Embedded Files
Research Interests
Disclosure, Management Guidance, Corporate Communication, Analysts
Research Publications
Florou, A., Wu, X., Shuai, Y. and Zhang, V.Q. (2024). “State Control, Related-Party Transactions and Audit Reporting: Evidence from Key Audit Matters”. Journal of Accounting, Auditing & Finance, forthcoming.
Fu, X., Wu, X., & Zhang, Z. (2021). “The Information Role of Earnings Conference Call Tone: Evidence from Stock Price Crash Risk”. Journal of Business Ethics, 173(3), 643-660.
Working Papers
“On the Usefulness of Guidance Reports” with Bill Mayew (Duke) and Jedson Pinto (UT Dallas)
Download from SSRN: Link
For useful information and assistance with obtaining and extracting LSEG Guidance Reports (GR) data, visit: www.guidance-reports.com
“Country-Specific Sentiment and Geographic Segment Disclosure” with Stephanie Dong (Rochester) and Joanna Wu (Rochester)
Download from SSRN: Link
“The Voluntary Disclosure of Non-GAAP Revenue Guidance” with Ted Christensen (UGA), Lynn Davis (UGA) and Edgar Rodriguez-Vazquez (Baruch College - CUNY)
Download from SSRN: Link
Mentioned in: Columbia Law School Blue Sky Blog, The Weekly Reader
“Commitment through Forecasting: Managerial Buyback Guidance and Payout Policy” with Zachary Kaplan (WashU), Adriano Salerno (Bocconi) and Lauren Vollon (Notre Dame)
Download from SSRN: Link
“Can Managers Influence the Market’s Composition of Street Earnings Absent Non-GAAP Earnings Guidance?” with Kalin Kolev (Baruch College - CUNY) and Edgar Rodriguez-Vazquez (Baruch College - CUNY)
Download from SSRN: Link
Research Publications (Non-accounting)
Koller, V., & Wu, X. (2023). Analysts' identity negotiations and politeness behaviour in earnings calls of US firms with extreme earnings changes. Corporate Communications: An International Journal, 28(5), 769-787.
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