Xi’an Jiaotong UniversityAcademic website

Publications

Research on accounting institutions, financial regulation and capital markets. Published and accepted papers are listed below.

Most recent first · Page 2 of 3

* Corresponding author

2025

Bank digitalization and capital reallocation

Wu, S., Tian, H.*, and Aden, E.

Journal of Business Ethics · 199(3), 583–601

2025

The real effect of shadow banking regulation on corporate innovation: Evidence from conduit business

He, S., Jin, Q., and Wu, S.*

Pacific-Basin Finance Journal · 90, 102656

2025

Changes in financial asset impairment models and the usefulness of accounting information at commercial banks

Wu, S., and Jin, Q.*

Accounting Research · Issue 7, 62–76

Article in Chinese · translated title

Original Chinese citation

吴思锐,靳庆鲁*. 金融资产减值模型变革与商业银行会计信息有用性. 会计研究, 第7期,62–76.

2024

Supply chain vertical common ownership and cost of loans

Tian, H., Wang, J., and Wu, S.*

Journal of Corporate Finance · 89, published online

2024

Beyond the target: The spillover effect of shareholder activism on corporate tax avoidance

Tian, H., Wang, J., and Wu, S.*

Journal of International Financial Markets, Institutions & Money · 96, 102054

2024

Judicial quality and corporate value: Evidence from China’s judicial reform

Wu, S., Chen, B.*, Tian, Z. and Jin, Q.

China Journal of Accounting Studies · 12(3), 640–661