{"id":7,"date":"2019-06-05T14:00:16","date_gmt":"2019-06-05T14:00:16","guid":{"rendered":"https:\/\/faculty.som.yale.edu\/frankzhang\/?page_id=7"},"modified":"2019-06-05T14:36:16","modified_gmt":"2019-06-05T14:36:16","slug":"publications","status":"publish","type":"page","link":"https:\/\/faculty.som.yale.edu\/frankzhang\/publications\/","title":{"rendered":"Publications"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]<\/p>\n

FORTHCOMING<\/h3>\n

Does financial reporting above or below the operating income matter to firms and investors? The case of investment income in China<\/h2>\n

F. Zhang, M. Luo and S. Shao
\nReview of Accounting Studies<\/em>
\nForthcoming
\nARTICLE<\/span><\/p>\n

GDP management to meet or beat growth targets<\/h2>\n

F. Zhang, C. Lyu, K. Wang, and X. Zhang
\nJournal of Accounting and Economics<\/em>
\nForthcoming
\nARTICLE<\/span><\/p>\n

2018<\/h3>\n

Buy-side analysts and earnings conference calls<\/h2>\n

F. Zhang, M. Jung and F. Wong
\nJournal of Accounting Research<\/em>
\n2018
\nARTICLE<\/span><\/p>\n

2017<\/h3>\n

The characteristics that provide independent information about average U.S. monthly stock return<\/h2>\n

F. Zhang, J. Green and J. Hand
\nReview of Financial Studies<\/em>
\n2017
\nARTICLE<\/span><\/p>\n

2016<\/h3>\n

Errors and dubious judgments in analysts\u2019 DCF valuation models<\/h2>\n

F. Zhang, J. Green, and J. Hand
\nReview of Accounting Studies<\/em>
\n2016
\nARTICLE<\/span><\/p>\n

Spring-loading when no one is looking? Earnings and cash flow management around acquisition<\/a><\/h2>\n

F. Zhang, S. Chen, and J. Thomas
\nReview of Accounting Studies<\/em>
\n2016
\nARTICLE<\/span><\/p>\n

The Changing Landscape of Accrual Accounting<\/h2>\n

F. Zhang, S. Chen, and A. Lerman
\nJournal of Accounting Research<\/em>
\n2016
\nARTICLE<\/span><\/p>\n

2015<\/h3>\n

Analyst interest as an early indicator of firm fundamental changes and stock returns<\/h2>\n

F. Zhang, M. Jung, and F. Wong
\nThe Accounting Review<\/em>
\n2015
\nARTICLE<\/span><\/p>\n

Non-executive employee ownership and corporate risk-taking<\/a><\/h2>\n

F. Zhang, F. Bova, K. Kolev, and J. Thomas
\nThe Accounting Review<\/em>
\n2015
\nARTICLE<\/span><\/p>\n

2014<\/h3>\n

Valuation of Tax Expense<\/a><\/h2>\n

J. Thomas and F. Zhang
\nReview of Accounting Studies<\/em>
\n2014
\nARTICLE<\/span><\/p>\n

2013<\/h3>\n

Orphans deserve attention: Financial reporting in the missing months when corporations change fiscal year<\/a><\/h2>\n

K. Du and F. Zhang
\nThe Accounting Review<\/em>
\n2013
\nARTICLE<\/span><\/p>\n

The surpraview of return predictive signals<\/h2>\n

F. Zhang, J. Green and J. Hand
\nReview of Accounting Studies<\/em>
\n2013
\nARTICLE<\/span><\/p>\n

Tax-motivated loss shifting<\/a><\/h2>\n

F. Zhang, M. Erickson, and S. Heitzman
\nThe Accounting Review<\/em>
\n2013
\nARTICLE<\/span><\/p>\n

2012<\/h3>\n

The change in information uncertainty and acquirer wealth losses<\/a><\/h2>\n

F. Zhang, M. Erickson, and S. Wang
\nReview of Accounting Studies<\/em>
\n2012
\nARTICLE<\/span><\/p>\n

2011<\/h3>\n

Why are recommendations optimistic? Evidence from analysts’ coverage initiations<\/a><\/h2>\n

Y. Ertimur, V. Muslu and F. Zhang
\nReview of Accounting Studies<\/em>
\n2011
\nARTICLE<\/span><\/p>\n

2010<\/h3>\n

The q-Theory Approach to Understanding the Accrual Anomaly<\/h2>\n

J. G. Wu, L. Zhang and X. Zhang
\nJournal of Accounting Research<\/em>
\n2010
\nARTICLE<\/span><\/p>\n

2008<\/h3>\n

Overreaction to Intra-industry Information Transfers?<\/a><\/h2>\n

J. Thomas and F. Zhang
\nJournal of Accounting Research<\/em>
\n2008
\nARTICLE<\/span><\/p>\n

2007<\/h3>\n

Accruals, investment, and the accrual anomaly<\/a><\/h2>\n

X. F. Zhang
\nThe Accounting Review<\/em>
\n2007
\nARTICLE<\/span><\/p>\n

2006<\/h3>\n

Information Uncertainty and Analyst Forecast Behavior<\/a><\/h2>\n

X. F. Zhang
\nContemporary Accounting Research<\/em>
\n2006
\nARTICLE<\/span><\/p>\n

Information uncertainty and stock returns<\/a><\/h2>\n

X. Zhang
\nThe Journal of Finance<\/em>
\n2006
\nARTICLE<\/span>
\n[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

[vc_row][vc_column][vc_column_text] FORTHCOMING Does financial reporting above or below the operating income matter to firms and investors? The case of investment income in China F. Zhang, M. Luo and S. Shao Review of Accounting Studies Forthcoming ARTICLE GDP management to meet or beat growth targets F. Zhang, C. Lyu, K. Wang, and X. Zhang Journal of […]<\/p>\n","protected":false},"author":17,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"inline_featured_image":false,"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"class_list":{"0":"post-7","1":"page","2":"type-page","3":"status-publish","5":"entry"},"_links":{"self":[{"href":"https:\/\/faculty.som.yale.edu\/frankzhang\/wp-json\/wp\/v2\/pages\/7","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/faculty.som.yale.edu\/frankzhang\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/faculty.som.yale.edu\/frankzhang\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/faculty.som.yale.edu\/frankzhang\/wp-json\/wp\/v2\/users\/17"}],"replies":[{"embeddable":true,"href":"https:\/\/faculty.som.yale.edu\/frankzhang\/wp-json\/wp\/v2\/comments?post=7"}],"version-history":[{"count":2,"href":"https:\/\/faculty.som.yale.edu\/frankzhang\/wp-json\/wp\/v2\/pages\/7\/revisions"}],"predecessor-version":[{"id":26,"href":"https:\/\/faculty.som.yale.edu\/frankzhang\/wp-json\/wp\/v2\/pages\/7\/revisions\/26"}],"wp:attachment":[{"href":"https:\/\/faculty.som.yale.edu\/frankzhang\/wp-json\/wp\/v2\/media?parent=7"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}