Research

Published Papers

4. “Organized Labor Effects on SG&A Cost Behavior” (with Hsihui Chang, Eric Lohwasser and Yue Qiu), conditionally accepted at Contemporary Accounting Research.

    • This paper was presented at City University of Hong Kong, Drexel University, Fudan University, Nanyang Technological University, Peking University, Shanghai Jiao Tong University, Taiwan National Central University, and the 2016 MAS Midyear Meeting.

3. Corporate Social Performance and Managerial Labor Market(with Feng Gao, Ling Lisic, and Ivy Zhang), Review of Accounting Studies, forthcoming.

2. “Common Ownership and Corporate Social Responsibility” (with Yue Qiu), Review of Corporate Finance Studies, forthcoming.

    • This paper was presented at Drexel University, Temple University, the 2020 Hawaii Accounting Research Conference, and the 2020 AAA Annual Meeting.

1. “How Internal Control Protects Shareholders’ Welfare: Evidence from Tax Avoidance in China” (with Hsihui Chang, Yurun He, and Maolin Wang), Journal of International Accounting Research, Summer 2020, Vol 19 (2), 19-39.

    • This paper was presented at Beijing Technology and Business University, Drexel University, National Central University, National Taipei University, Southeast University, and Yuan Ze University.

Working Papers

1. “Options Trading and Earnings Management” (with Zheng Qiao and Chongwu Xia)

    • Under second-round review at Accounting Horizons.
    • This paper was presented at the 2016 Midwest Finance Association (MFA) Annual Conference and the 2017 AAA Annual Meeting.

2. “Minimum Wage Hikes and Capital Deepening: Evidence from U.S. Establishments’ IT Budget(with Yue Qiu)

    • Under review at The Review of Financial Studies.
    • This paper was presented at Temple University, the Fourth Annual Philly Five Research Symposium 2019, the 2021 Financial Intermediation Research Society (FIRS) Conference, the 2021 Society of Labor Economists Annual Conference, and the IAB-LISER Seminar Series on Minimum Wages and Low Wage Policies.

3. “CEO’s Managerial Philosophy and Financial Reporting Quality: Evidence from China” (with Bin Lin, Chunli Liu, and Yaou Zhou)

4.CEO’s Managerial Philosophy and Tax Avoidance: Evidence from China” (with Hsihui Chang, Chunli Liu, and Yaou Zhou)

5. “Did Regulation Fair Disclosure Diminish Institutional Investors’ Ability to Mimic Profitable Insider Trades?”

    • This paper was presented at Drexel University, University at Buffalo, University of Minnesota, the 2013 Accounting Ph.D. Rookie Recruiting and Research Camp and the 2016 AAA Annual Meeting.

6. “Skilled Labor Risk and Financial Reporting Quality” (with Yue Qiu)

7. “Effect of Product Market Competition on Managers’ Range Forecasts of Earnings”