Research Publications

Analyst visibility and earnings forecast quality

Cheng, Q., Deng, Tian, Huang, S., & Lin, A. P. (2026)

Paper forthcoming on Review of Accounting Studies in 2026

The impact of the new revenue on accruals quality: An analysis of ASC 606 and ASC 340-40

He, Huiyu (2026)

Paper forthcoming on Journal of Accounting Research in 2026

How labor market competition shapes workplace information on social media: evidence from Glassdoor reviews

Li, Shuo, Wang, R., & Zhang, L. (2026)

Paper forthcoming on Review of Accounting Studies in 2026

Institutional cross-ownership of peer firms and revelatory price efficiency

Cho, Y. J., Yang, H., & Zhao, Yue (2026)

Paper published on Journal of Financial and Quantitative Analysis, 61(2), 705-737 in 2026.

Conference calls and information spillover: the role of analyst participation

Awyong, Amanda, Cho, Y. J., & Yang, H. (2026)

Paper published on Review of Accounting Studies 31, 1131–1164 in 2026.

Green innovation and firms’ financial and environmental performance: The roles of pollution prevention versus control

Cheng, Q., Lin, A. P., & Yang, Mengjie. (2025)

Paper published on Journal of Accounting and Economics, 79(1), 101706. in 2025.

Does generative AI facilitate investor trading? Early evidence from ChatGPT outages

Cheng, Q., Lin, P., & Zhao, Yue (2025)

Paper published on Journal of Accounting and Economics, 101821 in 2025.

How do institutional investors facilitate reporting comparability? Evidence from common institutional ownership in the United States

Li, Xuanbo, Lou, Y., Wang, R., & Zhou, K. (2025)

Paper published on Contemporary Accounting Research 42 (2), 1176-1211 in 2025.

Do commercial ties influence ESG ratings? Evidence from Moody's and S&P

Li, Xuanbo, Lou, Y., & Zhang, L. (2024)

Paper published on Journal of Accounting Research, 62(5), 1901-1940 in 2024.