Selected Publications
Monograph
Book Chapters
Textbooks
- “Does Aggressiveness Help? Evidence from IPO Corruption and Pricing in China”, with Yong Huang and Kam C. Chan, Journal of Corporate Finance, 2021, 67: 101901. (Corresponding Author)
- “Do Media Connections Help? Evidence from IPO Pricing in China”, with Jiaxin Wang, Zhi Wang and Kam C. Chan, Journal of Accounting and Public Policy, 2023, 42(3), 107075. (First Author)
- “Industrial Robots and Firm Innovation: Big Data Evidence from China”, with Huijie Zhong, Xinran Zhang and Kam C. Chan, Journal of Accounting Literature, 2023, forthcoming. (Corresponding Author)
- “The Pre-IPO Dividend and IPO Underpricing: Evidence from China”, with Jiaxin Wang, Ruonan Cheng and Yong Huang, Pacific-Basin Finance Journal, 2023, 82, 102195.
- “Is Reverence for Life Reverence for Rule? Awe Culture and Corporate Tax Avoidance in China”, with Jiaxin Wang, Zhi Wang and Kam C. Chan, International Review of Financial Analysis, 2023, 90, 102855. (Corresponding Author).
- “COVID-19 Pandemic, Corporate Investment and the Real Option Value”, with Ziyi Zhang and Yi Feng, Emerging Markets Finance and Trade, 2023, 59(13), 3842-3865. (First Author)
- “Awe Culture and Corporate Social Responsibility? Evidence from China”, with Jiaxin Wang, Zhi Wang and Kam C. Chan, Accounting and Finance, 2023, 63(3), 3487-3517. (First Author)
- “Do Anti-corruption Campaigns Affect IPO Underpricing? Evidence from a Central Discipline Inspection of the CSRC in China”, with Zai Li and Jiaxin Wang, China Journal of Accounting Research, 2023, 16(1), 100281. (First & Corresponding Author)
- “Does the Truth Rest with the Minority? Divergent Views on Nonfinancial Firms’ Financial Investments from the Private Equity Market”, with Huang Yong and Kam C. Chan., International Review of Financial Analysis, 2022, 83, 102264. (Corresponding Author)
- “Do Firms Manipulate Earnings after Winning Public-Private Partnership Bids? Evidence from China”, with M. Ansar Majeed and Huijie Zhong, Emerging Markets Review, 2022, 51, 100880. (Corresponding Author)
- “Constitutional Amendment and Stock Prices: Evidence from China”, with Min Liu, Asia-Pacific Journal of Accounting & Economics, 2022, 29(4), 1025-1044. (First Author)
- “The Pricing and Performance of IPOs in China's Poor Counties” , with Jiaxin Wang, China Journal of Accounting Research, 2021, 14(4): 100205. (First & Corresponding Author)
- “Global Accounting Standards, Financial Statement Comparability, and the Cost of Capital” (Theory), with Yong Huang, International Review of Economics and Finance, 2020, 69: 301-318. (Corresponding Author)
- “Fifty Years of Analytical Accounting Research: History, Framework and Prospects”, Contemporary Accounting Review (in Chinese), 2019, 12(4), 27-45. (Sole Author)
- “How Does Competition Shape Managerial Decisions? Product Market Competition and Financial Statement Comparability”, with M. A. Majeed and M. Tauni, Management Decision, 2018, 56(11): 2437-2471. (Corresponding Author)
- “Accounting Standards Changes,Cost of Capital and Corporate Investment Behavior: Theoretical Analysis Basedon Capital Asset Pricing Model”, with Xianzhi Zhang, Management Review (in Chinese), 2018, 30(4), 206-218. (Corresponding Author)
- “The Category and Subject of Contemporary Research on Finance: A Literature Review based on International Finance Journals”, with Xianzhi Zhang and Zhaonan Wang, Finance Research (in Chinese), 2016, 2(1), 18-28.
- “Topical Areas and Methods of Contemporary Accounting Research and the Internationalization Progress of Chinese Accounting Research: An Analysis of Literature in International Accounting Journals during 2009–2013”, with Xianzhi Zhang, Xiaofei Sun and Yun Xiang, Contemporary Accounting Review (in Chinese), 2016, 9(1), 1-19.
- “A Theoretical Framework for the Unintended Effects of Accounting Standards Reforms”, with Xianzhi Zhang, Accounting Research (in Chinese), 2015, 36(2), 2-11.
- “Study on the Impact of Accounting Standards Evolution on the Cost of Equity Capital: An Empirical Test Based on Accounting Sensitivity and Economic Sensitivity Perspectives”, with Xiaofei Sun, Research on Financial and Economic Issues (in Chinese), 2015, 37(2), 102-109.
- “The Effects of Accounting Standards Reforms on Business Philosophy and Firm Behavior: A Multi-perspective Research”, with Xianzhi Zhang, Rong Fu and Xingfei Jia, Accounting Research (in Chinese), 2014, 35(6), 31-39. (reprinted in Finance & Accounting Guide, September, 2014)
- “The History of Accounting Standards Reforms in China: Process, Causes and Influences”, with Xianzhi Zhang, Research on Financial and Economic Issues (in Chinese), 2013, 35(2), 87-94. (reprinted in Finance & Accounting Guide, May, 2013)
Monograph
- Yan, C. 2023. “The Behaviors of Firms During Initial Public Offerings in China”, China Financial and Economic Press.
- Yan, C. 2019. “The Unintended Effects of Accounting Standards Reforms on Capital Allocation: Theory and Chinese Evidence”, Chinese Social Science Press.
Book Chapters
- “Standards for Enterprise Management Control (English)”, 2015, Springer, authored by Xianzhi Zhang, and Yan was responsible for the draft of two Parts and also as publication coordinator.
- “Enterprise Management Control Systems in China (English)”, 2014, Springer, authored by Xianzhi Zhang, and Yan was responsible for the draft of two Chapters.
Textbooks
- Wang C., Yan C. and Yan J. 2022. “Intermediate Financial Accounting (Chinese)” with Problem Sets, China Financial & Economic Publishing House.
- “Financial Statement Analysis (Chinese)”, 2014, Linxin Accounting Publisher, edited by Xianzhi Zhang, and Yan was responsible for the revision of Chapter 6, 8, 10, 11 and 13.