Publications

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Chen, Qi, Huang, Zeqiong, Jiang, Xu, Zhang, Gaoqing, and Zhang, Yun. “Asymmetric Reporting Timeliness and Informational Feedback.” Management Science, forthcoming.  

Gao, Pingyang,  and Jiang, Xu. “The Economic Consequences of Discrete Recognition and Continuous Measurement.Journal of Accounting and Economics, 69 (2020) 101250.

Gao, Pingyang, Jiang, Xu and Zhang, Gaoqing.  “Firm Value and Market Liquidity around the Adoption of Common Accounting StandardsJournal of Accounting and Economics, 68 (2019) 101220.

Chen, Qi, Jiang, Xu, and Zhang, Yun.Does Audit Transparency Improve Audit Quality and Investment Efficiency?”  The Accounting Review, 94(4): 189-214.

Gao, Pingyang, and Jiang, Xu. “Reporting Choices in the Shadow of Bank Runs.”  Journal of Accounting and Economics, 65(1): 85-108.

Jiang, Xu, and Yang, Ming.Properties of optimal accounting rules in a signaling game.” Journal of Accounting and Economics 63 (2-3): 499-512, 2017.

Jiang, Xu. “Biases in Accounting and Nonaccounting  information: Substitutes or Complements?” Journal of Accounting Research 54 (5): 1297-1330, 2016.

Jiang, Xu., Lunawat, Rhadika, and Shapiro, Brian.The impact of financial histories on individuals and societies: A replication of and extension of Berg el al. (1995).Research in Experimental Economics 18 (1): 95-135, 2015.

 

Working Papers

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Jiang, Xu, Kanodia, Chandra and Zhang, Gaoqing. “Principles of Asset Recognition when Future Benefits are Uncertain.”

Jiang, Xu, and Xin, Baohua. “Accounting Discretion, Managerial Myopia, and Investment Efficiency.”

Jiang, Xu, and Yang, Ming.Optimal Disclosure Rule and Efficient Liquidation.

Jiang, Xu. “Earnings Management, Reporting Frequency and Agency Cost.

Dyreng, Scott, Jacob, Martin, Jiang, Xu and Muller, Max. “Tax Avoidance and Tax Incidence.

Gao, Pingyang, Jiang, Xu and Lu, Jinzhi. “Manipulation, Panic Runs and the Short Selling Ban.”

Jiang, Xu and Stocken, Phil. “Public Communication between Managers and Analysts.”

Jiang, Xu and Kubic, Matt. “FDIC Loss-Share Contracts in Failed-Bank Auctions.”

Jiang, Xu, Xin, Baohua and Xiong, Yan. “Why is Certified Financial Reporting Mandatory? A Real-Effects Perspective.”

Xue, Ying, Wen, Zheng and Jiang, Xu. “The Optimal Reservation Price.”

Xiong, Yan and  Jiang, Xu.  “Competition-induced Managerial Myopia.”