Heng Yue

Singapore Management University - School of Accountancy

Professor

60 Stamford Road

Singapore 178900

Singapore

  • Singapore Management University - School of Accountancy

SCHOLARLY PAPERS

25

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Top 7,412

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11,671

SSRN CITATIONS
Rank 3,848

SSRN RANKINGS

Top 3,848

in Total Papers Citations

422

CROSSREF CITATIONS

64

Scholarly Papers (25)

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1.

China’s Anti-Corruption Campaign and Financial Reporting Quality

Downloads 1,346 (29,200)
Citation 38

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 Fudan University-the School of Management
Downloads 1,232 (32,725)
Citation 6

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

China’s Anti-Corruption Campaign and Financial Reporting Quality

Contemporary Accounting Research, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2020-111
Number of pages: 55 Posted: 16 Aug 2019
Ole-Kristian Hope, Heng Yue and Qinlin Zhong
University of Toronto - Rotman School of Management, Singapore Management University - School of Accountancy and Fudan University-the School of Management
Downloads 114 (466,060)
Citation 30

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Anti-Corruption Campaign, Financial Reporting Quality, Political Connections, China, Quasi Experiment

2.

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, Foster School of Business, University of Washington and Singapore Management University - School of Accountancy
Downloads 1,245 (32,760)
Citation 13

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Tunneling, Law and Finance, China

3.

Performance, Growth and Earnings Management

Downloads 1,157 (36,374)

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 1,157 (35,814)
Citation 16

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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

4.

Managerial Incentives and Management Forecast Precision

Downloads 1,008 (44,340)
Citation 44

Managerial Incentives and Management Forecast Precision

Number of pages: 47 Posted: 17 Jan 2013
Qiang Cheng, Ting Luo and Heng Yue
Singapore Management University - School of Accountancy, Tsinghua University and Singapore Management University - School of Accountancy
Downloads 656 (77,739)
Citation 3

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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 - School of Accountancy, Tsinghua University and Singapore Management University - School of Accountancy
Downloads 352 (164,271)
Citation 10

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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 947 (48,358)
Citation 47

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

6.

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 839 (57,151)
Citation 19

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

7.

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, Foster School of Business, University of Washington and Singapore Management University - School of Accountancy
Downloads 800 (60,945)
Citation 27

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

8.

Information Quality and Workplace Safety

Number of pages: 58 Posted: 02 Mar 2021
Ole-Kristian Hope, Danye Wang, Heng Yue and Jianyu Zhao
University of Toronto - Rotman School of Management, University of Iowa, Singapore Management University - School of Accountancy and Central University of Finance and Economics
Downloads 736 (68,014)

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Information quality, Workplace safety, Employee welfare, Management accounting

9.

Information Sharing Between Mutual Funds and Auditors

Number of pages: 70 Posted: 27 Jan 2019 Last Revised: 15 Dec 2021
Ole-Kristian Hope, Pingui Rao, Yanping Xu and Heng Yue
University of Toronto - Rotman School of Management, Jinan University - Management School, Sun Yat-sen University (SYSU) and Singapore Management University - School of Accountancy
Downloads 514 (106,950)
Citation 3

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

10.

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 498 (111,161)
Citation 3

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

11.

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, Tony T. Tang, Heng Yue and Xin Zhou
Tulane University, Barclays Global InvestorsXY Investments, Singapore Management University - School of Accountancy and XY Investments
Downloads 386 (149,534)
Citation 23

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

12.

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 384 (150,367)
Citation 27

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

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 - Management School, Singapore Management University - School of Accountancy and XY Investments
Downloads 339 (172,437)
Citation 1

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Real Options Value, Return Predictability, Abnormal Returns, Segment

14.

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 300 (196,337)
Citation 3

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

15.

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 270 (218,899)
Citation 16

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

16.

Short Sellers and Long-Run Management Forecasts

Downloads 186 (311,568)
Citation 1

Short Sellers and Long-Run Management Forecasts

Contemporary Accounting Research, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2019-98
Number of pages: 57 Posted: 24 Jun 2019
Xia Chen, Qiang Cheng, Ting Luo and Heng Yue
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, Tsinghua University and Singapore Management University - School of Accountancy
Downloads 186 (311,015)
Citation 1

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Short Sales; Corporate Disclosures; Management Forecasts

Short Sellers and Long-Run Management Forecasts

Contemporary Accounting Research, Forthcoming
Posted: 16 Aug 2019
Xia Chen, Qiang Cheng, Ting Luo and Heng Yue
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, Tsinghua University and Singapore Management University - School of Accountancy

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Short Sellers, Corporate Disclosures, Management Forecasts

17.

The Politics of Bank Opacity

Singapore Management University School of Accountancy Research Paper No. 2022-144
Number of pages: 75 Posted: 27 Nov 2017 Last Revised: 28 Apr 2022
Heng Yue, Liandong Zhang and Qinlin Zhong
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Fudan University-the School of Management
Downloads 174 (330,798)
Citation 18

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Bank opacity, politicians, loan loss provisions, regulatory forbearance, real effects, market discipline

18.

Financial Capacity and the Demand for Audit Quality

Accounting and Business Research 52 (1): 1-37., Singapore Management University School of Accountancy Research Paper No. 2021-129
Number of pages: 53 Posted: 20 Nov 2020 Last Revised: 25 Mar 2024
Chee Yeow Lim, Gerald J. Lobo, Pingui Rao and Heng Yue
Singapore Management University - School of Accountancy, University of Houston - C.T. Bauer College of Business, Jinan University - Management School and Singapore Management University - School of Accountancy
Downloads 140 (396,243)

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Audit Quality; Financial Capacity; Real Estate; Financial Constraint

19.

Politicians’ Green Incentives and External Auditing

Number of pages: 53 Posted: 06 May 2024
Ole-Kristian Hope, Heng Yue and Qinlin Zhong
University of Toronto - Rotman School of Management, Singapore Management University - School of Accountancy and Fudan University-the School of Management
Downloads 132 (414,861)

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Green Transition, Audit Fees, Environmental Protection, Political Incentives, China, Government Regulations JEL Codes: G18, M42, M48, Politicans

20.

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 123 (437,960)
Citation 3

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

21.

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 122 (440,714)
Citation 1

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Open market share repurchases, earnings management

22.

Public Enforcement through Independent Directors

Number of pages: 87 Posted: 24 Jul 2024
Xiaoxi Li, Pingui Rao, Yong George Yang and Heng Yue
Jinan University, Jinan University - Management School, The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration and Singapore Management University - School of Accountancy
Downloads 15 (1,041,288)

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Public enforcement, comment letters, independent directors, related-party transactions, self-dealing

23.

De-Politicization and Corporate Risk-Taking

Number of pages: 43 Posted: 28 Sep 2024
Yinghui Chen, Ting Ren, Youzhi Xiao and Heng Yue
Beijing Normal University - Zhuhai Campus, Peking University HSBC Business School, affiliation not provided to SSRN and Singapore Management University - School of Accountancy
Downloads 10 (1,096,041)

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Anti-Corruption Campaign, political connections, Risk-Taking

24.

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 - Management School, Singapore Management University - School of Accountancy and XY Investments

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Real option value, return predictability, abnormal returns, segment

25.

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