![](https://neoma-bs.com/sites/default/files/uploaded_images/profs-neoma_0.png)# DING Rong { "@context": "https://schema.org", "@type": "BreadcrumbList", "itemListElement": [ { "@type": "ListItem", "position": 1, "name": "Home", "item": "https://neoma-bs.com/" }, { "@type": "ListItem", "position": 2, "name": "DING\u0020Rong", "item": "https://neoma-bs.com/node/8638.md" } ] } - [Home](https://neoma-bs.com/) - DING Rong ![](/sites/default/files/styles/large/public/uploaded_images/photos_academ/31408-ding-rong.jpg?itok=quMhKGUi)DING Rong Full Professor - About - Academic publications [Accounting, Control & Legal Affairs](https://neoma-bs.com/departements/accounting-control-legal-affairs) PhD in accounting Rong Ding is Full Professor of accounting at NEOMA Business School. Rong’s research expertise is in financial reporting, auditing and market-based tax research, and he has published on peer-reviewed journals including *Journal of Accounting and Public Policy, Abacus, Journal of Business Research*, *Journal of Financial Markets*, *Journal of* *Management Accounting Research,* *Regional Studies, Management Accounting Research* and *Journal of International Financial Markets, Institutions and Money*, among others. Rong was in the scientific committee of 40th to 42nd European Accounting Association Annual Congress. Rong frequently provides review service for journals such as *British Accounting Review*, *Corporate Governance: an International Review, Journal of Corporate Finance***,** *Journal of Business Ethics,* *and European Journal of Finance.* ### Areas of research - Financial Reporting - Auditing - Market-based research in taxation - Corporate governance and Corporate finance ## Recent academic contributions LI, W., R. DING, Z. (. ZHANG, "What Role Do Directors' Networks Play in Corporate Brownwashing?", *Business Ethics, the Environment and Responsibility*, January 2026, vol. 35, no. 1, pp. 367-390 DOI : [ 10.1111/beer.12793 ](https://dx.doi.org/10.1111/beer.12793) CAO, W., R. DING, C.-C. HSIEH, "Double taxation treaties and disclosure of offshore activities: evidence of tax avoidance incentive", *Journal of International Accounting, Auditing and Taxation*, June 2026, vol. 60, pp. 100742 DOI : [ 10.1016/j.intaccaudtax.2025.100742 ](https://dx.doi.org/10.1016/j.intaccaudtax.2025.100742) ZHOU, H., R. DING, Y. LI, Y. SUN, "Disclosure of investor relationship activities and stock crash risk: Evidence from private in-house meetings", *British Accounting Review*, January 2025, vol. 57, no. 4, pp. 101325 DOI : [ 10.1016/j.bar.2024.101325 ](https://dx.doi.org/10.1016/j.bar.2024.101325) ## Publications LI, W., R. DING, Z. (. ZHANG, "What Role Do Directors' Networks Play in Corporate Brownwashing?", *Business Ethics, the Environment and Responsibility*, January 2026, vol. 35, no. 1, pp. 367-390 DOI : [ 10.1111/beer.12793 ](https://dx.doi.org/10.1111/beer.12793) CAO, W., R. DING, C.-C. HSIEH, "Double taxation treaties and disclosure of offshore activities: evidence of tax avoidance incentive", *Journal of International Accounting, Auditing and Taxation*, June 2026, vol. 60, pp. 100742 DOI : [ 10.1016/j.intaccaudtax.2025.100742 ](https://dx.doi.org/10.1016/j.intaccaudtax.2025.100742) ZHOU, H., R. DING, Y. LI, Y. SUN, "Disclosure of investor relationship activities and stock crash risk: Evidence from private in-house meetings", *British Accounting Review*, January 2025, vol. 57, no. 4, pp. 101325 DOI : [ 10.1016/j.bar.2024.101325 ](https://dx.doi.org/10.1016/j.bar.2024.101325) ZHANG, Q., R. DING, W. DING, W. CAO, "Societal trust and information timeliness: international evidence", *The European Journal of Finance*, February 2025, vol. 31, no. 3, pp. 231-259 DOI : [ 10.1080/1351847X.2024.2376719 ](https://dx.doi.org/10.1080/1351847X.2024.2376719) GU, Z., R. DING, W. DING, Y. YU, "Business strategy and CEO pay duration", *Accounting and Finance*, June 2025, vol. 65, no. 2, pp. 1722-1752 DOI : [ 10.1111/acfi.13384 ](https://dx.doi.org/10.1111/acfi.13384) DING, R., C. FLORACKIS, J. Z. ZHANG, "Mandatory central clearing and derivatives offsetting", *Accounting Forum*, December 2025, pp. 1-21 DOI : [ 10.1080/01559982.2025.2591530 ](https://dx.doi.org/10.1080/01559982.2025.2591530) ZHANG, H., R. DING, H. ZHOU, "Public access to in-house meeting reports and stock liquidity: evidence from China", *Review of Quantitative Finance and Accounting*, January 2024, vol. 62, pp. 1431–1458 DOI : [ 10.1007/s11156-023-01237-1 ](https://dx.doi.org/10.1007/s11156-023-01237-1) CONLON, T., R. DING, X. HUAN, Z. ZHANG, "Climate risk and financial stability: evidence from syndicated lending", *The European Journal of Finance*, April 2024, vol. 30, no. 17, pp. 2001-2031 DOI : [ 10.1080/1351847X.2024.2343111 ](https://dx.doi.org/10.1080/1351847X.2024.2343111) LI, W., R. BENKRAIEM, R. DING, S. SAADI, Z. (. ZHANG, "Board centrality and environmental disclosures: Evidence from the polluting Industries in China", *Emerging Markets Review*, June 2024, vol. 60, pp. 101146 DOI : [ 10.1016/j.ememar.2024.101146 ](https://dx.doi.org/10.1016/j.ememar.2024.101146) DING, R., G. JACOBY, M. LIU, T. WANG, Z. WU, "Does climate risk shape firms’ accounting conservatism?", *Journal of International Financial Markets, Institutions and Money*, December 2024, vol. 97, pp. 102081 DOI : [ 10.1016/j.intfin.2024.102081 ](https://dx.doi.org/10.1016/j.intfin.2024.102081) DING, R., Y. SHI, H. ZHOU, "Social media coverage and post-earnings announcement drift: evidence from seeking alpha", *The European Journal of Finance*, February 2023, vol. 29, no. 2, pp. 207-227 DOI : [ 10.1080/1351847X.2021.2022508 ](https://dx.doi.org/10.1080/1351847X.2021.2022508) LI, W., J. Z. ZHANG, R. DING, "Impact of Directors’ Network on Corporate Social Responsibility Disclosure: Evidence from China", *Journal of Business Ethics*, March 2023, vol. 183, no. 2, pp. 551-583 DOI : [ 10.1007/s10551-022-05092-3 ](https://dx.doi.org/10.1007/s10551-022-05092-3) ZHANG, Q., R. DING, D. CHEN, X. ZHANG, "The effects of mandatory ESG disclosure on price discovery efficiency around the world", *International Review of Financial Analysis*, October 2023, vol. 89, no. 102811, pp. 102811 DOI : [ 10.1016/j.irfa.2023.102811 ](https://dx.doi.org/10.1016/j.irfa.2023.102811) DING, R., T. DUAN, W. HOU, X. LIU, Z. XU, "Do women drive corporate social responsibility? Evidence from gender diversity reforms around the world.", *International Review of Law and Economics*, December 2022, vol. 72, pp. 106097 DOI : [ 10.1016/j.irle.2022.106097 ](https://dx.doi.org/10.1016/j.irle.2022.106097) DING, R., M. LIU, Y. WANG, Z. WU, "Can Family Involvement Be a Substitute for Executive Inside Debt in Lowering the Cost of Bank Loans? A Behavioral Agency Perspective", *Review of Corporate Finance*, December 2022, vol. 2, no. 4, pp. 819-860 DOI : [ 10.1561/114.00000031 ](https://dx.doi.org/10.1561/114.00000031) DING, R., S. SAINANI, Z. (JOHN) ZHANG, "Protection of trade secrets and corporate tax avoidance: Evidence from the inevitable disclosure doctrine", *Journal of Business Research*, August 2021, vol. 132, pp. 221-232 DOI : [ 10.1016/j.jbusres.2021.03.042 ](https://dx.doi.org/10.1016/j.jbusres.2021.03.042) DING, R., M. LIU, T. WANG, Z. WU, "The impact of climate risk on earnings management: International evidence", *Journal of Accounting and Public Policy*, March 2021, vol. 40, no. 2, pp. 106818 DOI : [ 10.1016/j.jaccpubpol.2021.106818 ](https://dx.doi.org/10.1016/j.jaccpubpol.2021.106818) DING, R., H.ZHOU, Y.LI , "Social media, financial reporting opacity, and return comovement: Evidence from Seeking Alpha", *Journal of Financial Markets*, September 2020, vol. 50, pp. 1-25 DOI : [ 10.1016/j.finmar.2019.100511 ](https://dx.doi.org/10.1016/j.finmar.2019.100511) DING, R., J.LI , Z.WU, "Government affiliation, real earnings management, and firm performance: The case of privately held firms", *Journal of Business Research*, February 2018, vol. 83, pp. 138-150 DOI : [ 10.1016/j.jbusres.2017.10.011 ](https://dx.doi.org/10.1016/j.jbusres.2017.10.011) DUAN, T., R.DING, W.HOU, J.ZHANG, "The burden of attention: CEO publicity and tax avoidance", *Journal of Business Research*, June 2018, vol. 87, pp. 90-101 DOI : [ 10.1016/j.jbusres.2018.02.010 ](https://dx.doi.org/10.1016/j.jbusres.2018.02.010) DING, R., W.HOU, Y.LIU, J.ZHANG, "Media censorship and stock price: Evidence from the foreign share discount in China", *Journal of International Financial Markets, Institutions and Money*, July 2018, vol. 55, pp. 112-133 DOI : [ 10.1016/j.intfin.2018.02.005 ](https://dx.doi.org/10.1016/j.intfin.2018.02.005) DING, R., W.HOU, J.-M.KUO, E.LEE, "Regional institutions, financial analysts and stock price informativeness", *Regional Studies*, January 2018, vol. 52, no. 9, pp. 1261-1270 DOI : [ 10.1080/00343404.2017.1372567 ](https://dx.doi.org/10.1080/00343404.2017.1372567) AL-NAJJAR, B., R.DING, K.HUSSAINEY, "Determinants and value relevance of UK CEO pay slice", *International Review of Applied Economics*, January 2016, vol. 30, no. 3, pp. 403-421 DOI : [ 10.1080/02692171.2015.1105938 ](https://dx.doi.org/10.1080/02692171.2015.1105938) CHEN, J., R.DING, W.HOU, S.JOHAN, "Do Financial Analysts Perform a Monitoring Role in China? Evidence from Modified Audit Opinions", *Abacus*, September 2016, vol. 52, no. 3, pp. 473-500 DOI : [ 10.1111/abac.12081 ](https://dx.doi.org/10.1111/abac.12081) DEKKER, H., R.DING, T.GROOT, "Collaborative Performance Management in Interfirm Relationships", *Journal of Management Accounting Research*, June 2016, vol. 28, no. 3, pp. 25-48 DOI : [ 10.2308/jmar-51492 ](https://dx.doi.org/10.2308/jmar-51492) DING, R., W.HOU, "Retail investor attention and stock liquidity", *Journal of International Financial Markets, Institutions and Money*, July 2015, vol. 37, pp. 12-26 DOI : [ 10.1016/j.intfin.2015.04.001 ](https://dx.doi.org/10.1016/j.intfin.2015.04.001) CHAN, A. L. -C., R. DING, W. HOU, "Does mutual fund ownership affect financial reporting quality for Chinese privately-owned enterprises?", *International Review of Financial Analysis*, December 2014, vol. 36, pp. 131-140 DOI : [ 10.1016/j.irfa.2014.02.004 ](https://dx.doi.org/10.1016/j.irfa.2014.02.004) DING, R., B. AL-NAJJAR, "Product Market Competition and Corporate Governance Disclosure: Evidence from the UK", *Economic Issues*, January 2014, vol. 19, no. 1, pp. 73-94 DING, R., H. C. DEKKER, T. GROOT, "Risk, partner selection and contractual control in interfirm relationships", *Journal of Management Accounting Research*, June 2013, vol. 24, no. 2, pp. 140-155 DOI : [ 10.1016/j.mar.2013.04.007 ](https://dx.doi.org/10.1016/j.mar.2013.04.007) DING, R., W. HOU, J. -M. KUO, E. LEE, "Fund ownership and stock price informativeness of Chinese listed firms", *Journal of Multinational Financial Management*, July 2013, vol. 23, no. 3, pp. 166-185 DOI : [ 10.1016/j.mulfin.2013.03.003 ](https://dx.doi.org/10.1016/j.mulfin.2013.03.003) FEI, Y., X. XU, R. DING, "Sovereign wealth fund and financial crisis – a shifting paradigm", *China Finance Review International*, January 2013, vol. 3, no. 1, pp. 42-60 DOI : [ 10.1108/20441391311290776 ](https://dx.doi.org/10.1108/20441391311290776) DING, R., Y. JIA, "Auditor mergers, audit quality and audit fees: Evidence from the PricewaterhouseCoopers merger in the UK", *Journal of Accounting and Public Policy*, January 2012, vol. 31, no. 1, pp. 69-85 DOI : [ 10.1016/j.jaccpubpol.2011.08.002 ](https://dx.doi.org/10.1016/j.jaccpubpol.2011.08.002) DING, R., P. CHENG, "Speculative trading, price pressure and overvaluation", *Journal of International Financial Markets, Institutions and Money*, July 2011, vol. 21, no. 3, pp. 419-442 DOI : [ 10.1016/j.intfin.2011.01.003 ](https://dx.doi.org/10.1016/j.intfin.2011.01.003) DING, R., H. C. DEKKER, T. L. C. M. GROOT, "An exploration of the use of interfirm cooperation and the financial manager's governance roles", *Journal of Accounting and Organizational Change*, January 2010, vol. 6, no. 1, pp. 9-26 DOI : [ 10.1108/18325911011025678 ](https://dx.doi.org/10.1108/18325911011025678) ## Chapters WANG, C., R.DING, W.HOU, E.LEE, "Media Coverage and Stock Returns: Evidence from Chinese Cross-Listed Firms" in *Experiences and Challenges in the Development of the Chinese Capital Market*., Douglas Cumming, Alessandra Guariglia, Wenxuan Hou, Edward Lee Eds, Palgrave Macmillan UK, pp. 171-196, 2015 DOI : [ 10.1057/9781137454638\_9 ](https://dx.doi.org/10.1057/9781137454638_9) ## Conferences DING, R., S.LI PIRA, "Let´s talk about the weather: Climate risk and bank earnings management" in *42rd Annual Congress of European Accounting Association*, 2019, Paphos, Cyprus DING, R., "Social media and stock price synchronicity: Evidence from seeking alpha coverage" in *40th Annual Congress of European Accounting Association*, 2017, Valencia, Spain DING, R., H.ZHOU, "Social media and stock price synchronicity: evidence from Seeking Alpha coverage" in *The British Accounting and Finance Association 2017 Annual Conference*, 2017, Edinburgh, United Kingdom DING, R., S.DING, J.LI , Z.WU, "Government affiliation, earnings management, and firm performance: The case of privately held firms." in *38th Annual Congress of European Accounting Association*, 2015