Ph.D., Texas Tech University
M.B.A., Yale School of Management
M.A., Shanghai Foreign Language Institute, China
Areas of expertise include financial reporting, international accounting standard, financial institution disclosure, and accounting theory.
Accounting for Lawyers, coauthored with W. Wang, Beijing: China University of Political Science and Law Press (2003).Venture Capital: Theory and Practice, coauthored with S. Li and Z. Yu, Shanghai: Shanghai University of Finance and Economics Press (2001).
- Scholarly Articles
“Accounting Standard for Research and Development Costs,” The Hong Kong Accountant, Nov/Dec:57-62 (1995).
“Environmental Performance and Reporting: Perceptions of Managers and Accounting Professionals in Hong Kong,” coauthored with B. Jaggi, International Journal of Accounting, 31:333-346 (1996).
“Effect on Cash Flows and Security Returns of an Allocation of R & D Costs between Capitalization and Expense“, coauthored with B. Horwitz, Journal of Financial Statement Analysis, 3:5-14 (1997).
“A Bank Failure Prediction Model Based on Bank Operations Profile,” coauthored with D. Clancy, Asia-Pacific Journal of Accounting, 16:255-274 (1999).
“An Emerging Market’s Reaction to Initial Modified Audit Opinion: Evidence from the Shanghai Stock Exchange,” coauthored with C. Chen and X. Su, Contemporary Accounting Research, 17:429-455 (2000).
“Impact of Ownership and Competition on the Productivity of Chinese Enterprises,” coauthored with A. Zhang and Y. Zhang, Journal of Comparative Economics, 29:327-346 (2001).
“Economic Consequences of the Cancellation of Inner Reserves for Hong Kong Banks,” coauthored with S. Leung, Review of Quantitative Finance and Accounting, 17:45-62 (2001).
“Relative Value Relevance of R & D Reporting: An International Comparison,” Journal of International Financial Management and Accounting, 13:153-174 (2002).
“Information Content of Earnings and Earnings Components of Commercial Banks: Impact of SFAS No. 115,” coauthored with B. Jaggi, Review of Quantitative Finance and Accounting, 18:405-421 (2002).
“Profitability and Productivity of Chinese Industrial Firms: Measurement and Ownership Implications,” coauthored with A. Zhang and Y. Zhang, China Economic Review, 13:65-88 (2002).
“The Role of Market-Based Financing in R & D Commercialization: Case Study of a Chinese Biotechnology Research Institute,” China Venture Capital, 1:20-30 (2002).
“Transition in R & D Management Control System: Case Study of a Chinese Biotechnology Research Institute,” Journal of High Technology Management Research, 14:213-229 (2003).
“Risk under ‘One Country and Two Systems’: Evidence from Classes A, B, and H Shares of Chinese Listed Companies,” coauthored with Y. Zhang, Review of Pacific Basin Financial Markets and Policies, 6:179-197 (2003).
“A Study of the R & D Efficiency and Productivity of Chinese Firms,” coauthored with A. Zhang and Y. Zhang, Journal of Comparative Economics, 31:444-464 (2003).
“Corporate Governance and Firm Performance: Some Evidence from Chinese Listed Companies,” Asia-Pacific Journal of Accounting and Economics, 10:187-201 (2003).
“The Valuation Differential between Class A and B Shares: Country Risk in the Chinese Stock Market,” coauthored with Y. Zhang, Journal of International Financial Management and Accounting, 15:44-59 (2004).
“The Impact of SFAS No. 114 on the Linear Information Dynamic for Commercial Banks,” coauthored with Y. He, Review of Quantitative Finance and Accounting, 23:313-328 (2004).
“The Impact of Family and Bank Ownership on Accounting Information Content: Evidence from France,” coauthored with B. Reyes, Journal of International Financial Management and Accounting, 18:223-246 (2007).”International Variation in Bank Accounting Information Content,” coauthored with Y. He, Journal of International Financial Management and Accounting, 19:236-260 (2008).
- Scholarship Award of Leon Hess Business School, Monmouth University, 2003
- Finalist for Institute of Management Accountants Doctorate Dissertation Award, 1994
- B. E. Needles, Jr. Doctoral Fellowship, Texas Tech University, 1993
- Doctoral Fellowship, Texas Tech University, 1990-92
- J. F. Riddle Fellowship, Yale School of Management, 1987