Yupeng Lin

National University of Singapore (NUS) - NUS Business School

SCHOLARLY PAPERS

38

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Scholarly Papers (38)

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1.

Does XBRL Adoption Reduce the Cost of Equity Capital?

Number of pages: 47 Posted: 19 Aug 2012
Oliver Zhen Li, Chenkai Ni and Yupeng Lin
National University of Singapore (NUS), Fudan University and National University of Singapore (NUS) - NUS Business School
Downloads 1,631 (19,381)
Citation 17

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XBRL, cost of equity capital, analyst forecast, liquidity

2.

Does Information Processing Cost Affect Firm-Specific Information Acquisition? - Evidence from XBRL Adoption

Journal of Financial and Quantitative Analysis (JFQA), Forthcoming
Number of pages: 48 Posted: 10 Jan 2013 Last Revised: 31 Jul 2015
Yi Dong, Oliver Zhen Li, Yupeng Lin and Chenkai Ni
Shanghai University of Finance and Economics, National University of Singapore (NUS), National University of Singapore (NUS) - NUS Business School and Fudan University
Downloads 914 (45,061)
Citation 29

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Information processing cost, stock return synchronicity, XBRL

3.

Capital Market Consequences of Generative AI: Early Evidence from the Ban of ChatGPT in Italy

Number of pages: 51 Posted: 31 May 2023 Last Revised: 11 Oct 2023
Jeremy Bertomeu, Yupeng Lin, Yibin Liu and Zhenghui Ni
Washington University in St. Louis - John M. Olin Business School, National University of Singapore (NUS) - NUS Business School, National University of Singapore (NUS) - NUS Business School and National University of Singapore (NUS) - Department of Finance
Downloads 804 (53,700)

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AI, Generative, ChatGPT, privacy, disruption, innovation, information processing capacity.

4.

Do Firms Adapt to Rising Temperatures? Evidence from Establishment-Level Data

Number of pages: 61 Posted: 06 May 2020 Last Revised: 23 Aug 2021
Zuben JIN, Frank Weikai Li, Yupeng Lin and Zilong Zhang
Southwestern University of Finance and Economics (SWUFE), Singapore Management University - Lee Kong Chian School of Business, National University of Singapore (NUS) - NUS Business School and Zhejiang University
Downloads 738 (60,255)
Citation 1

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High temperatures, climate change, employment, upskilling, economic establishments, adaptation

5.

Labor Mobility and Loan Origination

Journal of Financial and Quantitative Analysis, accepted
Number of pages: 59 Posted: 28 Jun 2019 Last Revised: 07 Feb 2023
Sumit Agarwal, Yupeng Lin, Yunqi Zhang and Zilong Zhang
National University of Singapore, National University of Singapore (NUS) - NUS Business School, School of Finance, Nankai University and Zhejiang University
Downloads 710 (63,442)

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Mortgage Default, Modification, Loan Screening, Labor Mobility, Trade Secret Law

6.

Trade Secrets Law and Corporate Disclosure: Causal Evidence on the Proprietary Cost Hypothesis

Downloads 611 (76,718)
Citation 20

Trade Secrets Law and Corporate Disclosure: Causal Evidence on the Proprietary Cost Hypothesis

Journal of Accounting Research, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2017-70
Number of pages: 78 Posted: 28 Aug 2017 Last Revised: 14 Nov 2017
Yinghua Li, Yupeng Lin and Liandong Zhang
Arizona State University (ASU) - School of Accountancy, National University of Singapore (NUS) - NUS Business School and Singapore Management University - School of Accountancy
Downloads 611 (75,784)
Citation 20

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Proprietary Costs, Corporate Disclosure, Customer Identity, Inevitable Disclosure Doctrine, Trade Secrets Law

Trade Secrets Law and Corporate Disclosure: Causal Evidence on the Proprietary Cost Hypothesis

Journal of Accounting Research, Vol. 56, No. 1, 2018
Posted: 07 May 2018
Yinghua Li, Yupeng Lin and Liandong Zhang
Arizona State University (ASU) - School of Accountancy, National University of Singapore (NUS) - NUS Business School and Singapore Management University - School of Accountancy

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proprietary costs; corporate disclosure; customer identity; inevitable disclosure doctrine; trade secrets law

7.

Enforceability of Noncompetition Agreements and Forced Turnovers of Chief Executive Officers

Journal of Law and Economics, forthcoming
Number of pages: 46 Posted: 30 Oct 2018 Last Revised: 07 Mar 2022
Yupeng Lin, Florian S. Peters and Hojun Seo
National University of Singapore (NUS) - NUS Business School, University of Amsterdam and Purdue University
Downloads 439 (114,878)

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Legal enforceability of Covenant Not to Compete; Competitive harm; Forced CEO turnover.

8.

Earnings Management upon a Sovereign Downgrade

Number of pages: 62 Posted: 30 Jan 2020 Last Revised: 20 Jul 2021
Yupeng Lin, Bohui Zhang and Zilong Zhang
National University of Singapore (NUS) - NUS Business School, The Chinese University of Hong Kong, Shenzhen and Zhejiang University
Downloads 361 (143,960)
Citation 1

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Sovereign downgrade, Ceiling rule, Credit rating, Earnings management, Big bath accounting

9.

Particles, Pollutions and Prices

Number of pages: 59 Posted: 17 Nov 2014
Xiaoli Hu, Oliver Zhen Li and Yupeng Lin
National University of Singapore, National University of Singapore (NUS) and National University of Singapore (NUS) - NUS Business School
Downloads 353 (147,081)
Citation 9

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China, Pollution, Stock return, Behavioral bias

10.

More and Safer Corporate Tax Planning: On the Benefits of Bank Control

Singapore Management University School of Accountancy Research Paper No. 2021-124
Number of pages: 50 Posted: 18 Apr 2016 Last Revised: 07 Jan 2021
Yupeng Lin, Xiangang Xin, Liandong Zhang and Zilong Zhang
National University of Singapore (NUS) - NUS Business School, City University of Hong Kong, Singapore Management University - School of Accountancy and Zhejiang University
Downloads 331 (157,565)
Citation 1

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creditor control right, tax planning, tax risk, covenant violation, shareholder–debtholder conflict, contract incompleteness

11.

Employee Inside Debt and Firm Risk-Taking: Evidence from Employee Deposit Programs in Japan

Review of Corporate Finance Studies, Forthcoming
Number of pages: 60 Posted: 19 May 2014 Last Revised: 26 Jun 2019
Sudipto Dasgupta, Yupeng Lin, Takeshi Yamada and Zilong Zhang
Chinese University of Hong Kong, ABFER, CEPR, and ECGI, National University of Singapore (NUS) - NUS Business School, Australian National University (ANU) and Zhejiang University
Downloads 322 (162,340)
Citation 3

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inside debt, risk-taking, employee deposits, agency costs of debt

12.

The Falling Roe and Relocation of Skilled Women: Evidence from a Large Sample of Auditors

Number of pages: 60 Posted: 17 Jan 2023 Last Revised: 24 Sep 2023
Yupeng Lin, Michael Shen, Rui SHI and Jean (Jieyin) Zeng
National University of Singapore (NUS) - NUS Business School, National University of Singapore, National University of Singapore - NUS Business School and National University of Singapore (NUS) - NUS Business School
Downloads 261 (201,556)

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TRAP Laws; Abortion Policy; Skilled Women; Labor Mobility; Political Ideology; Auditors.

13.

Government Bank Lending during a Crisis

Number of pages: 57 Posted: 03 Jan 2015 Last Revised: 18 Sep 2023
Yupeng Lin, Anand Srinivasan and Takeshi Yamada
National University of Singapore (NUS) - NUS Business School, National University of Singapore - Department of Finance and Australian National University (ANU)
Downloads 238 (220,669)
Citation 8

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banking, crisis, bailout

14.

Regulatory uncertainty and TARP

Number of pages: 55 Posted: 01 Nov 2017 Last Revised: 18 Sep 2023
Yupeng Lin, Xin Liu and Anand Srinivasan
National University of Singapore (NUS) - NUS Business School, Research School of Finance, Actuarial Studies & Applied Statistics, CBE, Australian National University and National University of Singapore - Department of Finance
Downloads 220 (237,972)
Citation 1

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Financial Crisis, Bailout, Investment, Event Study, Lending

15.

Spillover Effects of Expected Credit Losses Model Implementations

Number of pages: 56 Posted: 29 Nov 2021 Last Revised: 23 Mar 2023
Yupeng Lin, Wanrong Xu and Rachel Xi Zhang
National University of Singapore (NUS) - NUS Business School, Business School, National University of Singapore and NUS Business School
Downloads 205 (254,006)

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Spillover Effect; Expected Credit Losses; Loan Spread; Securitization; Risk-taking

16.

Wake-up call from the past investments

Number of pages: 65 Posted: 27 Oct 2021 Last Revised: 16 Dec 2022
Seong Jin Ahn, Yupeng Lin and Hojun Seo
College of Business, Korea Advanced Institute of Science and Technology (KAIST), National University of Singapore (NUS) - NUS Business School and Purdue University
Downloads 200 (259,783)

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Past investments; Impairments; Monitoring; R&D; Investment decisions; Innovation; Regression kink design

17.

Does Securitization Impair Bank Lending Relationship?

Downloads 198 (262,139)

Does Securitization Impair Bank Lending Relationship?

Number of pages: 55 Posted: 21 Feb 2017 Last Revised: 06 Jun 2017
Yupeng Lin, Xin Liu and Yihui Wang
National University of Singapore (NUS) - NUS Business School, Research School of Finance, Actuarial Studies & Applied Statistics, CBE, Australian National University and Fordham University
Downloads 114 (412,737)

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Securitization, CLOs, Lending Relationship

Does Securitization Impair Bank Lending Relationship?

Number of pages: 55 Posted: 06 Jun 2017
Yupeng Lin, Xin Liu and Yihui Wang
National University of Singapore (NUS) - NUS Business School, Research School of Finance, Actuarial Studies & Applied Statistics, CBE, Australian National University and Fordham University
Downloads 84 (508,737)

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Securitization, CLOs, Lending Relationship

18.

Banking Market Consolidation and Tax Planning Intermediation: Evidence from Client Firm Tax Haven Operations

Kim, Jeong-Bon, Lin Yupeng, Mao Ying, and Wang Zheng. 2022. Banking Market Consolidation and Tax Planning Intermediation: Evidence from Client Firm Tax Haven Operations. The Accounting Review (Forthcoming) . Available at https://doi.org/10.2308/TAR-2019-0243
Number of pages: 53 Posted: 28 Oct 2022
Jeong-Bon Kim, Yupeng Lin, Ying Mao and Zheng Wang
Simon Fraser University, National University of Singapore (NUS) - NUS Business School, Lingnan University and City University of Hong Kong
Downloads 175 (292,391)
Citation 1

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Tax haven, tax avoidance, banking market consolidation, tax planning intermediation

19.

Banking Crisis Regulator

Number of pages: 58 Posted: 15 Mar 2023 Last Revised: 13 May 2023
Sumit Agarwal, Yupeng Lin, Michael Shen and Sirui Wu
National University of Singapore, National University of Singapore (NUS) - NUS Business School, National University of Singapore and Shanghai University of Finance and Economics - School of Accountancy
Downloads 172 (296,904)

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20.

Duality of Analyst Coverage: Evidence from Product Recalls

Number of pages: 67 Posted: 28 Apr 2021 Last Revised: 15 Dec 2021
Yinghua Li, Yupeng Lin, Xiaoqiao Wang and Shijie Yang
Arizona State University (ASU) - School of Accountancy, National University of Singapore (NUS) - NUS Business School, The Chinese University of Hong Kong, Shenzhen and Southern University of Science and Technology
Downloads 158 (320,752)

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analyst coverage, product quality, product recall, corporate failure

21.

Constraining Growth: Advance Layoff Notice and Corporate Innovation

Number of pages: 56 Posted: 27 Apr 2023 Last Revised: 15 May 2023
Scott Guernsey, Gunchang Kim and Yupeng Lin
University of Tennessee, Institute of Financial Studies, Southwestern University of Finance and Economics and National University of Singapore (NUS) - NUS Business School
Downloads 143 (346,154)

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Corporate innovation, Advance notice, Mini-WARN Act, Operational inflexibility, Employment growth, Establishment restructuring decisions, Difference-in-differences, Quasi-natural experiment

22.

The Benefits and Costs of Transparent Supervision of Public Banks: Evidence from Disclosure of SEC Comment Letters

Number of pages: 52 Posted: 08 Apr 2023
Amy P. Hutton, Yupeng Lin, Susan Shu, Ira Yeung and Xin Zheng
Boston College - Carroll School of Management, National University of Singapore (NUS) - NUS Business School, Boston College - Carroll School of Management, University of British Columbia (UBC) - Sauder School of Business and University of British Columbia
Downloads 142 (348,096)

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SEC Comment Letters, Regulatory Transparency, Financial Institutions, Lending, Loan Loss Provisions

23.

To Centralize or Not: Control Right Allocation and Auditor Incentives

Number of pages: 70 Posted: 04 Jan 2023 Last Revised: 17 Mar 2023
Qihui Gong, Qihui Gong, Yupeng Lin and David M. Reeb
Zhejiang UniversityZhejiang University, National University of Singapore (NUS) - NUS Business School and National University of Singapore - Dept of Accounting
Downloads 140 (353,934)

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Centralization, Decentralization, Control Rights, Coordination, Local information, Auditor

24.

Social Media Disclosure of Political Ideology

Number of pages: 54 Posted: 13 Mar 2023 Last Revised: 19 Jul 2023
Yupeng Lin, Rui SHI and Jean (Jieyin) Zeng
National University of Singapore (NUS) - NUS Business School, National University of Singapore - NUS Business School and National University of Singapore (NUS) - NUS Business School
Downloads 125 (386,155)

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Social Media; Political Ideology Alignment; Equity Investment; Deposit Investment; Black Lives Matter; Behavioral Economics

25.

Short-Selling Pressure and Workplace Safety: Curbing Short-Termism Through Stakeholder Interdependencies

Organization Science, Forthcoming
Number of pages: 41 Posted: 14 Apr 2022
Cuili Qian, Donal Crilly, Yupeng Lin, Keyuan Zhang and Rengong Zhang
University of Texas at Dallas, London Business School - Department of Strategic & International Management, National University of Singapore (NUS) - NUS Business School, Shanghai Jiao Tong University and City University of Hong Kong (CityU)
Downloads 119 (398,082)
Citation 1

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Stakeholder interdependency, Stakeholder salience, Short-selling pressure, Workplace safety, Intertemporal perspective

26.

GLOBAL DECARBONIZATION INITIATIVES AND RESOURCE ALLOCATIONS IN THE PRIVATE SECTOR

Number of pages: 60 Posted: 16 Mar 2023 Last Revised: 03 Oct 2023
Cai Chen, Yupeng Lin, Johan Sulaeman and Wanrong Xu
INSEAD, National University of Singapore (NUS) - NUS Business School, National University of Singapore (NUS) - Department of Finance and Business School, National University of Singapore
Downloads 110 (421,518)

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Paris Agreement, Climate change, Decarbonization, Global Coordination, Cost of Debt, Bank Loans, Reallocation Effect, Externalities

27.

Tax Incidence in Loan Pricing

Kang, Y., Li, O. Z., & Lin, Y. (2021). Tax incidence in loan pricing. Journal of Accounting and Economics, 101418., Journal of Accounting & Economics (JAE), Vol. 72, No. 1, 2021
Number of pages: 61 Posted: 18 Nov 2021
Yupeng Lin, Oliver Zhen Li and Ya Kang
National University of Singapore (NUS) - NUS Business School, National University of Singapore (NUS) and The Chinese University of Hong Kong (CUHK)
Downloads 106 (432,819)
Citation 5

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tax incidence; loan spread; state bank income tax

28.

Audit Market Consolidation and Client Innovation

Number of pages: 53 Posted: 10 Jan 2019 Last Revised: 24 May 2021
Qihui Gong, Qihui Gong, Oliver Zhen Li, Yupeng Lin and Liansheng Wu
Zhejiang UniversityZhejiang University, National University of Singapore (NUS), National University of Singapore (NUS) - NUS Business School and Peking University - Guanghua School of Management
Downloads 104 (438,782)

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Audit Market Consolidation; Real Effect; Innovation; Auditor Certification; China

29.

Do Social Movements Evoke Sympathetic Response? Evidence from Online Food Orders in Black-owned Restaurants after George Floyd’s Murder

Number of pages: 45 Posted: 13 Mar 2023
Sumit Agarwal, Yupeng Lin and Jean (Jieyin) Zeng
National University of Singapore, National University of Singapore (NUS) - NUS Business School and National University of Singapore (NUS) - NUS Business School
Downloads 101 (448,010)

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Social Movements, Sympathetic Response, Black Lives Matter

30.

Financial Literacy and Dividend Capturing

Number of pages: 38 Posted: 22 Mar 2023
Oliver Zhen Li, Yupeng Lin, Hong Tu and Ximing Yin
National University of Singapore (NUS), National University of Singapore (NUS) - NUS Business School, APEC Study Center of Nankai University and College of Finance and Statistics, Hunan University
Downloads 84 (503,726)

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Ex-dividend; Tax reform; Financial literacy; Tax capitalization

31.

Securitization and Accounting Quality: Evidence from Collateralized Loan Obligations

Number of pages: 48 Posted: 12 Feb 2020 Last Revised: 02 Nov 2021
Xiaoli Hu, Yupeng Lin and Xin Liu
National University of Singapore, National University of Singapore (NUS) - NUS Business School and Research School of Finance, Actuarial Studies & Applied Statistics, CBE, Australian National University
Downloads 68 (568,045)

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Collateralized Loan Obligation (CLO), Securitization, Accounting Information, Screening, Monitoring

32.

How do banks retain depositors? The roles of deposit rates and loan performance reporting

Number of pages: 54 Posted: 30 Nov 2023
Yikang Jiang, Yupeng Lin, Yibin Liu and Gaoqing Zhang
National University of Singapore (NUS) - National University of Singapore (NUS), NUS Business School, Students, National University of Singapore (NUS) - NUS Business School, National University of Singapore (NUS) - NUS Business School and University of Minnesota - Twin Cities - Department of Accounting
Downloads 44 (707,729)

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deposit flow, deposit rates, loan loss provisions, disclosure

33.

The 2003 U.S. Dividend Tax Cut, Bank Credit Supply, and the Real Economy

Number of pages: 49 Posted: 16 Dec 2022 Last Revised: 06 Sep 2023
Oliver Zhen Li, Yupeng Lin and Keyuan Zhang
National University of Singapore (NUS), National University of Singapore (NUS) - NUS Business School and Shanghai Jiao Tong University
Downloads 33 (771,683)

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Dividend tax; credit supply; real economy; policy evaluation

34.

The Role of Information Quality in Corporate Loan Securitization Evidence from Collateralized Loan Obligations

Number of pages: 55 Posted: 27 Mar 2023
Xiaoli Hu, Yupeng Lin and Xin Liu
City University of Hong Kong, National University of Singapore (NUS) - NUS Business School and Research School of Finance, Actuarial Studies & Applied Statistics, CBE, Australian National University
Downloads 32 (779,323)

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Securitization, Collateralized Loan Obligations, Information Quality

35.

The Economics of Auditing in China

Research Handbook of Chinese Corporate Governance, Forthcoming
Number of pages: 33 Posted: 30 Nov 2023
Yupeng Lin, Rui SHI, Yannis Yuan and Luo Zuo
National University of Singapore (NUS) - NUS Business School, National University of Singapore - NUS Business School, National University of Singapore and National University of Singapore
Downloads 12 (960,751)

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Auditing, China, Institution, New Institutional Economics, Institutional/Cognitive Approach.

36.

On the Banking Network: Peer Default and Information Acquisitions

Posted: 23 Dec 2022
Oliver Zhen Li, Yupeng Lin, Jinping Zhang and Zilong Zhang
National University of Singapore (NUS), National University of Singapore (NUS) - NUS Business School, Fudan University - School of Management and Zhejiang University

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Information demand, information supply, relationship lending, peer default, network effect, delegated monitoring

37.

Institutional Ownership, Peer Pressure and Voluntary Disclosures

The Accounting Review 2017
Posted: 26 May 2021
Yupeng Lin, Ying Mao and Zheng Wang
National University of Singapore (NUS) - NUS Business School, Lingnan University and City University of Hong Kong

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Institutional ownership, Peer effect, Voluntary disclosures, Russell index

38.

On the Benefits of Audit Market Consolidation: Evidence from Merged Audit Firms

Accounting Review, Forthcoming
Posted: 01 Aug 2015 Last Revised: 19 Jan 2019
Qihui Gong, Oliver Zhen Li, Yupeng Lin and Liansheng Wu
Wuhan University, National University of Singapore (NUS), National University of Singapore (NUS) - NUS Business School and Peking University - Guanghua School of Management

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audit mergers, efficiency gains, audit fees, audit hours