Xiaoyan Cheng, Ph.D.

Affiliations: 
2009 Accountancy The University of Nebraska - Lincoln, Lincoln, NE 
Area:
Accounting Business Administration
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Parents

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David Lee Smith grad student 2009 University of Nebraska - Lincoln
 (The effects of expensing stock options on option estimates, accruals quality, and information asymmetry in voluntarily and mandatorily expensing firms.)
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Publications

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Cheng X, Mpundu H, Wan H. (2020) Investment efficiency: Dual-class vs. Single-class firms Global Finance Journal. 45: 100477
Bao MX, Cheng X, Smith D. (2020) A path analysis investigation of the relationships between CEO pay ratios and firm performance mediated by employee satisfaction Advances in Accounting. 48: 100457
Bao MX, Cheng X, Geppert J, et al. (2019) Reexamination of Whether Accrual Quality Is a Price Factor Accounting and Finance Research. 8: 103
Bao MX, Cheng X, Smith D, et al. (2019) CEO Pay Ratios and Financial Reporting Quality Global Finance Journal. 100506
Cheng X, Smith D, Tanyi P. (2018) An analysis of proxy statement leadership structure justification disclosures Review of Quantitative Finance and Accounting. 51: 1071-1106
Cheng X, Gao L, Lawrence JE, et al. (2014) SEC division of corporation finance monitoring and CEO power Auditing. 33: 29-56
Cheng X, Gao L, Lawrence J, et al. (2014) An investigation of SEC “Speech GAAP” Research in Accounting Regulation. 26: 83-89
Cheng X, Smith D. (2013) Disclosure versus recognition: the case of expensing stock options Review of Quantitative Finance and Accounting. 40: 591-621
Cheng X, Crabtree AD, Smith DB. (2009) Disclosure of allegedly illegal corporate activities and information risk Advances in Accounting. 25: 136-146
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