Research

Published Papers

6. “Minimum Wage Hikes and Capital Deepening: Evidence from U.S. Establishments’ IT Budget” (with Yue Qiu), the Journal of Financial and Quantitative Analysis, forthcoming.

    • 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, the IAB-LISER Seminar Series on Minimum Wages and Low Wage Policies, and the 2022 MFA Conference.

5. “Options Trading and Earnings Management” (with Zheng Qiao and Chongwu Xia), accepted at Accounting Horizons.

    • This paper was presented at the 2016 Midwest Finance Association (MFA) Annual Conference and the 2017 AAA Annual Meeting.

4. “Organized Labor Effects on SG&A Cost Behavior” (with Hsihui Chang, Eric Lohwasser and Yue Qiu), Contemporary Accounting Research, Spring 2022, Vol 39 (1): 404-427.

    • This paper was presented at the 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 the Managerial Labor Market” (with Feng Gao, Ling Lisic, and Ivy Zhang), Review of Accounting Studies, Nov 2021.

2. “Common Ownership and Corporate Social Responsibility” (with Yue Qiu), Review of Corporate Finance Studies, September 2021, Vol 10 (3): 551-577.

    • 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/Work in Process

1. “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.

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

    • Under review at The International Journal of Accounting

3. “Establishment-level Life Cycles and Analysts’ Forecasts” (with Sudipta Basu and Caroline Lee)

    • This paper was presented at Drexel University and Lehigh University (scheduled).

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

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

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

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