ZHANG Weining

Phone: +86-10-8518 8858 ext. 3330
E-mail: wnzhang@ckgsb.edu.cn

Professor of Accounting, Executive Academic Director for Executive Education Programs and Executive Academic Director for MBA Program, Cheung Kong Graduate School of Business (CKGSB)

PhD of Accounting, University of Texas at Dallas

Areas of Expertise: Artificial Intelligence, Banking, Corporate Disclosure, Corporate Governance, Executive Compensation, Financial and Managerial Accounting, Internet

Biography

Dr. Zhang Weining is a Professor of Accounting at CKGSB. He received his Ph.D. in Accounting from the University of Texas at Dallas in 2010. Before joining CKGSB in 2012, Dr. Zhang served as a faculty member at the Business School of National University of Singapore. His research interests include AI-driven business model and organizational innovation, financial analyses, corporate disclosure, internet platform business, and strategic financial management. He also works with Development Research Center of the State Council of China and Energy Fund of US on research projects.

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• 2021 AAA Annual Meeting Best Paper Award for Government and Non-for-Profit Section
• 2017 IBM Global Faculty Award
• Outstanding paper award of 12th International Conference on Asia-Pacific Financial Market 2017
• The 2015 Outstanding Researcher Award (CKGSB)
• The Best Paper Award of The Chinese Finance Association (TCFA) 2014
• Consortium Fellow at AAA/Deloitte/J. Michael Cook Doctoral Consortium 2008
• Consortium Fellow at AAA FARS Doctoral Consortium 2008

Publications:

• “Dynamic Adjustment of CEO Incentives, Contracting Constraints and Firm Performance”, with Robert Bushman and Zhonglan Dai. The Accounting Review Forthcoming.
• “Does Political Uncertainty Obfuscate Narrative Disclosure?”, with Mohamed Mekhaimer and Marwa Soliman. The Accounting Review, Vol. 99, No. 4, 2024.
• “Proprietary Information Cost of Contracting with the Government”, with Jiapeng He, Kevin Li, and Ningzhong Li. The Accounting Review, Vol. 99, No. 2, 2024.
  2021 AAA Annual Meeting Best Paper Award for Government and Non-for-Profit Section
• “Managerial Career Concerns and Corporate Tax Avoidance: Evidence from the Inevitable Disclosure Doctrine”, with Ningzhong Li and Terry Shevlin. Contemporary Accounting Research, Vol. 39, No. 1, Spring 2022 (Lead article). Data Availability Statement.
• “Restrictions on Managers’ Outside Employment Opportunities and Asymmetric Disclosure of Bad versus Good News”, with Ashiq Ali and Ningzhong Li. The Accounting Review, Vol. 94, 2019 (Lead article).
• “Management Team Incentive Dispersion and Firm Performance”, with Robert Bushman and Zhonglan Dai. The Accounting Review, Vol. 91, 2016.
• “Conservative Reporting and Securities Class Action Lawsuits”, with Michael Ettredge and Ying Huang. Accounting Horizon, Vol. 30, 2016.
• “An Evaluation of Chinese Firms’ Profitability: 2005-2013”, with Jing Liu and James Ohlson. Accounting Horizon, Vol 29, 2015.
• “CEO Tenure and Earnings Management”, with Ashiq Ali. Journal of Accounting and Economics, Vol. 59, 2015.
• “Discussion of Board Interlocks and the Diffusion of Disclosure Policy”. Review of Accounting Studies, Vol. 19, No. 3, September 2014.
• “Executive Pay-Performance Sensitivity and Litigation”, with Zhonglan Dai and Li Jin. Contemporary Accounting Research, Vol. 31, Issue 1, Spring 2014.
• “Do Institutional Investors Pay Attention to Customer Satisfaction and Why?”, with Xueming Luo, Ran Zhang and Jaakko Aspara. Journal of the Academy of Marketing Science, Vol. 42, Issue 2, March 2014.
• “Voluntary Disclosure and Information Asymmetry: Evidence from the 2005 Securities Offering Reform”, with Nemit O. Shroff, Amy X. Sun, and Hal D. White, Journal of Accounting Research, Vol. 51, Issue 5, pages 1299–1345, December 2013.
• “Restatement Disclosures and Management Earnings Forecasts”, with Michael Ettredge and Ying Huang. Accounting Horizon, Vol. 27, Issue 2, June 2013.
• “Asymmetric Cash Flow Sensitivity of Cash Holdings”, with Dichu Bao and Kam C. Chan. Journal of Corporate Finance, Vol. 18, 2012.

Working Papers

• “Assisting Job Interviews with Generative Artificial Intelligence: Effects on Selecting Value-Aligned Employees”, with Yao Lu and Xinyu Zhang.
• “Do Artificial Intelligence Technologies Complement or Displace Human Accountants? Evidence from Firms’ Responses to Accounting Errors”, with Zhao Jin, Ke Na, and Feida Zhang.
• “CEO Tenure and Narrative Disclosure Complexity”, with Marwa Soliman.
• “Protecting Brands, Promoting Payouts: How Trademark Protection Law Shapes Corporate Dividend Policy”, with Yixing Tong, Yike Xu, and Feida Zhang.

Other Research Projects:

• “Research to Develop Chinese National Balance Sheet”, for Development Research Center of the State Council of China
• “The Role of Green Finance in the Pollution Reduction: Case of Region of Beijing, Tianjin, and Hebei”, for Development Research Center of the State Council of China and The Energy Foundation of US
• “City Governance in China”, for Development Research Center of the State Council of China and The Energy Foundation of US
• “Study Deflation with Perspective of Shrink of National Balance Sheet”, for Development Research Center of the State Council of China

Selected Cases:

• “The Hijacking of New Oriental by Muddy Waters”
• “The Financial Contrast between Gree and Hisense Kelon”
• “Financial Analyses on Internet Flatform Companies: Case of Qunar.com”
• “Business Models of Shopping Guide Applications”
• “Jiuxian.com: Multiple-dimension Connections”
• “Service O2O: Case of Youyishou”
• “Financial Analyses on Hybrid E-Shops: Case of Jumeiyoupin”
• “BAT 生态圈：小创客们的生存模式”
• “微影时代：从在线票务到泛娱乐化布局”
• “腾讯互娱：互联网力量为 IP 赋能”
• “EverString：大数据精准筛选下一个客户”
• “JStyle：传统媒体转型之路，从纸媒到内容电商”
• “今日头条：你关心的，才是头条”
• “IBM人工智能应用场景”
• “组织数字化工具探讨：以“飞书”为例”
• “华润集团组织数字化转型”