Xu Jiang

Duke University

100 Fuqua Drive

Durham, NC 27708-0204

United States

SCHOLARLY PAPERS

12

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3,864

SSRN CITATIONS
Rank 26,112

SSRN RANKINGS

Top 26,112

in Total Papers Citations

27

CROSSREF CITATIONS

9

Scholarly Papers (12)

1.

Tax Incidence and Tax Avoidance

Number of pages: 77 Posted: 15 Nov 2017 Last Revised: 05 Aug 2020
Duke University - Accounting, WHU - Otto Beisheim School of Management, Duke University and ESMT Berlin
Downloads 893 (32,538)
Citation 7

Abstract:

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Tax Avoidance, Tax Burden, Tax Incidence

2.

The Effects of Audit Quality Disclosure on Audit Effort and Investment Efficiency

Number of pages: 60 Posted: 15 Dec 2014 Last Revised: 06 Feb 2018
Qi Chen, Xu Jiang and Yun Zhang
Duke University - Fuqua School of Business, Duke University and George Washington University
Downloads 658 (49,193)
Citation 4

Abstract:

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auditing, disclosure, investment efficiency, financial reporting standard, auditing standard

3.

Accounting Conservatism and Debt Contract Efficiency: The Role of Non-Accounting Information

Number of pages: 50 Posted: 19 Jun 2010 Last Revised: 04 Jun 2017
Xu Jiang
Duke University
Downloads 569 (59,247)
Citation 4

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Accounting Conservatism, Debt Contract Efficiency, Information System, Decision Making

4.

Principles of Asset Recognition when Future Benefits are Uncertain

Number of pages: 56 Posted: 20 Jun 2016 Last Revised: 29 May 2019
Duke University, University of Minnesota - Carlson School of Management and University of Minnesota
Downloads 364 (101,315)

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Investment Measurements, Managerial Myopia, Real Effects

Biases in Accounting and Non-Accounting Information: Substitutes or Complements?

Number of pages: 50 Posted: 03 Sep 2016
Xu Jiang
Duke University
Downloads 337 (109,727)
Citation 2

Abstract:

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accounting bias, information system, complementary information

Biases in Accounting and Non-Accounting Information: Substitutes or Complements?

Journal of Accounting Research, Vol. 54, No. 5, 2016
Posted: 28 Apr 2017
Xu Jiang
Duke University

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accounting bias; information system; complementary information

6.

The Role of Asymmetric Disclosure When Price Efficiency Affects Real Efficiency

Number of pages: 46 Posted: 25 Apr 2018 Last Revised: 08 Aug 2018
Duke University - Fuqua School of Business, Yale School of Management, Duke University, University of Minnesota and George Washington University
Downloads 284 (132,599)

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Timely loss recognition; Price informativeness; Feedback effect

7.

Reporting Choices in the Shadow of Bank Runs

Chicago Booth Research Paper No. 15-51
Number of pages: 51 Posted: 12 Dec 2015 Last Revised: 14 Jul 2017
Pingyang Gao and Xu Jiang
Booth School of Business, University of Chicago and Duke University
Downloads 233 (161,577)
Citation 16

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Disclosure, Discretion, Market Discipline, Bank Runs, Financial Regulation

8.

Are Interim Performance Evaluations Optimal When the Evaluations Are Subject to Manipulation?

Number of pages: 68 Posted: 19 Jun 2017 Last Revised: 04 Feb 2021
Xu Jiang
Duke University
Downloads 200 (186,643)

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Interim Performance Evaluation, Performance Manipulation, Optimal Contracting, Moral Hazard

9.

Optimal Disclosure Rule, Private Benefits of Control and Efficient Liquidation

Number of pages: 51 Posted: 24 Oct 2016 Last Revised: 06 May 2021
Xu Jiang and Ming Yang
Duke University and Duke University - Finance
Downloads 132 (264,690)
Citation 1

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disclosure, agency problem, private benefit, security design, accounting conservatism

10.

Manipulation, Panic Runs, and the Short Selling Ban

Number of pages: 57 Posted: 10 Mar 2020
Pingyang Gao, Xu Jiang and Jinzhi Lu
Booth School of Business, University of Chicago, Duke University and City University of Hong Kong (CityUHK) - Department of Accountancy
Downloads 127 (272,461)

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Feedback effect, coordination games, short selling regulation, manipulative short selling, real effects

11.

Commonality of Accounting Standards and Investment Beauty Contests

HKUST Business School Research Paper No. 2020-011
Number of pages: 55 Posted: 08 Jan 2021 Last Revised: 11 Jun 2021
Xu Jiang, Chao Tang and Gaoqing Zhang
Duke University, Hong Kong University of Science & Technology (HKUST) - Department of Accounting and University of Minnesota
Downloads 67 (408,173)

Abstract:

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Beauty Contest, Investment Externality, Information Spillover, Disclosure, Accounting Standards, Harmonization, IFRS Adoption

12.

The Impact of Financial Histories on Individuals and Societies: A Replication and Extension of Berg Et. Al.

Research in Experimental Economics – Volume on Replication (2015) 95 – 135
Posted: 07 Dec 2016
Duke University, University of California, Irvine - Accounting Area and University of St. Thomas - Department of Accounting

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