Heng Yue

Singapore Management University - School of Accountancy

Associate Professor

60 Stamford Road

Singapore 178900

Singapore

SCHOLARLY PAPERS

18

DOWNLOADS
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Top 5,064

in Total Papers Downloads

6,954

CITATIONS
Rank 8,097

SSRN RANKINGS

Top 8,097

in Total Papers Citations

57

Scholarly Papers (18)

1.

Tunneling in China: The Surprisingly Pervasive Use of Corporate Loans to Extract Funds from Chinese Listed Companies

Johnson School Research Paper Series No. 31-06
Number of pages: 41 Posted: 05 Dec 2005
Peking University - Guanghua School of Management, Stanford University - Graduate School of Business and Singapore Management University - School of Accountancy
Downloads 1,014 (16,086)
Citation 9

Abstract:

Tunneling, Law and Finance, China

Performance, Growth and Earnings Management

Number of pages: 50 Posted: 20 Dec 2005
Tulane University - A.B. Freeman School of Business, University of Illinois at Urbana-Champaign and Singapore Management University - School of Accountancy
Downloads 965 (18,175)
Citation 11

Abstract:

earnings management, rational expectation, accruals, performance, growth

Performance, Growth and Earnings Management

Review of Accounting Studies, Forthcoming
Posted: 20 Dec 2005
Tulane University - A.B. Freeman School of Business, University of Illinois at Urbana-Champaign and Singapore Management University - School of Accountancy

Abstract:

earnings management, rational expectation, accruals, performance, growth

Managerial Incentives and Management Forecast Precision

Number of pages: 47 Posted: 17 Jan 2013
Qiang Cheng, Ting Luo and Heng Yue
Singapore Management University, Tsinghua University and Singapore Management University - School of Accountancy
Downloads 527 (42,432)

Abstract:

management forecast, managerial incentives, insider trading, forecast precision

Managerial Incentives and Management Forecast Precision

The Accounting Review 88 (5): 1575-1602, September 2013
Number of pages: 47 Posted: 12 Apr 2013 Last Revised: 05 Mar 2014
Qiang Cheng, Ting Luo and Heng Yue
Singapore Management University, Tsinghua University and Singapore Management University - School of Accountancy
Downloads 258 (98,995)

Abstract:

Management Forecast, Managerial Incentives, Insider Trading, Forecast Precision

4.

Ownership, Institutions, and Capital Structure: Evidence from China

Number of pages: 51 Posted: 18 Mar 2006 Last Revised: 28 Jul 2015
Kai Li, Heng Yue and Longkai Zhao
University of British Columbia (UBC) - Sauder School of Business, Singapore Management University - School of Accountancy and Peking University - Department of Finance
Downloads 746 (23,340)
Citation 11

Abstract:

foreign ownership, leverage, long-term debt, marketization, short-term debt, state ownership

5.

Tunneling in China: The Remarkable Case of Inter-Corporate Loans

Number of pages: 53 Posted: 02 Jul 2008
Peking University - Guanghua School of Management, Stanford University - Graduate School of Business and Singapore Management University - School of Accountancy
Downloads 606 (33,153)
Citation 4

Abstract:

Tunneling, minority shareholder rights, investor protection, regulatory reform, corporate governance, emerging markets, Chinese stock market

6.

How Does Culture Influence Corporate Risk-Taking?

Number of pages: 45 Posted: 15 Mar 2012 Last Revised: 28 Jul 2015
University of British Columbia (UBC) - Sauder School of Business, University of British Columbia (UBC) - Division of Marketing, Singapore Management University - School of Accountancy and Peking University - Department of Finance
Downloads 440 (39,388)
Citation 2

Abstract:

earnings discretion, formal institutions, harmony, individualism, national culture, corporate risk-taking, uncertainty avoidance

7.

A Re-examination of China's Share Issue Privatization: Does it Not Improve SOE Profitability?

Number of pages: 36 Posted: 22 Feb 2006
Guohua Jiang, Heng Yue and Longkai Zhao
Peking University - Guanghua School of Management, Singapore Management University - School of Accountancy and Peking University - Department of Finance
Downloads 429 (52,998)

Abstract:

Share Issue Privatization, State-owned Enterprise, Profitability, China

8.

Firm Structure and Corporate Cash Holdings

Journal of Corporate Finance, Forthcoming
Number of pages: 41 Posted: 06 Sep 2010 Last Revised: 10 Oct 2016
Tulane University, Barclays Global Investors, Singapore Management University - School of Accountancy and XY Investments
Downloads 256 (92,658)
Citation 3

Abstract:

Firm Structure, Cash Holdings, Internal Capital Markets, Asset Sales, Agency Costs

9.

Country of Origin Effects in Capital Structure Decisions: Evidence from Foreign Direct Investments in China

Number of pages: 61 Posted: 06 Mar 2009
University of British Columbia (UBC) - Division of Marketing, University of British Columbia (UBC) - Sauder School of Business, Singapore Management University - School of Accountancy and Peking University - Department of Finance
Downloads 231 (104,616)
Citation 4

Abstract:

country of origin, embeddedness, foreign direct investments, leverage, mastery, uncertainty avoidance

10.

How Does Culture Influence Corporate Risk-Taking?

Number of pages: 51 Posted: 05 Mar 2010 Last Revised: 28 Jul 2015
University of British Columbia (UBC) - Division of Marketing, University of British Columbia (UBC) - Sauder School of Business, Singapore Management University - School of Accountancy and Peking University - Department of Finance
Downloads 189 (135,217)
Citation 7

Abstract:

harmony, individualism, national culture, risk-taking, uncertainty avoidance

11.

National Culture and Capital Structure Decisions: Evidence from Foreign Joint Ventures in China

Number of pages: 49 Posted: 14 Sep 2010
University of British Columbia (UBC) - Sauder School of Business, University of British Columbia (UBC) - Division of Marketing, Singapore Management University - School of Accountancy and Peking University - Department of Finance
Downloads 139 (135,898)
Citation 4

Abstract:

Country of Origin, Cultural Values, Embeddedness, Foreign Direct Investments, Leverage, Mastery

12.

Open Market Share Repurchases and Earnings Management

Number of pages: 37 Posted: 19 Oct 2013
Arturo Rodriguez and Heng Yue
Universidad de Chile and Singapore Management University - School of Accountancy
Downloads 44 (277,459)

Abstract:

Open market share repurchases, earnings management

13.

Information Risk and Underwriter Switching in SEOs: Evidence from China

Journal of Business Finance & Accounting, Vol. 37, Issue 7-8, pp. 905-928, July/August 2010
Number of pages: 24 Posted: 20 Sep 2010
Wei Luo, Pingui Rao and Heng Yue
Peking University - Guanghua School of Management, Jinan University and Singapore Management University - School of Accountancy
Downloads 2 (544,497)
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Abstract:

14.

Return Predictability and the Real Option Value of Segments

Review of Accounting Studies, Forthcoming
Posted: 17 Aug 2017
Pingui Rao, Heng Yue and Xin Zhou
Jinan University, Singapore Management University - School of Accountancy and XY Investments

Abstract:

Real option value, return predictability, abnormal returns, segment

15.

China’s Anti-Corruption Campaign and Firm-Level Transparency

2017 Canadian Academic Accounting Association (CAAA) Annual Conference, Rotman School of Management Working Paper No. 2899403, Singapore Management University School of Accountancy Research Paper No. 2017-56
Number of pages: 55 Posted: 17 Jan 2017 Last Revised: 23 Aug 2017
University of Toronto - Rotman School of Management, Singapore Management University - School of Accountancy and Peking University - Guanghua School of Management
Downloads 0 (46,746)

Abstract:

Anti-Corruption Campaign, Political Connections, Accounting Quality, China, Causal Effects,Quasi Experiment

16.

Return Predictability and the Real Options Value of Segments

Number of pages: 55 Posted: 01 Oct 2016 Last Revised: 16 Aug 2017
Pingui Rao, Heng Yue and Xin Zhou
Jinan University, Singapore Management University - School of Accountancy and XY Investments
Downloads 0 (172,599)

Abstract:

Real Options Value, Return Predictability, Abnormal Returns, Segment

17.

Allocation of Decision Rights between the Parent Company and Its Subsidiaries

Journal of Accounting, Auditing & Finance, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2016-52
Number of pages: 42 Posted: 04 May 2016
Yuanyuan Liu, Ting Luo and Heng Yue
Peking University - Department of Accounting, Tsinghua University and Singapore Management University - School of Accountancy
Downloads 0 (324,474)

Abstract:

Decentralization, Power Structure, External Environmental Uncertainty, Internal Information Quality, Performance

18.

Board Structure, Political Influence and Firm Performance - An Empirical Study on Publicly Listed Firms in China

Asia-Pacific Journal of Accounting and Economics, Vol. 11, No. 1, 2004
Posted: 20 Aug 2004
Dongping Han, Fusheng Wang and Heng Yue
Harbin Institute of Technology, Harbin Institute of Technology and Singapore Management University - School of Accountancy

Abstract:

Corporate Governance, Board Structure, Political influence, Firm Performance, Empirical Study