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Journal Articles

Disclosing Endogenous Cost Information

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Xu Jiang, Yan Xiong
Journal: The Accounting Review
The Accounting Review (2025) 100 (2): 249–268.
https://doi.org/10.2308/TAR-2023-0296
Published: 01 March 2025
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Journal Articles

Harmonized Accounting Standards and Investment Beauty Contests

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Xu Jiang, Chao Tang, Gaoqing Zhang
Journal: The Accounting Review
The Accounting Review (2023) 98 (7): 377–404.
https://doi.org/10.2308/TAR-2021-0232
Published: 01 November 2023
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Includes: Supplementary data
Journal Articles

Reporting of Investment Expenditure: Should It Be Aggregated with Operating Cash Flows?

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Xu Jiang, Chandra Kanodia, Gaoqing Zhang
Journal: The Accounting Review
The Accounting Review (2023) 98 (4): 167–190.
https://doi.org/10.2308/TAR-2019-0287
Published: 01 July 2023
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Journal Articles

Financial Reporting Discretion, Managerial Myopia, and Investment Efficiency

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Xu Jiang, Baohua Xin
Journal: The Accounting Review
The Accounting Review (2022) 97 (2): 291–316.
https://doi.org/10.2308/TAR-2017-0342
Published: 01 March 2022
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Journal Articles

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

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Qi Chen, Xu Jiang, Yun Zhang
Journal: The Accounting Review
The Accounting Review (2019) 94 (4): 189–214.
https://doi.org/10.2308/accr-52286
Published: 01 July 2019
View articletitled, The Effects of Audit Quality Disclosure on Audit Effort and Investment Efficiency
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