Title/Affiliation：associate professor of Accounting，Carlson School of Management，University of Minnesota

Email：zygu@umn.edu

Research Interests：Capital markets-based accounting，Analyst and management forecast and the impact of regulations，Earnings management，Chinese Accounting Practice

Journal Articles

2008

1、Zhaoyang Gu, Jian Xue.The superiority and disciplining role of independent analysts. Journal of Accounting & Economics, 2008,45(2/3): 289-316. (Database：Elsevier ScienceDirect Complete)

2007

2、Zhaoyang Gu, Jian Xue.Do analysts overreact to extreme good news in earnings?.Review of Quantitative Finance and Accounting, 2007,29(4): 415-431. (Database：ABI/INFORM Global)

3、Zhaoyang Gu.Across-sample Incomparability of R2s and Additional Evidence on Value Relevance Changes Over Time. Journal of Business Finance & Accounting, 2007,34(7/8): 1073-1098. (Database：EBSCO BSP)

4、Zhaoyang Gu, Prem C. Jain.Earnings Momentum and Earnings Management / Discussion.Journal of Accounting, Auditing & Finance, 2007,22(2): 285-292. (Database：EBSCO BSP)

2005

5、Zhaoyang Gu, Chi-Wen Jevons Lee, Joshua G. Rosett.What Determines the Variability of Accounting Accruals?. Review of Quantitative Finance and Accounting, 2005,24(3): 313-334. (Database：ABI/INFORM Global)

6、Aloke Ghosh, Zhaoyang Gu, Prem C. Jain.Sustained Earnings and Revenue Growth, Earnings Quality, and Earnings Response Coefficients. Review of Accounting Studies, 2005,10(1): 33-57. (Database：ABI/INFORM Global)

7、Zhaoyang Gu.Scale Factor, R2, and the Choice of Levels versus Returns Models. Journal of Accounting, Auditing & Finance, 2005,20(1): 71-91. (Database：EBSCO BSP)

2004

8、Zhaoyang Gu, Ting Chen.Analysts' treatment of nonrecurring items in street earnings. Journal of Accounting & Economics, 2004,38(1/3): 129-170. (Database：Elsevier ScienceDirect Complete)

2003

9、Zhaoyang Gu, Joanna Shuang Wu.Earnings skewness and analyst forecast bias. Journal of Accounting & Economics, 2003,35(1): 5-29. (Database：Elsevier ScienceDirect Complete)

1998

10、Chi-Wen Jevons Lee, Zhaoyang Gu.Low balling, legal liability and auditor independence. The Accounting Review, 1998,73(4): 533-555. (Database：ABI/INFORM Global)