Qiang Wu

Hong Kong Polytechnic University-School of Accounting and Finance

Professor

SCHOLARLY PAPERS

46

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19,812

SSRN CITATIONS
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Top 1,715

in Total Papers Citations

362

CROSSREF CITATIONS

373

Scholarly Papers (46)

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 (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 3,875 (3,819)
Citation 36

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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, University of South Florida - School of Accountancy and Hong Kong Polytechnic University-School of Accounting and Finance
Downloads 1,227 (23,629)
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
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 443 (91,967)
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
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 132 (300,137)
Citation 18

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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, University of South Florida - School of Accountancy and Hong Kong Polytechnic University-School of Accounting and Finance
Downloads 46 (554,305)
Citation 7

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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 and Hong Kong Polytechnic University-School of Accounting and Finance
Downloads 875 (38,386)

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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
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University and Hong Kong Polytechnic University-School of Accounting and Finance
Downloads 427 (96,024)
Citation 18

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academic directors, professors, firm performance, advising, monitoring

4.

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
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 1,500 (17,763)
Citation 18

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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 and Hong Kong Polytechnic University-School of Accounting and Finance
Downloads 1,067 (29,388)
Citation 58

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

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, Hong Kong Polytechnic University-School of Accounting and Finance and Fordham University - Gabelli School of Business
Downloads 485 (82,550)
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, 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, Hong Kong Polytechnic University-School of Accounting and Finance and Fordham University - Gabelli School of Business
Downloads 407 (101,432)
Citation 6

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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
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 772 (46,035)
Citation 3

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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
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 710 (51,507)
Citation 30

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

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, 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 491 (81,364)
Citation 23

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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
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 152 (268,409)
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
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

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 and Hong Kong Polytechnic University-School of Accounting and Finance
Downloads 596 (63,743)
Citation 28

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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
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
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 589 (65,487)
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
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 513 (77,870)
Citation 1

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

13.
Downloads 498 ( 80,767)
Citation 3

The Impact of CFO Gender on Bank Loan Contracting

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 49 Posted: 21 Apr 2011
Hong Kong Polytechnic University-School of Accounting and Finance, Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology and Fordham University
Downloads 338 (125,333)

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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
Rensselaer Polytechnic Institute (RPI) - Lally School of Management, Fordham University and Hong Kong Polytechnic University-School of Accounting and Finance
Downloads 160 (257,325)
Citation 3

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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 443 (92,743)
Citation 2

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

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
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 401 (103,231)
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
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.

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 314 (136,149)
Citation 5

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Debt covenants; Auditor quality; Covenant violations

17.

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 Hong Kong Polytechnic University-School of Accounting and Finance
Downloads 306 (139,963)

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Organization capital; innovation; patents; citations

18.

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 (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 300 (142,864)
Citation 16

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

19.
Downloads 290 (148,057)
Citation 1

Corporate Boards and Bank Loan Contracting

Journal of Financial Research, Forthcoming
Number of pages: 46 Posted: 10 Dec 2011
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 165 (250,568)

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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
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 125 (312,771)
Citation 2

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corporate governance, corporate boards, loan contract terms

20.

Do Better Managers Get Better Loan Contracts?

Number of pages: 67 Posted: 14 Jun 2016
Rensselaer Polytechnic Institute (RPI) - Lally School of Management, Rensselaer Polytechnic InstituteLong Island University Post, Johns Hopkins University - Carey Business School and Hong Kong Polytechnic University-School of Accounting and Finance
Downloads 275 (156,112)
Citation 4

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

21.

Do Corporate Boards Matter During the Current Financial Crisis?

Review of Financial Economics, Forthcoming
Number of pages: 47 Posted: 29 Feb 2012
Hong Kong Polytechnic University-School of Accounting and Finance, Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology and Fordham University
Downloads 243 (176,491)
Citation 2

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

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
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 228 (187,123)
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
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

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, University of South Florida - School of Accountancy and Hong Kong Polytechnic University-School of Accounting and Finance
Downloads 195 (216,748)

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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, University of South Florida - School of Accountancy and Hong Kong Polytechnic University-School of Accounting and Finance
Downloads 1 (933,997)
Citation 1

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earnings predictability, bank loans, cost of debt

24.

Managerial Ability and Value Relevance of Earnings

China Accounting and Finance Review, Forthcoming
Number of pages: 60 Posted: 05 Mar 2020
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University, affiliation not provided to SSRN and Hong Kong Polytechnic University-School of Accounting and Finance
Downloads 193 (218,809)

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Managerial Ability, Value Relevance, Corporate Governance, Market Power

25.

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, 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 156 (262,190)
Citation 23

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26.

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
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 133 (297,181)
Citation 3

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

27.

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, California State University, San Bernardino and Hong Kong Polytechnic University-School of Accounting and Finance
Downloads 133 (297,181)
Citation 2

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

28.

Does Corporate Culture Impact Audit Pricing? Evidence from Textual Analysis

Journal of Business Finance & Accounting
Number of pages: 50 Posted: 25 Oct 2021
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 123 (315,166)

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

29.

Community Social Capital and Corporate Social Responsibility

Journal of Business Ethics, Forthcoming
Number of pages: 44 Posted: 21 Sep 2016
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 116 (328,486)
Citation 4

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Corporate social responsibility; Social capital; Social Norm

30.

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 115 (330,462)

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cash holdings, agency cost of debt, creditor control

31.

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

Number of pages: 68 Posted: 07 Feb 2019 Last Revised: 19 May 2022
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 113 (334,564)

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

32.

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, Rensselaer Polytechnic InstituteLong Island University Post and Hong Kong Polytechnic University-School of Accounting and Finance
Downloads 110 (340,865)

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Tax avoidance, interstate banking deregulation, external financing

33.

Does Gender Affect Innovation? Evidence from Female Chief Technology Officers

Research Policy, Forthcoming
Number of pages: 68 Posted: 26 Jul 2021
Hong Kong Polytechnic University-School of Accounting and Finance, Fordham University, Long Island University and General Electric Company
Downloads 109 (342,934)

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34.

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
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 107 (347,214)

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

35.

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
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 106 (349,462)
Citation 7

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

36.

Strategic Reaction and Tax Avoidance: Evidence from the Effect of Large IPOs on Peers

Number of pages: 52 Posted: 03 Sep 2020 Last Revised: 06 Nov 2021
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 100 (363,195)

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37.

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, Halle Institute for Economic Research and Hong Kong Polytechnic University-School of Accounting and Finance
Downloads 92 (382,756)
Citation 4

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

38.

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, Tongji University - School of Economics and Management and Hong Kong Polytechnic University-School of Accounting and Finance
Downloads 85 (401,684)
Citation 2

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

39.

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

Journal of Banking and Finance, Forthcoming
Number of pages: 50 Posted: 10 Jan 2022
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 76 (428,582)

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

40.

The State Expropriation Risk and the Pricing of Foreign Earnings

Number of pages: 60 Posted: 17 Sep 2019 Last Revised: 24 Mar 2021
Fordham University, affiliation not provided to SSRN, University of Limoges - Laboratoire d'Analyse et de Prospectives Économiques (LAPE) and Hong Kong Polytechnic University-School of Accounting and Finance
Downloads 57 (495,891)

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Value relevance; Expropriation Risk; Foreign Earnings; Multinationals

41.

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 29 (637,499)

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Short selling threat, Real earnings management, Regulation SHO

42.

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
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 27 (650,980)

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

43.

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
Rochester Institute of Technology (RIT) - Department of Accounting and Finance, Hong Kong Polytechnic University-School of Accounting and Finance, University of Texas at El Paso - Department of Accounting & Information Systems and Rochester Institute of Technology (RIT) - Saunders College of Business
Downloads 21 (695,667)

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

44.

Banking Liberalization and Corporate Tax Planning: Evidence from Natural Experiments

Journal of Corporate Finance, Forthcoming
Number of pages: 55 Posted: 09 Aug 2022
Zhejiang University of Technology, Tongji University - School of Economics and Management, Penn State Harrisburg and Hong Kong Polytechnic University-School of Accounting and Finance
Downloads 5 (843,106)

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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 Hong Kong Polytechnic University-School of Accounting and Finance
Downloads 2 (917,298)

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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 Hong Kong Polytechnic University-School of Accounting and Finance
Downloads 1 (933,997)
Citation 2

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46.

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, University of Massachusetts Dartmouthaffiliation not provided to SSRN and Hong Kong Polytechnic University-School of Accounting and Finance
Downloads 2 (879,396)
Citation 5

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