fordham University
Downloads 158 (158,889)

Abstract:

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

5.

Managerial Ability and Tax Avoidance

Number of pages: 55 Posted: 02 Nov 2013 Last Revised: 18 Jul 2014
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 507 (18,817)

Abstract:

Managerial ability; Tax avoidance; Tax aggressiveness

6.

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, Gabelli School of Business, Fordham University and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 419 (34,343)
Citation 2

Abstract:

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

7.
Downloads 407 ( 59,312)
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 Gabelli School of Business, Fordham University
Downloads 274 (92,961)
Citation 2

Abstract:

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, Gabelli School of Business, Fordham University and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 133 (183,506)
Citation 2

Abstract:

CFOs, gender, accounting information, bank loans

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, Gabelli School of Business, Fordham University and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 407 (58,914)
Citation 2

Abstract:

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 Gabelli School of Business, Fordham University

Abstract:

accounting conservatism, shareholder value, financial crisis

9.

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
Gabelli School of Business, Fordham University, 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 343 (48,358)
Citation 3

Abstract:

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

10.

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
University of Nebraska at Lincoln - School of Accountancy, Rensselaer Polytechnic Institute (RPI) - Lally School of Management, Rensselaer Polytechnic Institute (RPI) - Lally School of Management and American University - Kogod School of Business
Downloads 325 (34,717)
Citation 1

Abstract:

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

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
Gabelli School of Business, Fordham University, 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 255 (100,256)

Abstract:

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, Gabelli School of Business, Fordham University, Rensselaer Polytechnic Institute (RPI) - Lally School of Management and Rochester Institute of Technology (RIT) - Saunders College of Business
Downloads 31 (408,897)

Abstract:

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
Gabelli School of Business, Fordham University, 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:

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

12.

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 274 (66,415)

Abstract:

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

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

Bank of Finland Research Discussion Paper No. 26/2016
Number of pages: 50 Posted: 25 Aug 2016
Gabelli School of Business, Fordham University, University of Texas - Rio Grande Valley - College of Business and Entrepreneurship, Rensselaer Polytechnic Institute (RPI) - Lally School of Management and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 141 (175,096)

Abstract:

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

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

Gabelli School of Business, Fordham University Research Paper No. 2824852
Number of pages: 49 Posted: 18 Aug 2016 Last Revised: 05 Dec 2016
Gabelli School of Business, Fordham University, University of Texas - Rio Grande Valley - College of Business and Entrepreneurship, Rensselaer Polytechnic Institute (RPI) - Lally School of Management and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 106 (218,393)

Abstract:

Tax Avoidance, Foreign Institutional Ownership, Tax Morale, Shareholder Protection

14.
Downloads 239 (107,852)
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, Gabelli School of Business, Fordham University and IWH
Downloads 139 (177,178)
Citation 4

Abstract:

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, Gabelli School of Business, Fordham University, IWH and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 100 (227,619)
Citation 4

Abstract:

corporate governance, corporate boards, loan contract terms

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
Gabelli School of Business, Fordham University, Old Dominion University and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 155 (161,492)
Citation 1

Abstract:

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
Gabelli School of Business, Fordham University, Old Dominion University and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 1 (583,556)
Citation 1
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Abstract:

earnings predictability, bank loans, cost of debt

16.

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 Gabelli School of Business, Fordham University
Downloads 153 (126,593)
Citation 2

Abstract:

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

17.

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 69 (111,630)

Abstract:

Debt covenants; Auditor quality; Covenant violations

18.

Corporate Boards and Bank Loan Contracting

Number of pages: 67 Posted: 18 Mar 2009
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Gabelli School of Business, Fordham University, IWH and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 47 (279,733)
Citation 4

Abstract:

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

19.

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 41 (246,046)

Abstract:

cash holdings, agency cost of debt, creditor control

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
Old Dominion University and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 2 (571,897)
Citation 4
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Abstract:

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
Old Dominion University and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 1 (583,556)
Citation 4
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Abstract:

21.

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 (554,881)
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Abstract:

22.

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 0 (462,578)

Abstract:

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

23.

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 0 (187,547)

Abstract:

Hedge Fund Activism; Female CEO; Managerial Characteristics

24.

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 0 (261,107)

Abstract:

Tax avoidance, interstate banking deregulation, external financing

25.

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 0 (316,238)

Abstract:

Corporate social responsibility; Social capital; Social Norm

26.

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 0 (179,738)

Abstract:

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

27.

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, Gabelli School of Business, Fordham University, Johns Hopkins University - Carey Business School and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 0 (295,792)

Abstract:

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

28.

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
Gabelli School of Business, Fordham University, 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 0 (255,245)

Abstract:

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

29.

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 0 (181,848)

Abstract:

Organization capital; innovation; patents; citations

30.

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
Gabelli School of Business, Fordham University, 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 0 (61,357)

Abstract:

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