Pingyang Gao

12 catalog papers. Identity-linked publications and additional name matches are distinguished below.

ORCID: 0000-0002-2758-6692

University of Hong Kong, Hong Kong Island, Hong Kong

Publications

• A Theory of Investors' Disclosure — Contemporary Accounting Research 2026
• Mark-to-Market, Loan Retention, and Loan Origination — The Accounting Review 2023
• The economic consequences of discrete recognition and continuous measurement☆ — Journal of Accounting and Economics 2020
• Auditing Standards, Professional Judgment, and Audit Quality — The Accounting Review 2019
• Accounting Manipulation, Peer Pressure, and Internal Control — The Accounting Review 2019
• Idiosyncratic Information, Moral Hazard, and the Cost of Capital† — Contemporary Accounting Research 2019
• Firm value and market liquidity around the adoption of common accounting standards☆ — Journal of Accounting and Economics 2019
• Reporting choices in the shadow of bank runs☆ — Journal of Accounting and Economics 2018
• A measurement approach to conservatism and earnings management — Journal of Accounting and Economics 2013
• Informational Feedback, Adverse Selection, and Optimal Disclosure Policy — Journal of Accounting Research 2013
• Disclosure Quality, Cost of Capital, and Investor Welfare — The Accounting Review 2010
• Keynesian Beauty Contest, Accounting Disclosure, and Market Efficiency — Journal of Accounting Research 2008