Liu Yang

Southeast Missouri State University

1 University Plaza

Cape Girardeau, MO MO 63701

United States

University of Miami - Department of Accounting

Coral Gables, FL 33146-6531

United States

  • Southeast Missouri State University

  • University of Miami - Department of Accounting

SCHOLARLY PAPERS

7

DOWNLOADS

119

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (7)

Actions:
Email selected abstracts
1.

De-Risking Through Equity Holdings: Bank and Insurer Behavior Under Capital Requirements

Number of pages: 38 Posted: 09 Jun 2020 Last Revised: 10 Nov 2020
Liu Yang, Qing Zhou and Min Zhu
Southeast Missouri State University, Department of Applied Finance and Actuarial Studies, Macquarie University and University of Queensland
Downloads 38 (569,725)

Abstract:

Loading...

Risk-based capital requirements; Capital structure; De-risking; Security issues

2.

Incorporating Release Lag in Detecting Misstatements

Number of pages: 40 Posted: 28 Mar 2022
Liu Yang and Min Zhu
Southeast Missouri State University and University of Queensland
Downloads 29 (627,260)

Abstract:

Loading...

Misstatement; Release lag; Serial misstatements; Machine learning; Random Forests; Model combination; Performance evaluation.

3.

Detecting Accounting Fraud with Noisy Labels

Number of pages: 38 Posted: 05 May 2022
Daniel Ahfock, Geoffrey McLachlan, Liu Yang and Min Zhu
University of Queensland, University of Queensland, Southeast Missouri State University and University of Queensland
Downloads 28 (647,402)

Abstract:

Loading...

Fraud prediction, machine leaning, release lag, noisy labels

4.

Would Improved Information Environment of a Less Regulated OTC Market Benefit Blue-chip Foreign Firms? Evidence from the OTCQX International Market

Number of pages: 58 Posted: 24 Mar 2021 Last Revised: 21 Sep 2021
Martin Kim, Steve Lin and Liu Yang
Saint Joseph's University, University of Memphis and Southeast Missouri State University
Downloads 24 (654,540)

Abstract:

Loading...

OTC; OTCQX; Cross-listing; Foreign Private Issuers; Earnings Transparency; IFRS

5.

XBRL Tag Extensions and Tax Accrual Quality

Journal of Information Systems, Forthcoming https://doi.org/10.2308/ISYS-19-054
Posted: 14 Nov 2020 Last Revised: 16 Nov 2020
Stephanie Walton, Liu Yang and Yiyang Zhang
Louisiana State University, Baton Rouge - Department of Accounting, Southeast Missouri State University and Youngstown State University - Lariccia School of Accounting and Finance

Abstract:

Loading...

eXtensible Business Reporting Language (XBRL), Tax Accrual, Extensions, Financial Reporting of Income Taxes

6.

Initial Evidence on the Market Impact of the iXBRL Adoption

Accounting Horizons Forthcoming
Posted: 09 Jun 2020 Last Revised: 23 Nov 2021
Xin Luo, Tawei Wang, Liu Yang, Xinlei Zhao, Xinlei Zhao and Yiyang Zhang
Marquette University, DePaul University - Kellstadt Graduate School of Business, Southeast Missouri State University, University of Toledo - College of Business AdministrationUniversity of Kentucky, Gatton College of Business and Economics, Von Allmen School of Accountancy, Students and Youngstown State University - Lariccia School of Accounting and Finance

Abstract:

Loading...

Inline XBRL, Informational Efficiency, Price Discovery

7.

Corporate Innovation and Future Earnings: Does Early Patent Disclosure Matter?

Posted: 09 Apr 2019 Last Revised: 01 Aug 2019
James Plecnik, Liu Yang and Joseph Zhang
Loyola Marymount University - College of Business Administration, Southeast Missouri State University and University of Memphis

Abstract:

Loading...

Patent; Innovation; Disclosure; American Inventors Protection Act