Heng Yue

Singapore Management University - School of Accountancy

Associate Professor

60 Stamford Road

Singapore 178900

Singapore

  • Singapore Management University - School of Accountancy

SCHOLARLY PAPERS

21

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Scholarly Papers (21)

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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
Guohua Jiang, Charles M.C. Lee and Heng Yue
Peking University - Guanghua School of Management, Stanford University - Graduate School of Business and Singapore Management University - School of Accountancy
Downloads 1,093 (18,577)

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Tunneling, Law and Finance, China

2.

Performance, Growth and Earnings Management

Downloads 1,045 ( 19,839)

Performance, Growth and Earnings Management

Number of pages: 50 Posted: 20 Dec 2005
Chi-Wen Jevons Lee, Laura Yue Li and Heng Yue
Tulane University - A.B. Freeman School of Business, University of Illinois at Urbana-Champaign and Singapore Management University - School of Accountancy
Downloads 1,045 (19,471)

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earnings management, rational expectation, accruals, performance, growth

Performance, Growth and Earnings Management

Review of Accounting Studies, Forthcoming
Posted: 20 Dec 2005
Chi-Wen Jevons Lee, Laura Yue Li and Heng Yue
Tulane University - A.B. Freeman School of Business, University of Illinois at Urbana-Champaign and Singapore Management University - School of Accountancy

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earnings management, rational expectation, accruals, performance, growth

3.

China’s Anti-Corruption Campaign and Financial Reporting Quality

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: 54 Posted: 17 Jan 2017 Last Revised: 02 Jun 2019
Ole-Kristian Hope, Heng Yue and Qinlin Zhong
University of Toronto - Rotman School of Management, Singapore Management University - School of Accountancy and Renmin University of China - School of Business
Downloads 919 (23,974)

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

4.

Managerial Incentives and Management Forecast Precision

Downloads 873 ( 25,832)

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 575 (44,925)

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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 298 (99,289)

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Management Forecast, Managerial Incentives, Insider Trading, Forecast Precision

5.

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 869 (25,993)

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

6.

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

Number of pages: 53 Posted: 02 Jul 2008
Guohua Jiang, Charles M.C. Lee and Heng Yue
Peking University - Guanghua School of Management, Stanford University - Graduate School of Business and Singapore Management University - School of Accountancy
Downloads 676 (36,757)

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

7.

How Does Culture Influence Corporate Risk-Taking?

Number of pages: 45 Posted: 15 Mar 2012 Last Revised: 28 Jul 2015
Kai Li, Dale W. Griffin, Heng Yue and Longkai Zhao
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 675 (36,839)

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

8.

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 459 (60,547)

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

9.

Firm Structure and Corporate Cash Holdings

Journal of Corporate Finance, Forthcoming
Number of pages: 41 Posted: 06 Sep 2010 Last Revised: 10 Oct 2016
Venkat Subramaniam, Tony T. Tang, Heng Yue and Xin Zhou
Tulane University, Barclays Global Investors, Singapore Management University - School of Accountancy and XY Investments
Downloads 292 (102,006)

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

10.

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

Number of pages: 61 Posted: 06 Mar 2009
Dale W. Griffin, Kai Li, Heng Yue and Longkai Zhao
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 250 (120,155)

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

11.

How Does Culture Influence Corporate Risk-Taking?

Number of pages: 51 Posted: 05 Mar 2010 Last Revised: 28 Jul 2015
Dale W. Griffin, Kai Li, Heng Yue and Longkai Zhao
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 219 (137,009)

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

12.

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

Number of pages: 49 Posted: 14 Sep 2010
Kai Li, Dale W. Griffin, Heng Yue and Longkai Zhao
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 211 (142,010)

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

13.

Return Predictability and the Real Options Value of Segments

Singapore Management University School of Accountancy Research Paper No. 2017-66
Number of pages: 56 Posted: 01 Oct 2016 Last Revised: 14 Nov 2017
Pingui Rao, Heng Yue and Xin Zhou
Jinan University, Singapore Management University - School of Accountancy and XY Investments
Downloads 204 (146,534)

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Real Options Value, Return Predictability, Abnormal Returns, Segment

14.

Information Sharing Between Mutual Funds and Auditors

Number of pages: 60 Posted: 27 Jan 2019 Last Revised: 12 Apr 2019
Ole-Kristian Hope, Pingui Rao, Yanping Xu and Heng Yue
University of Toronto - Rotman School of Management, Jinan University, Jinan University and Singapore Management University - School of Accountancy
Downloads 177 (166,808)

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Information Sharing, Mutual Funds, Auditors, China, Mutual Fund Investments, Trading Profits, Emerging Markets, Guanxi, Audit Quality, Audit Fees

15.

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 82 (295,628)

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Open market share repurchases, earnings management

16.

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
Xiamen University - School of Management, Tsinghua University and Singapore Management University - School of Accountancy
Downloads 69 (326,294)

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

17.

Short Sellers and Long-Run Management Forecasts

Contemporary Accounting Research, Forthcoming
Number of pages: 57 Posted: 24 Jun 2019
Xia Chen, Qiang Cheng, Ting Luo and Heng Yue
Singapore Management University, Singapore Management University, Tsinghua University and Singapore Management University - School of Accountancy
Downloads 5 (609,228)

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Short Sales; Corporate Disclosures; Management Forecasts

18.

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 (626,701)
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19.

Financial Reporting Quality in Politically Connected Banks

Posted: 27 Nov 2017
Heng Yue, Liandong Zhang and Qinlin Zhong
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Renmin University of China - School of Business

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Financial Reporting Quality, Bank Transparency, Political Connections, Loan Loss Provisions

20.

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

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Real option value, return predictability, abnormal returns, segment

21.

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

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