Overview
Hao Xue is an Associate Professor of Accounting. Prior to joining Fuqua, Professor Xue was an Assistant Professor at New York University, Stern School of Business. Professor Xue's research applies analytical models to accounting practices and institutions that conventional thinkings may have difficulties explaining. In a recent work, he studies the effect of investors' private word-of-mouth communications on firms' information environment and how firms adjust their disclosures in response. Professor Xue teaches Managerial Accounting.
Current Appointments & Affiliations
Associate Professor of Business Administration
·
2022 - Present
Fuqua School of Business
Recent Publications
ESG Disclosure, Market Forces, and Investment Efficiency
Journal Article The Accounting Review · April 1, 2025 ABSTRACTThis paper examines the impact of environmental, social, and governance (ESG) disclosure on firm investment. The analysis characterizes the optimal precision of ESG disclosure that channels investors ... Full text Open Access CiteInvestors’ information acquisition and the manager’s value-risk tradeoff
Journal Article Review of Accounting Studies · March 1, 2025 This paper studies a model in which investors’ information acquisition and the manager’s investment choice (hence the moments of the firm’s cash flow) are jointly determined. I show that a lower information acquisition cost alters the information environme ... Full text Open Access CiteAccounting conservatism and relational contracting
Journal Article Journal of Accounting and Economics · August 1, 2023 This paper develops a positive role for accounting conservatism in fostering relational contracts between two agents in a two-period model of moral hazard. Building on Kreps (1996), the principal in our model designs a conservative measurement system and o ... Full text Open Access CiteEducation, Training & Certifications
Carnegie Mellon University ·
2013
Ph.D.
Fudan University (China) ·
2008
M.S.
Wuhan University (China) ·
2005
B.A.