Profile of Professor Cao Yushan

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    ​Name: Cao Yushan

    ​Title: Professor

    ​Office Phone: 0791-83971532

    ​Email: jxcdcysh@163.com

1. Introduction

Basic Information:

Cao Yushan, male, was born in April 1973. He earned a PhD in Management and now works as a professor, doctoral supervisor and the deputy dean at the School of Accounting, Jiangxi University of Finance and Economics.

Research Directions: Financial Management, Financial Accounting, Theory and Practice of Cost Accounting

Work Experience:

Professor Cao received his bachelor’s degree in Accounting from JUFE in July 1974, where he then became engaged in teaching and research of Accounting. Then, he received a doctoral degree in Management from Xi'an Jiaotong University in December 2007 and visited the University of Essex as a visiting scholar from September 2012 to March 2013.

Presently, Professor Cao also serves as a young and middle-aged backbone teacher of Jiangxi province, an academic member of the Institute of Chartered Global Management Accountant (CGMA), the 8^th standing director of the Financial Cost Branch of the Accounting Society of China, the standing director of China Cost Research Society, a special expert of China Business Working Capital Management Research Center and the Collaborative Innovation Center of Capital Management Think Tank of China, and an editorial board member of Finance Research and Financial Management Research.

2. Teaching Experience

Courses Taught:

Advanced Financial Statement Analysis

Advanced Financial Management

Corporate Finance (international students)

Corporate Risk Management

Multinational Corporate Financial Management

Cost Accounting

F9 (ACCA)

International Finance

P3 (CIMA)

Honors:

Young and Middle-aged Backbone Teacher of Jiangxi Province

Top Ten Excellent Teachers, JUFE

Morality Pacesetter, JUFE

“My Favorite Tutor”, JUFE

Top Ten Excellent Postgraduate Tutors, JUFE

3. Research Achievements

Projects Hosted:

1. General Project of China Postdoctoral Science Foundation (Project No. 20100471422) “Research on the Optimized Decision of Financial Hedging Program Based on the Strategic Management of Sustainable Growth of Enterprise Finance”, June 2010-September 2015.

2. Project of the Education Department of Jiangxi Province Research on the Teaching Reform of International Financial Management, June 2010-June 2013.

3. Project of the Ministry of Finance Research on Balance Sheet Compilation of Natural Resources, May 2014-March 2015.

4. Jiangxi Social Science Planning Project Corporate Governance, Financial Strategy Selection and Sustainable Growth of Enterprises, September 2014-December 2016.

5. Project of the Ministry of Finance Research on the Application Guidelines and Case Demonstration of Management Accounting, June 2015-March 2016.

6. Project of Jiangxi Assets and Equity Exchange Research on Development Plan and Internal Control of Jiangxi Assets and Equity Exchange, July 2016-December 2019.

7. Jiangxi Social Science Planning Project (Project No. 20181BAA208022) Research on the Implementation Efficiency of ESOP in Chinese Enterprises under the National Strategy of Innovation-driven Development, July 2018-June 2021.

8. Humanities and Social Sciences Project of Jiangxi Colleges and Universities (Project No. GL18130) Research on Capital Mismatch Governance from the Perspective of Enterprise Working Capital Management in the New Era, October 2018-December 2020.

Projects Participated:

1. Project of the National Natural Science Foundation (Project No.71162009) External Audit Supervision, Information Transmission Mechanism and Investment Efficiency: Based on the Perspective of Investment Opportunity Set, January 2012-December 2015.

2. General Project of the National Natural Science Foundation (Project No.71172192) Research on the Withdrawal Risk of Right of Credit Based on Corporate Capital Circulation, January 2012-December 2016.

Papers:

1. Cao Yushan, Zhang Yue. 2020. The Replacement of Business Tax by VAT, Marketization and Economic Effect-Empirical Evidence from Foreign Trade Listed Companies in China, Finance and Trade Research.

2. Cao Yushan, Xiong Qin, Xie Yuqing. 2019. Agency Cost, Analyst Attention and Capital Misallocation of Enterprises-Based on Self-interested Management Personnel and Controlling Shareholders, Finance Research, 12.

3. Cao Yushan, Ma Ruhui. 2019. Identification of Natural Resources Accounting Subjects and Its Functional Design-Based on the Construction of Ecological Civilization System, Finance and Accounting Monthly, 17: 65-74.

4. Cao Yushan, Wei Lulu. 2019. Stock Ownership and Turnover Rate of Employees and Corporate Innovation, Finance & Accounting Guide, 09: 88-97.

5. Cao Yushan, Chen Liwei. 2019. Employee Stock Ownership Plan, Talent Specialization and Corporate Effective Innovation, Contemporary Finance and Economics, 05: 84-95.

6. Cao Yushan. 2019. Capital Misallocation, Nature of Property Right and Company Performance, Commercial Accounting, 08: 4-9.

7. Cao Yushan, Hu Fengfeng, Xie Yuqing. 2019. Who can Benefit from the Speculation of Enterprise Derivatives? Friends of Accounting, 08: 41-49.

8. Cao Yushan, Zhang Yue. 2019. Pay Gap, Market Competition and Strategic Differences-Based on the Tournament Theory, The Theory and Practice of Finance and Economics, 40(02): 91-98.

9. Cao Yushan, Zhang Shigen. 2019. Operational Working Capital Management, Managerial Power and Preference for Earnings Management, Journal of Hebei University of Economics and Business, 40(02): 90-99.

10. Cao Yushan, Zhang Yue. 2018. An Analysis of the Positioning and Effectiveness of National Audit in Anti-corruption Governance, Audit Digest (09).

11. Cao Yushan. 2018. The Promotion of Managerial Power and Cognition Bias to the Speculation of Enterprise Derivatives: Replacement or Complement?-Evidence from China's Listed Companies, The Theory and Practice of Finance and Economics, 39(02): 65-73.

12. Cao Yushan, Pan Meng, Ran Binshuang. 2018. Managerial Power, Degree of Market Competition and Sustainable Growth of Enterprises-An Empirical Study on State-owned Listed Companies, Friends of Accounting, 01: 84-89.

13. Cao Yushan. 2017. Would Institutional Investors Worry about the Speculation in the Application of Derivatives-Evidence from China's Listed Companies, The Theory and Practice of Finance and Economics, 38(02): 58-65.

14. Cao Yushan. 2017. Cognition Bias, Quick Growth and Speculation with Derivatives, Finance Research, 02: 59-67.

15. Cao Yushan. 2016. Management Efficiency of Operational Working Capital and the Possibility of Financial Crisis, Economic & Social Development Research (12).

16. Cao Yushan. 2016. Would Managerial Power Push Enterprises to Speculate on Derivatives: Evidence from China's Listed Companies, Contemporary Finance & Economics, 06: 107-117.

17. Cao Yushan. 2016. New Theory of Operational Working Capital Management Based on Omni-Channel Perspective, Finance & Accounting Guide (01).

18. Cao Yushan. 2015. Significant Financing, Efficiency of Operational Working Capital Management and Corporate Performance-Evidence from China's Listed Companies, The Theory and Practice of Finance and Economics, 36(01): 68-73.

19. Cao Yushan. 2013. Analysis on the Effect of Risk Management of Companies Applying Derivatives-Evidence from China’s Listed Companies, The Theory and Practice of Finance and Economics, 34(05): 59-63.

20. Cao Yushan. 2013. On the Correlation between Efficiency of Operational Working Capital Management and Corporate Performance: Empirical Evidence from China’s Listed Companies, Contemporary Finance & Economics, 08: 109-120.

21. Cao Yushan. 2012. An Exploratory Study on the Optimal Hedging Ratio Based on the VaR Model: An Example from the Hedging by US Dollar Forward, The Theory and Practice of Finance and Economics, 34(05): 59-63.

22. Cao Yushan. 2012. Study on Working Capital Management when Financing by PPE- Based on Evidence from China's Listed Companies, Economic Management Journal, 08: 129-137.

23. Cao Yushan. 2012. Relationship between Commodity Price Volatility and Business Risk: Theory and Evidence-Concurrently Comment on the Effectiveness of Applying Financial Derivatives, Journal of Jiangxi University of Finance and Economics, 02: 42-49.

24. Cao Yushan. 2010. Corporate Financial Strategy: Finance in Corporate Strategy or Corporate Strategy in Finance? Jiangxi Social Sciences, 09: 87-91.

25. Cao Yushan. 2009. Variance Analysis of Corporate Financial Strategy Selection Process Based on Sustainable Growth Model-Evidence from China’s Listed Companies, Journal of Jiangxi University of Finance and Economics, 06: 20-24.

26. Cao Yushan. 2009. The Sustainable Growth Model under the New Accounting Standards-A Review of the Assumptions on the Model, Journal of Business Economics, 10: 58-61.

27. Cao Yushan. 2009. Basic Economics Supporting to the Research on Company’s Sustainable Growth-Implications and Hypotheses, Economic Management Journal, 31 (02): 181-186.

28. Cao Yushan. 2008. Research on the Source of Sustainable Growth Efficiency on Enterprise Finance-Evidence from China’s Listed Companies, Journal of Business Economics, 02: 74-80.

29. Cao Yushan. 2007. Analysis on the Growth Motivation and Financial Effect of M&A Strategy-Evidence from China’s Listed Companies, Economic Management Journal, 20: 44-49.

30. Cao Yushan. 2007. The Reasons for the Growth Rate of Enterprises and Evidence from China's Listed Companies, Contemporary Finance & Economics, 04: 124-128.

31. Cao Yushan, Zhang Tianxi. 2006. Study on Financial Strategies for Sustainable Growth of Enterprises-Evidence from China’s Listed Companies, Economic Management Journal, 08: 73-79.

32. Cao Yushan. 2006. A Preliminary Discussion on Responsibility Accounting in Transnational Operation, Journal of Hebei University of Economics and Business, 01: 48-54.

33. Cao Yushan. 2005. Evaluation of Enterprise Growth Rate and Evidence from China’s Listed Companies, Economic Management Journal, 24: 58-62.

34. Cao Yushan. 2005. An Exploratory Study on Value Relevance of Sustainable Growth Rate. Journal of Modern Accounting and Audit, 1(5): 61-65.

35. Cao Yushan, Zhang Tianxi. 2005. An Empirical Study on the Valuation Model of A Share and B Share-Concurrently Comment on the Internationalization of Accounting Standards in China, Contemporary Finance & Economics, 06: 117-120.

36. Cao Yushan, Zhang Tianxi. 2004. Discussion on Budget Management Mode of Enterprises, Contemporary Finance & Economics, 09: 107-109.

37. Cao Yushan. 2003. Get Rid of the Misunderstanding of Target Cost Planning, Finance and Accounting Monthly, 05: 14-15.

38. Cao Yushan. 2002. My Opinion on Accounting Treatment of Holding Income under Cost Method, Finance and Accounting Monthly, 12: 27-28.

39. Cao Yushan. 2001. A Probe into the Accounting Treatment of Stock Options, Finance and Accounting Monthly, 18: 29-30.

40. Cao Yushan. 2001. Understanding Uncertainty: The Key Way to Accounting Contingency, East China Economic Management, 04: 143-144.

Monographs:

1. Research on the Financial Strategy Choice of Enterprises Guided by Sustainable Growth Rate, Economic Science Press, 2008.

2. Research on the Application of Financial Derivatives in Corporate Financial Management, Economic Science Press, 2018.

Books Published:

1. Corporate Finance, Higher Education Press, 2007 (1^st edition).

2. International Corporate Financial Management (translation), Dongbei University of Finance and Economics Press, 2011.

3. International Finance, Truth and Wisdom Press, 2012.