Qiang Wu

Hong Kong Polytechnic University - School of Accounting and Finance

Professor and Associate Head (Research)

Hung Hom

Kowloon

Hong Kong

  • Hong Kong Polytechnic University - School of Accounting and Finance

SCHOLARLY PAPERS

54

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344

Scholarly Papers (54)

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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
Chun Keung (Stan) Hoi, Qiang Wu and Hao Zhang
Rochester Institute of Technology (RIT) - Department of Accounting and Finance, Hong Kong Polytechnic University - School of Accounting and Finance and Rochester Institute of Technology (RIT) - Saunders College of Business
Downloads 4,062 (4,317)
Citation 36

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

2.

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

Downloads 2,022 (13,345)
Citation 73

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
Bill Francis, Iftekhar Hasan, Jong Chool Park and Qiang Wu
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University, University of South Florida - School of Accountancy and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 1,265 (26,872)
Citation 8

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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
Bill Francis, Iftekhar Hasan, Jong Chool Park and Qiang Wu
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University, University of South Florida - School of Accountancy and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 531 (87,329)
Citation 4

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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 Last Revised: 04 Jun 2016
Bill Francis, Iftekhar Hasan, Jong Chool Park and Qiang Wu
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University, University of South Florida - School of Accountancy and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 155 (314,041)
Citation 51

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

Number of pages: 51 Posted: 18 Mar 2009
Bill Francis, Iftekhar Hasan, Jong Chool Park and Qiang Wu
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University, University of South Florida - School of Accountancy and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 71 (543,611)
Citation 7

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

3.

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

Downloads 1,420 (17,998)
Citation 35

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
Bill Francis, Iftekhar Hasan and Qiang Wu
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 912 (42,956)

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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
Bill Francis, Iftekhar Hasan and Qiang Wu
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 508 (92,349)
Citation 20

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academic directors, professors, firm performance, advising, monitoring

4.

Managerial Ability and Tax Aggressiveness

Downloads 1,622 (18,837)
Citation 7

Managerial Ability and Tax Aggressiveness

China Accounting and Finance Review, 24(1)
Number of pages: 43 Posted: 02 Nov 2013 Last Revised: 18 Apr 2022
Bill Francis, Xian Sun, Chia-Hsiang Weng and Qiang Wu
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Johns Hopkins University - Carey Business School, National Chengchi University (NCCU) - Department of Accounting and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 1,603 (18,816)
Citation 21

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Managerial Ability; Tax Avoidance; Tax Aggressiveness

Managerial Ability and Tax Aggressiveness

China Accounting & Finance Review, Vol. 24, No. 1, 2022
Number of pages: 23 Posted: 11 Aug 2023
Bill Francis, Xian Sun, Chia-Hsiang Weng and Qiang Wu
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Johns Hopkins University - Carey Business School, National Chengchi University (NCCU) - Department of Accounting and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 19 (888,248)

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Managerial ability, Tax aggressiveness, Investment opportunities, Reputation costs

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
Bill B. Francis, Iftekhar Hasan and Qiang Wu
Rensselaer Polytechnic Institute (RPI) - Lally School of Management, Fordham University and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 1,223 (28,745)
Citation 63

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

6.

Are Female CFOs Less Tax Aggressive? Evidence from Tax Aggressiveness

Downloads 1,035 (36,486)
Citation 8

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
Bill Francis, Iftekhar Hasan, Qiang Wu and Meng Yan
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University, Hong Kong Polytechnic University - School of Accounting and Finance and Fordham University - Gabelli School of Business
Downloads 525 (88,589)
Citation 7

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

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
Bill Francis, Iftekhar Hasan, Qiang Wu and Meng Yan
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University, Hong Kong Polytechnic University - School of Accounting and Finance and Fordham University - Gabelli School of Business
Downloads 510 (91,858)
Citation 5

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

7.

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
Arthur C. Allen, Bill B. Francis, Qiang Wu and Yijiang Zhao
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 808 (51,480)
Citation 12

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

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
Iftekhar Hasan, Chun Keung (Stan) Hoi, Qiang Wu and Hao Zhang
Fordham University, Rochester Institute of Technology (RIT) - Department of Accounting and Finance, Hong Kong Polytechnic University - School of Accounting and Finance and Rochester Institute of Technology (RIT) - Saunders College of Business
Downloads 747 (57,158)
Citation 30

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

9.

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

Downloads 708 (61,424)
Citation 71

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
Iftekhar Hasan, Chun Keung (Stan) Hoi, Qiang Wu and Hao Zhang
Fordham University, Rochester Institute of Technology (RIT) - Department of Accounting and Finance, Hong Kong Polytechnic University - School of Accounting and Finance and Rochester Institute of Technology (RIT) - Saunders College of Business
Downloads 526 (88,368)
Citation 67

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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: 18 Nov 2021
Chun Keung (Stan) Hoi, Iftekhar Hasan, Qiang Wu and Hao Zhang
Rochester Institute of Technology (RIT) - Department of Accounting and Finance, Fordham University, Hong Kong Polytechnic University - School of Accounting and Finance and Rochester Institute of Technology (RIT) - Saunders College of Business
Downloads 182 (273,366)
Citation 5

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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
Iftekhar Hasan, Chun Keung (Stan) Hoi, Qiang Wu and Hao Zhang
Fordham University, Rochester Institute of Technology (RIT) - Department of Accounting and Finance, Hong Kong Polytechnic University - School of Accounting and Finance and Rochester Institute of Technology (RIT) - Saunders College of Business

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

10.

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

Downloads 648 (68,836)
Citation 37

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
Bill Francis, Iftekhar Hasan and Qiang Wu
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 648 (67,925)
Citation 37

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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
Qiang Wu, Bill Francis and Iftekhar Hasan
Hong Kong Polytechnic University - School of Accounting and Finance, Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology and Fordham University

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accounting conservatism, shareholder value, financial crisis

11.

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
Iftekhar Hasan, Chun Keung (Stan) Hoi, Qiang Wu and Hao Zhang
Fordham University, Rochester Institute of Technology (RIT) - Department of Accounting and Finance, Hong Kong Polytechnic University - School of Accounting and Finance and Rochester Institute of Technology (RIT) - Saunders College of Business
Downloads 623 (72,352)
Citation 6

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

12.

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

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 53 Posted: 05 Aug 2017 Last Revised: 19 Aug 2020
Bill Francis, Iftekhar Hasan, Yinjie (Victor) Shen and Qiang Wu
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University, Cleveland State University - Monte Ahuja College of Business and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 577 (79,607)
Citation 1

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Hedge fund activism; Female CEOs; Leadership style; Communication; Cooperation.

13.

The Impact of CFO Gender on Bank Loan Contracting

Downloads 545 (85,479)
Citation 7

The Impact of CFO Gender on Bank Loan Contracting

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 49 Posted: 21 Apr 2011
Qiang Wu, Bill Francis and Iftekhar Hasan
Hong Kong Polytechnic University - School of Accounting and Finance, Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology and Fordham University
Downloads 372 (133,221)

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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
Bill B. Francis, Iftekhar Hasan and Qiang Wu
Rensselaer Polytechnic Institute (RPI) - Lally School of Management, Fordham University and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 173 (285,878)
Citation 7

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CFOs, gender, accounting information, bank loans

14.

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
Hong Kong Polytechnic University - School of Accounting and Finance and Rochester Institute of Technology (RIT) - E. Philip Saunders College of Business
Downloads 472 (101,902)
Citation 2

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

15.

Innovation and Corporate Tax Planning: The Distinct Effects of Patents and R&D

Downloads 431 (113,397)
Citation 1

Innovation and Corporate Tax Planning: The Distinct Effects of Patents and R&D

Contemporary Accounting Research 38(1): 621-653
Number of pages: 56 Posted: 28 Jan 2018 Last Revised: 27 Sep 2021
Agnes Cheng, Peng Guo, Chia-Hsiang Weng and Qiang Wu
Hong Kong Polytechnic University, Rutgers Business School - Camden, National Chengchi University (NCCU) - Department of Accounting and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 431 (112,248)
Citation 1

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Tax Planning; Tax Avoidance; Income Shifting; Innovation; Patents; R&D; Transfer Pricing

Innovation and Corporate Tax Planning: The Distinct Effects of Patents and R&D

Contemporary Accounting Research, Forthcoming
Posted: 16 Jul 2020
Agnes Cheng, Peng Guo, Chia-Hsiang Weng and Qiang Wu
Hong Kong Polytechnic University, Rutgers Business School - Camden, National Chengchi University (NCCU) - Department of Accounting and Hong Kong Polytechnic University - School of Accounting and Finance

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Tax Planning, Tax Avoidance, Income Shifting, Innovation, Patents, R&D, Transfer Pricing

16.

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
Chun Keung (Stan) Hoi, Qiang Wu and Hao Zhang
Rochester Institute of Technology (RIT) - Department of Accounting and Finance, Hong Kong Polytechnic University - School of Accounting and Finance and Rochester Institute of Technology (RIT) - Saunders College of Business
Downloads 366 (136,719)
Citation 41

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

17.

Corporate Boards and Bank Loan Contracting

Downloads 346 (145,426)
Citation 6

Corporate Boards and Bank Loan Contracting

Journal of Financial Research, Forthcoming
Number of pages: 46 Posted: 10 Dec 2011
Qiang Wu, Bill Francis, Iftekhar Hasan and Michael Koetter
Hong Kong Polytechnic University - School of Accounting and Finance, Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University and Halle Institute for Economic Research
Downloads 194 (257,970)

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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
Bill B. Francis, Iftekhar Hasan, Michael Koetter and Qiang Wu
Rensselaer Polytechnic Institute (RPI) - Lally School of Management, Fordham University, Halle Institute for Economic Research and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 152 (319,332)
Citation 7

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corporate governance, corporate boards, loan contract terms

18.

Do Better Managers Get Better Loan Contracts?

Number of pages: 68 Posted: 14 Jun 2016 Last Revised: 24 Sep 2023
Bill B. Francis, Ning Ren, Ning Ren, Xian Sun and Qiang Wu
Rensselaer Polytechnic Institute (RPI) - Lally School of Management, University of Redlands, Johns Hopkins University - Carey Business School and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 344 (146,322)
Citation 8

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

19.

The Impact of Organization Capital on Firm Innovation

Number of pages: 61 Posted: 25 Oct 2015 Last Revised: 07 Nov 2015
Bill B. Francis, Suresh Babu Mani and Qiang Wu
Rensselaer Polytechnic Institute (RPI) - Lally School of Management, Rensselaer Polytechnic Institute (RPI) and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 340 (148,176)

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Organization capital; innovation; patents; citations

20.

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, Hong Kong Polytechnic University - School of Accounting and Finance and Rochester Institute of Technology (RIT) - Saunders College of Business
Downloads 340 (148,176)
Citation 5

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Debt covenants; Auditor quality; Covenant violations

21.

The Effect of Institutional Distance on Corporate Tax Avoidance: Evidence from Foreign Institutional Investors

Downloads 274 (185,785)
Citation 5

The Effect of Institutional Distance on Corporate Tax Avoidance: Evidence from Foreign Institutional Investors

Journal of International Accounting, Auditing and Taxation, Forthcoming
Number of pages: 47 Posted: 18 Aug 2016 Last Revised: 03 Jun 2021
Iftekhar Hasan, Incheol Kim, Haimeng Teng and Qiang Wu
Fordham University, University of Texas Rio Grande Valley (UTRGV) (Formerly University of Texas-Pan American) - College of Business and Entrepreneurship, Penn State Harrisburg and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 274 (184,872)
Citation 2

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Institutional Distance; Foreign Institutional Ownership; Tax Avoidance

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
Iftekhar Hasan, Incheol Kim, Haimeng Teng and Qiang Wu
Fordham University, University of Texas Rio Grande Valley (UTRGV) (Formerly University of Texas-Pan American) - College of Business and Entrepreneurship, Penn State Harrisburg and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 0 (147,473)

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

22.

Do Corporate Boards Matter During the Current Financial Crisis?

Review of Financial Economics, Forthcoming
Number of pages: 47 Posted: 29 Feb 2012
Qiang Wu, Bill Francis and Iftekhar Hasan
Hong Kong Polytechnic University - School of Accounting and Finance, Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology and Fordham University
Downloads 271 (187,787)
Citation 2

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

23.

Managerial Ability and Value Relevance of Earnings

China Accounting and Finance Review, Forthcoming
Number of pages: 60 Posted: 05 Mar 2020
Bill Francis, Iftekhar Hasan, Ibrahim Siraj and Qiang Wu
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University, Long Island University and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 268 (189,933)

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Managerial Ability, Value Relevance, Corporate Governance, Market Power

24.

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
Iftekhar Hasan, Jong Chool Park and Qiang Wu
Fordham University, University of South Florida - School of Accountancy and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 210 (240,366)

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earnings predictability, bank loans

25.

Does Greenwashing Pay Off? Evidence from the Corporate Bond Market

Number of pages: 62 Posted: 08 Aug 2023 Last Revised: 07 Sep 2023
Nazim Hussain, Shuo Wang, Qiang Wu and Cheng (Colin) Zeng
University of Groningen, University of Edinburgh, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University
Downloads 192 (262,043)

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Greenwashing; Environmental actions; Cost of bonds; Credit rating

26.

The Effect of Organization Capital on the Cost of Bank Loans

Forthcoming, Journal of Financial and Quantitative Analysis
Number of pages: 60 Posted: 24 Mar 2022
Anna N. Danielova, Bill Francis, Haimeng Teng and Qiang Wu
McMaster University - Finance & Business Economics, Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Penn State Harrisburg and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 192 (262,043)

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organization capital, intangible assets, cost of bank loans, inventors and innovation

27.

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
Iftekhar Hasan, Chun Keung (Stan) Hoi, Qiang Wu and Hao Zhang
Fordham University, Rochester Institute of Technology (RIT) - Department of Accounting and Finance, Hong Kong Polytechnic University - School of Accounting and Finance and Rochester Institute of Technology (RIT) - Saunders College of Business
Downloads 169 (291,689)
Citation 23

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

28.

Does Corporate Culture Impact Audit Pricing? Evidence from Textual Analysis

Journal of Business Finance & Accounting
Number of pages: 50 Posted: 25 Oct 2021
Huimin (Amy) Chen, Bill B. Francis, Tahseen Hasan and Qiang Wu
University of Massachusetts Lowell - The Robert J. Manning School of Business, Rensselaer Polytechnic Institute (RPI) - Lally School of Management, New York University (NYU) - Leonard N. Stern School of Business and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 167 (294,634)
Citation 4

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Corporate Culture, Collaboration Culture, Audit Fees, Audit Risk, Textual Analysis

29.

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
Huimin (Amy) Chen, Bill Francis, Qiang Wu and Yijiang Zhao
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 164 (299,170)

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30.

Does Gender Affect Innovation? Evidence from Female Chief Technology Officers

Research Policy, Forthcoming
Number of pages: 68 Posted: 26 Jul 2021 Last Revised: 07 Nov 2022
Qiang Wu, Wassim Dbouk, Iftekhar Hasan, Nada Kobeissi and Li Zheng
Hong Kong Polytechnic University - School of Accounting and Finance, American University of Beirut, Fordham University, Long Island University and General Electric Company
Downloads 162 (302,259)
Citation 1

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31.

Is Social Capital Associated with Corporate Innovation? Evidence from Publicly Listed Firms in the U.S.

Journal of Corporate Finance, Forthcoming
Number of pages: 60 Posted: 20 Apr 2020
Iftekhar Hasan, Chun Keung (Stan) Hoi, Qiang Wu and Hao Zhang
Fordham University, Rochester Institute of Technology (RIT) - Department of Accounting and Finance, Hong Kong Polytechnic University - School of Accounting and Finance and Rochester Institute of Technology (RIT) - Saunders College of Business
Downloads 150 (322,477)
Citation 16

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Social Capital; Trust; Cooperation; Innovation; Patents; Citations

32.

Third-Party Reaction to Hedge Fund Activism: The Auditor Perspective

Number of pages: 68 Posted: 07 Feb 2019 Last Revised: 19 May 2022
Huimin (Amy) Chen, Bill Francis, Yinjie (Victor) Shen and Qiang Wu
University of Massachusetts Lowell - The Robert J. Manning School of Business, Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Cleveland State University - Monte Ahuja College of Business and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 148 (325,941)

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Hedge fund activism, Auditors, Audit fees, Financial reporting complexity, Internal control weakness

33.

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

Number of pages: 62 Posted: 19 Sep 2017
Bill B. Francis, Gilna Samuel and Qiang Wu
Rensselaer Polytechnic Institute (RPI) - Lally School of Management, California State University, San Bernardino and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 148 (325,941)
Citation 1

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

34.

CEO Political Preference and Corporate Tax Sheltering

Bank of Finland Research Discussion Paper No. 5/2016
Number of pages: 57 Posted: 11 Apr 2016 Last Revised: 18 Nov 2021
Bill B. Francis, Iftekhar Hasan, Xian Sun and Qiang Wu
Rensselaer Polytechnic Institute (RPI) - Lally School of Management, Fordham University, Johns Hopkins University - Carey Business School and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 135 (350,484)
Citation 7

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political preference, tax sheltering, CEO, Democrats, Republicans, incentives

35.

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, Ning Ren and Qiang Wu
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, University of Redlands and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 133 (354,495)

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Tax avoidance, interstate banking deregulation, external financing

36.

Community Social Capital and Corporate Social Responsibility

Journal of Business Ethics, Forthcoming
Number of pages: 44 Posted: 21 Sep 2016
Chun Keung (Stan) Hoi, Qiang Wu and Hao Zhang
Rochester Institute of Technology (RIT) - Department of Accounting and Finance, Hong Kong Polytechnic University - School of Accounting and Finance and Rochester Institute of Technology (RIT) - Saunders College of Business
Downloads 130 (360,710)
Citation 14

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Corporate social responsibility; Social capital; Social Norm

37.

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 Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 129 (362,736)

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cash holdings, agency cost of debt, creditor control

38.

The Effect of Shareholder-Debtholder Conflicts on Corporate Tax Aggressiveness: Evidence from Dual Holders

Journal of Banking and Finance, Volume 138, 2022, 106411
Number of pages: 50 Posted: 10 Jan 2022 Last Revised: 04 Apr 2023
Bill B. Francis, Haimeng Teng, Ying Wang and Qiang Wu
Rensselaer Polytechnic Institute (RPI) - Lally School of Management, Penn State Harrisburg, State University of New York at Albany - School of Business and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 127 (367,015)
Citation 1

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Tax aggressiveness, shareholder-debtholder conflicts, dual holders, risk shifting, managerial risk-taking incentives

39.

Corporate Boards and Bank Loan Contracting

Number of pages: 67 Posted: 18 Mar 2009
Bill Francis, Iftekhar Hasan, Michael Koetter and Qiang Wu
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University, Halle Institute for Economic Research and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 113 (399,846)
Citation 5

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

40.

Bank Credit and Trade Credit: Evidence from Natural Experiments

Journal of Banking and Finance, Forthcoming
Number of pages: 48 Posted: 06 Sep 2019
Shenglan Chen, Hui Ma and Qiang Wu
Zhejiang University of Technology, Shanghai University of Finance and Economics and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 107 (415,817)
Citation 5

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trade credit; bank credit; China; bank deregulation; quasi-natural experiment

41.

Does Common Ownership Constrain Managerial Rent Extraction? Evidence from Insider Trading Profitability

Journal of Corporate Finance, Forthcoming
Number of pages: 69 Posted: 02 Mar 2023 Last Revised: 26 Mar 2023
Shenglan Chen, Hui Ma, Qiang Wu and Hao Zhang
Zhejiang University of Technology, Shanghai University of Finance and Economics, Hong Kong Polytechnic University - School of Accounting and Finance and Rochester Institute of Technology (RIT) - Saunders College of Business
Downloads 82 (494,134)

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common ownership, managerial opportunism, insider trading, institutional investors

42.

The State Expropriation Risk and the Pricing of Foreign Earnings

Number of pages: 60 Posted: 17 Sep 2019 Last Revised: 24 Mar 2021
Iftekhar Hasan, Ibrahim Siraj, Amine Tarazi and Qiang Wu
Fordham University, Long Island University, University of Limoges - Laboratoire d'Analyse et de Prospectives Économiques (LAPE) and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 74 (524,358)
Citation 1

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Value relevance; Expropriation Risk; Foreign Earnings; Multinationals

43.

Does New Lease Accounting Standard ASC 842 Affect Bank Loan Pricing?

Number of pages: 51 Posted: 08 Aug 2023
Yani Li, Sunny Sun, Qiang Wu and Cheng (Colin) Zeng
Hong Kong Polytechnic University, School of Accounting and Finance, Students, Hong Kong Polytechnic University, School of Accounting and Finance, Students, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University
Downloads 65 (562,323)

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operating lease, ASC 842, recognition versus disclosure, loan spread

44.

Creative Corporate Culture and Corporate Tax Avoidance

British Accounting Review, Forthcoming
Number of pages: 53 Posted: 25 May 2023
Tahseen Hasan, Kose John, Haimeng Teng and Qiang Wu
New York University (NYU) - Leonard N. Stern School of Business, New York University (NYU) - Department of Finance, Penn State Harrisburg and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 58 (594,746)
Citation 1

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Creative Corporate Culture; Tax Avoidance; Textual Analysis

45.

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
Bill Francis, Iftekhar Hasan, Liuling Liu, Qiang Wu and Yijiang Zhao
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 52 (625,601)
Citation 3

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Analysts’ career concerns, Cost of bank loans, Firm risk, Natural experiment

46.

Does Public Scrutiny on Corporate Tax Decisions Affect Directors? Effects of Responsible (Irresponsible) Corporate Tax Practices on Director Reputation

Number of pages: 39 Posted: 29 Jul 2022 Last Revised: 24 Aug 2022
Chun Keung (Stan) Hoi, Yun Ke, Qiang Wu and Hao Zhang
Rochester Institute of Technology (RIT) - Department of Accounting and Finance, University of Texas at El Paso - Department of Accounting & Information Systems, Hong Kong Polytechnic University - School of Accounting and Finance and Rochester Institute of Technology (RIT) - Saunders College of Business
Downloads 39 (702,683)

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Corporate tax avoidance; news media coverage; director reputation; corporate social responsibility; social norm; labor market for directors

47.

Short Selling Threat and Real Activity Manipulation: Evidence from a Natural Experiment

Chen, H. A., & Wu, Q. (2021). Short selling threat and real activity manipulation: Evidence from a natural experiment. Advances in accounting, 52, 100514.
Number of pages: 58 Posted: 22 Jun 2021
Huimin (Amy) Chen and Qiang Wu
University of Massachusetts Lowell - The Robert J. Manning School of Business and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 37 (716,114)
Citation 1

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Short selling threat, Real earnings management, Regulation SHO

48.

Do Creditor Control Rights Impact Corporate Tax Aggressiveness? Evidence from Debt Covenant Violations

Journal of Business Finance and Accounting, Forthcoming
Number of pages: 57 Posted: 24 Jul 2023
Agnes Cheng, Bill Francis, Zhi Li, Yinjie (Victor) Shen and Qiang Wu
Hong Kong Polytechnic University, Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Southwestern University of Finance and Economics, Cleveland State University - Monte Ahuja College of Business and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 35 (737,016)

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Covenant violations, tax aggressiveness, creditor control rights

49.

Banking Liberalization and Corporate Tax Planning: Evidence from Natural Experiments

Journal of Corporate Finance, Forthcoming
Number of pages: 55 Posted: 09 Aug 2022
Shenglan Chen, Hui Ma, Haimeng Teng and Qiang Wu
Zhejiang University of Technology, Shanghai University of Finance and Economics, Penn State Harrisburg and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 31 (759,310)
Citation 1

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50.

“Doing Well by Doing Good” or “Doing Good by Doing Well”: New Evidence from Bank Deregulation

Number of pages: 45 Posted: 06 Dec 2022
Hong Liu, Qiang Wu and Yue Zhou
Loughborough University - School of Business and Economics, Hong Kong Polytechnic University - School of Accounting and Finance and University of Southampton
Downloads 23 (823,894)

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CSR, bank competition, financial constraints

51.

Human Readability of Disclosures in a Machine-Readable World

Number of pages: 78
Andrew C. Call, Ben Wang, Liwei Weng and Qiang Wu
Arizona State University (ASU) - School of Accountancy, The Hong Kong Polytechnic University, The Hong Kong Polytechnic University and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 17

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Machine readability, human readability, retail investor, capital market consequences

52.

Common Institutional Ownership and Stock Price Crash Risk

Number of pages: 59
Shenglan Chen, Hui Ma, Qiang Wu and Hao Zhang
Zhejiang University of Technology, Shanghai University of Finance and Economics, Hong Kong Polytechnic University - School of Accounting and Finance and Rochester Institute of Technology (RIT) - Saunders College of Business
Downloads 6

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Common institutional ownership, Bad news hoarding, Overinvestment, Stock price crash risk, Monitoring, Governance externalities

53.

Disentangling Stock Return Synchronicity through the Auditor's Perspective

Journal of Business Finance & Accounting, forthcoming
Number of pages: 61
Joseph Micale, Iftekhar Hasan and Qiang Wu
New Jersey Institute of Technology - Martin Tuchman School of Management, Fordham University and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 5

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synchronicity, stock returns, idiosyncratic volatility, stock price informativeness, auditor, audit fees, ICFR, firm-specific information, cost of debt, cost of equity

54.

Low-Cost Activism Threats and Corporate Tax Avoidance

Posted: 15 Oct 2022 Last Revised: 04 Apr 2023
Johan Maharjan, Thomas C. Omer, Qiang Wu and Yijiang Zhao
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