Janus Jian Zhang
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View article: Credit information sharing and firm innovation: Evidence from the establishment of public credit registries
Credit information sharing and firm innovation: Evidence from the establishment of public credit registries Open
Lenders are reluctant to finance firms' innovation activities because such activities tend to be opaque, with a high likelihood of negative outcomes that could hamper loan repayment. We posit that public credit registries (PCRs), which pla…
View article: The Spillover Effect of P2P Lending on Banks’ Loan Losses
The Spillover Effect of P2P Lending on Banks’ Loan Losses Open
View article: <div> Creditor Rights, Conflict of Interest Among Creditors, and Borrowers’ Accounting Conservatism: Evidence from Anti-recharacterization Laws</div>
Creditor Rights, Conflict of Interest Among Creditors, and Borrowers’ Accounting Conservatism: Evidence from Anti-recharacterization Laws Open
View article: How does mandated sustainability disclosure about conflict minerals affect supply chain finance?
How does mandated sustainability disclosure about conflict minerals affect supply chain finance? Open
We use the 2010 Dodd-Frank Act, which mandated that firms disclose the use of conflict minerals in their supply chain, to investigate whether and how conflict minerals disclosure (CMD) impacts the trade credit that a firm receives from its…
View article: Superstition, Risk Aversion, and Audit Quality: Evidence from China
Superstition, Risk Aversion, and Audit Quality: Evidence from China Open
SUMMARY We examine whether signing auditors’ perceptions of bad luck related to the Chinese zodiac-year superstition affect audit quality. We argue that these perceptions of bad luck heighten signing auditors’ sense of risk and lead them t…
View article: <p>Regulatory Cooperation Among Securities Regulators&nbsp;and Managerial Learning from Stock Prices</p>
Regulatory Cooperation Among Securities Regulators and Managerial Learning from Stock Prices Open
View article: The Spillover Effect of P2p Lending on Banks’ Loan Losses
The Spillover Effect of P2p Lending on Banks’ Loan Losses Open
View article: Contextual Factors Influencing Renewable Energy Policy Effectiveness: Global Country-Level Evidences
Contextual Factors Influencing Renewable Energy Policy Effectiveness: Global Country-Level Evidences Open
View article: Internal Governance and Corporate Social Responsibility Performance
Internal Governance and Corporate Social Responsibility Performance Open
View article: Product Market Effects of Customer Referencing
Product Market Effects of Customer Referencing Open
Customer referencing refers to the phenomenon that a firm intentionally reveals its connections to customers to raise its own reputation. In this paper, we rely on textual data about customer referencing in financial reports to examine the…
View article: Government subsidization and corporate product strategies: evidence from Chinese exporters
Government subsidization and corporate product strategies: evidence from Chinese exporters Open
Purpose This study aims to take advantage of exporters’ product codes and examine the effects of government subsidization on corporate product strategies by focusing on the dimension of product differentiation. Design/methodology/approach …
View article: Bank Monitoring of Borrowers and Borrowers’ Investment Efficiency: Evidence from the Switch to the Expected Credit Loss Model
Bank Monitoring of Borrowers and Borrowers’ Investment Efficiency: Evidence from the Switch to the Expected Credit Loss Model Open
View article: Does Supply Chain Visibility Enhance Trade Credit? Evidence through Operational Improvements
Does Supply Chain Visibility Enhance Trade Credit? Evidence through Operational Improvements Open
View article: Fixing the Core, Earnings Management, and Sustainable Emergence From Financial Distress: Evidence From China’s Special Treatment System
Fixing the Core, Earnings Management, and Sustainable Emergence From Financial Distress: Evidence From China’s Special Treatment System Open
Throughout their business life cycle, firms may experience financial distress. Successful emergence from such distress is important to their multiple stakeholders. Using a sample of publicly listed firms in China that emerged from Special …
View article: Competing Creditor Claims and Banks’ Loan Loss Provisions: Evidence From Anti-Recharacterization Laws
Competing Creditor Claims and Banks’ Loan Loss Provisions: Evidence From Anti-Recharacterization Laws Open
The state-level adoption of anti-recharacterization laws (ARL) significantly increases the rights of secured creditors by denying judges’ discretion and allowing buyers of securitized assets to seize the collateral in bankruptcy. We find t…
View article: Spillover Effects of Peer-to-Peer Lending on the Loan Losses of Commercial Banks
Spillover Effects of Peer-to-Peer Lending on the Loan Losses of Commercial Banks Open
View article: Offshore Trading Activities and Audit Fees: A Textual Approach
Offshore Trading Activities and Audit Fees: A Textual Approach Open
Purpose - The purpose of this paper is to investigate whether and how auditors’ pricing decisions are affected by their clients’ offshore trading activities, which are comprehensively measured through a textual analysis technique. Design/m…
View article: Regulatory Investigations of Audit Partners and Audit Quality Improvement
Regulatory Investigations of Audit Partners and Audit Quality Improvement Open
Prior studies of the effect of regulatory monitoring on audit quality focus on regulatory sanctions but ignore regulatory investigations. We hand-collected data on the China Securities Regulatory Commission (CSRC) investigations announced …
View article: Economic Policy Uncertainty and Accrual Estimates: Evidence from the Banking Industry
Economic Policy Uncertainty and Accrual Estimates: Evidence from the Banking Industry Open