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Kang, Jian

Nom
Kang, Jian
Affiliation principale
Fonction
Ancien.ne collaborateur.trice
Identifiants
https://libra.unine.ch/handle/123456789/551

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  • Publication
    Accès libre
    Why have measures of earnings quality changed over time? A competing narrative
    (2019)
    Starica, Catalin 
    ;
    Kang, Jian 
    We contribute to the debate on the reason for the decline in earnings quality (EQ) documented by prior literature. We dissent from Srivastava (2014)’s conclusion that “each new cohort of listed firms exhibits lower earnings quality than its predecessors, mainly because of higher intangible intensity”. Instead, we argue that the downward trend in EQ measures is explained by changes in firms’ economic risk and operational efficiency associated with “broadening of the kinds of firms publicly traded” (Fama and French (2004)). The association of intangible intensity to EQ measures is spurious and disappears when controlling for the mentioned firm’s characteristics.
  • Publication
    Accès libre
    Accounting information vs. analysts forecasts in market’s expectations formation
    (2018)
    Starica, Catalin 
    ;
    Kang, Jian 
    We find that the expectations about future earnings incorporated in prices are mainly informed by the analysts earnings forecasts. Neither the stock nor the flow accounting items considered do not contribute significantly to shaping investors price setting expectations.