Xin, Xiangang（辛顯剛）

Biography

Professor Xiangang Xin is an Associate Professor of School of Accountancy at The Chinese University of Hong Kong (CUHK). He obtained his MA degree from Shanghai University of Finance and Economics and PhD degree from CUHK. He has published research articles in journals such as Journal of Financial Economics, The Accounting Review, Journal of Accounting Research, Contemporary Accounting Research. He has broad research interests in financial accounting and corporate governance topics and is particularly interested in corporate disclosure, culture and international accounting.

Teaching Area

Financial Accounting

Research Interests

Corporate Disclosure
International Accounting

• Publications & Working Papers
  • Xiangang Xin, P. Eric Yeung, and Zilong Zhang (2024), “Wrong Kind of Transparency? Mutual Funds’ Higher Reporting Frequency, Window Dressing, and Performance,” Journal of Accounting Research, 62(2), 737-781.
  • Jie Peng, Boluo Liu, Jing Wu, and Xiangang Xin (2024), “Financial Statement Comparability and Global Supply Chain Relations,” Journal of International Business Studies, 55, 342–360.
  • Yuyan Guan, Jeong-Bon Kim, Boluo Liu, and Xiangang Xin (2023), “Bond Market Transparency and Stock Price Crash Risk: Evidence from a Natural Experiment,” The Accounting Review, 98(4), 143–165.
  • Yuyan Guan, Zheng Wang, M. H. Franco Wong, and Xiangang Xin (2022), “Language and Management Forecasts Around the World,” Contemporary Accounting Research, 39(1), 50-86.
  • Yuyan Guan, Gerald J. Lobo, Albert Tsang, and Xiangang Xin (2020), “Societal Trust and Management Earnings Forecasts,” The Accounting Review, 95(5), 149-184.
  • Albert Tsang, Fei Xie, and Xiangang Xin (2016), “Foreign Institutional Investors and Corporate Voluntary Disclosure Around the World,” The Accounting Review, 94(5), 319-348.
  • Jeong-Bon Kim, Mikhail Pevzner, and Xiangang Xin (2019), “Foreign Institutional Ownership and Auditor Choice: Evidence from Worldwide Institutional Ownership,” Journal of International Business Studies, 50(1), 83–110.
  • Cong Wang, Fei Xie, and Xiangang Xin (2018), “CEO Inside Debt and Accounting Conservatism,” Contemporary Accounting Research, 35(4), 2131–2159.
  • Mikhail Pevzner, Fei Xie, and Xiangang Xin (2015), “When Firms Talk, Do Investors Listen? The Role of Trust in Stock Market Reactions to Corporate Earnings Announcements,” Journal of Financial Economics, 117(1), 190-223.