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Dr David Xiang


Contact Information Telephone: +61 8 6304 4990, Email:, Campus: Joondalup, Room: JO2.451
Staff Member Details
Telephone: +61 8 6304 4990
Campus: Joondalup  
Room: JO2.451  


Dr David Xiang is a Lecturer in the School of Business and Law.

Current Teaching

  • Accounting 1
  • Accounting for Managerial Planning and Control

Awards and recognition

  • 2016 - Runner Up Paper Award in ECU Business Doctoral and Emerging Scholars Colloquium
  • 2016 - Award for Outstanding Achievement in Social Science in Tianjin, China

Research Areas and Interests

  • Earnings management
  • Corporate social responsibility
  • Corporate finance
  • Funds management
  • Research and development (R&D) investments
  • Strategic alliances


  • Doctor's Degree in Management Science, China (excludes SARs and Taiwan), 2014.


Recent Research Grants

  • R&D investment, employee treatment and corporate innovation,  Accounting and Finance Association of Australia and New Zealand,  AFAANZ - Grant,  2018 - 2019,  $4,000.
  • Distracted shareholders and corporate innovation,  Accounting and Finance Association of Australia and New Zealand,  AFAANZ - Grant,  2018 - 2019,  $26,967.

Recent Publications (within the last five years)

Journal Articles

  • Wang, Z., Cai, S., Liang, H., Wang, N., Xiang, D., (2019), Intellectual capital and firm performance: the mediating role of innovation speed and quality. International Journal of Human Resource Management, article in press(article in press), article in press, DOI: 10.1080/09585192.2018.1511611.
  • Li, Q., Li, T., Chen, H., Xiang, D., Ruan, W., (2019), Executives' excess compensation, legitimacy, and environmental information disclosure in Chinese heavily polluting companies: The moderating role of media pressure. Corporate Social Responsibility and Environmental Management, 26(1), 248-256, DOI: 10.1002/csr.1676.
  • Li, Q., Ruan, W., Sun, T., Xiang, D., (2019), Corporate governance and corporate environmental investments: Evidence from China. Energy and Environment, article in press(article in press), article in press.
  • Ogilvie, M., Ng, D., Xiang, D., Ryan, M., Yong, J., (2018), Using traditional rituals in hospitality to gain value: A study on the impact of Feng Shui. International Journal of Hospitality Management, 72(June), 1-9, Oxford, UK, Elservier, DOI: 10.1016/j.ijhm.2017.12.010.
  • Ruan, W., Xiang, D., Ma, S., (2018), Lending to private firms: evidence from China on the role of firm openness and bribery. The Chinese Economy: translation and studies, 51(1), 1-19, DOI: 10.1080/10971475.2017.1368905.
  • Li, Y., Nie, W., Xiang, D., Djajadikerta, H., (2018), Can banks identify firms’ real earnings management? Evidence from China. Finance Research Letters, 25(June 2018), 23-29, DOI: 10.1016/
  • Wang, Y., Xiang, D., Cheung, A(., Ruan, W., Hu, W., (2017), International oil price uncertainty and corporate investment: Evidence from China's emerging and transition economy. Energy Economics, 61(1), 330-339, DOI: 10.1016/j.eneco.2016.11.024.
  • Tian, X., Ruan, W., Xiang, D., (2017), Open for innovation or bribery to secure bank finance in an emerging economy: A model and some evidence. Journal of Economic Behavior and Organization, 142(10), 226-240, DOI: 10.1016/j.jebo.2017.08.002.
  • Xiang, D., Tian, GY., Yang, F., Liu, Z., (2014), Do mutual funds have information advantage? Evidence from seasoned equity offerings in China. International Review of Financial Analysis, 31(January 2014), 70-79, DOI: 10.1016/j.irfa.2013.10.007.
  • Ruan, W., Cullen, G., Ma, S., Xiang, D., (2014), Ownership control and debt maturity structure: Evidence from China. International Journal of Managerial Finance, 10(3), 385-403, Emerald Group Publishing Ltd., DOI: 10.1108/IJMF-06-2013-0064.

Conference Publications

  • Ogilvie, M., Ng, D., Xiang, D., Ryan, M., Djajadikerta, H., Yong, J., (2017), Feng Shui: Traditional Rituals Impacting Business. ANZMAC 2017 Marketing for Impact. Conference Proceedings, 1005-1008.
  • Shakri, I., Yong, J., Xiang, D., Djajadikerta, H., (2017), Impact of corporate governance on capital structure of Pakistani firms. The proceedings of 2nd Business Doctoral and Emerging Scholars Conference, 57-63, online, Edith Cowan University.
  • Li, Y., Li, X., Xiang, D., Djajadikerta, H., (2017), How does financial distress affect accrual earnings management?. The proceedings of 2nd Business Doctoral and Emerging Scholars Conference, 19.
  • Xiang, D., Gasbarro, D., Ruan, B., (2016), R&D Expenditure Volatility and Stock Return: Adjustment Costs, Earnings Management or Overinvestment-control?. Proceedings of the ECU Business Doctoral and Emerging Scholars Colloquium, 77-85, Perth, Australia, Edith Cowan University.
  • Appiagyei, K., Djajadikerta, H., Xiang, D., (2016), Integrated reporting and firm performance: A research framework. Proceedings of the ECU Business Doctoral and Emerging Scholars Colloquium, 123-129, Perth, Australia, Edith Cowan University.
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