Aaron Yoon

Northwestern University - Department of Accounting Information & Management

Assistant Professor Donald P. Jacobs Scholar

2001 Sheridan Road

Evanston, IL 60208

United States

SCHOLARLY PAPERS

16

DOWNLOADS
Rank 761

SSRN RANKINGS

Top 761

in Total Papers Downloads

54,469

SSRN CITATIONS
Rank 3,705

SSRN RANKINGS

Top 3,705

in Total Papers Citations

452

CROSSREF CITATIONS

35

Scholarly Papers (16)

1.

Corporate Sustainability: First Evidence on Materiality

The Accounting Review, Vol. 91, No. 6, pp. 1697-1724.
Number of pages: 55 Posted: 11 Mar 2015 Last Revised: 01 Feb 2017
University of Minnesota - Twin Cities - Carlson School of ManagementCauseway Capital Management, LLC, Harvard Business School and Northwestern University - Department of Accounting Information & Management
Downloads 23,313 (229)
Citation 228

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sustainability, corporate social responsibility, investments, corporate performance

2.

Stock Price Reactions to ESG News: The Role of ESG Ratings and Disagreement

Forthcoming, Review of Accounting Studies
Number of pages: 44 Posted: 13 Jan 2021 Last Revised: 30 Aug 2021
George Serafeim and Aaron Yoon
Downloads 6,091 (2,451)
Citation 96

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ESG; ESG (environmental, social, governance) performance; ESG (environmental/social/governance) performance; ESG disclosure; ESG ratings; ESG reporting; ESG disclosure metrics; sustainability; Investments; news; disagreement; rating disagreement; ratings

3.

Analyzing Active Fund Managers' Commitment to ESG: Evidence from the United Nations Principles for Responsible Investment

Forthcoming, Management Science
Number of pages: 48 Posted: 29 Apr 2020 Last Revised: 20 Dec 2021
Soohun Kim and Aaron Yoon
College of Business, Korea Advanced Institute of Science and Technology (KAIST) and Northwestern University - Department of Accounting Information & Management
Downloads 5,060 (3,393)
Citation 4

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ESG, SRI, UN PRI, Asset Manager, Mutual Funds, Greenwashing

4.

Shareholder Activism on Sustainability Issues

Number of pages: 56 Posted: 07 Jul 2016 Last Revised: 04 Sep 2016
Jody Grewal, George Serafeim and Aaron Yoon
Joseph L. Rotman School of Management - University of Toronto, Harvard Business School and Northwestern University - Department of Accounting Information & Management
Downloads 5,049 (3,397)
Citation 52

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sustainability, shareholder activism, corporate performance, corporate social responsibility

5.

Which Corporate ESG News does the Market React to?

Forthcoming, Financial Analysts Journal, Harvard Business School Accounting & Management Unit Working Paper No. 21-115
Number of pages: 34 Posted: 26 Apr 2021 Last Revised: 14 Sep 2021
George Serafeim and Aaron Yoon
Downloads 3,841 (5,385)
Citation 39

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ESG, information, news, market reaction

6.

Sustainability Meets Substance: Evaluating ESG Reports in the Context of 10-Ks and Firm Performance

Number of pages: 56 Posted: 23 Sep 2022 Last Revised: 25 Mar 2024
Ethan Rouen, Kunal Sachdeva and Aaron Yoon
Harvard Business School, Rice University - Jesse H. Jones Graduate School of Business and Northwestern University - Department of Accounting Information & Management
Downloads 2,780 (9,061)
Citation 3

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ESG Reports, Annual Reports, Financial Materiality, SASB, Textual Analysis

7.

Do high-ability managers choose ESG projects that create shareholder value? Evidence from employee opinions

Forthcoming, Review of Accounting Studies
Number of pages: 43 Posted: 24 Jun 2020 Last Revised: 22 Jun 2022
Kyle Welch and Aaron Yoon
Downloads 2,200 (13,188)

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Leaders; Senior Managers; Sustainability; ESG; CSR; Investment Performance

8.

The Role of Private Disclosures in Markets with Weak Institutions: Evidence from Market Liberalization in China

The Accounting Review (2021) 96 (4): 433–455.
Number of pages: 45 Posted: 22 Jun 2017 Last Revised: 30 Aug 2021
Aaron Yoon
Downloads 1,392 (26,735)
Citation 1

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private disclosure; institutional investors; information intermediaries; emerging market; market liberalization; Shanghai-Hong Kong Connect

9.

Sell-Side Analysts’ Assessment of ESG Risk

Number of pages: 65 Posted: 20 Sep 2022 Last Revised: 12 Aug 2023
Min Park, Aaron Yoon and Tzachi Zach
University of Kansas - Accounting and Information Systems Area, Northwestern University - Department of Accounting Information & Management and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 958 (45,777)

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Analysts; ESG; Negative Incidents; Operational Risks

10.

Shareholder value implications of supply chain ESG: Evidence from negative incidents

Number of pages: 48 Posted: 12 Jul 2023 Last Revised: 29 Feb 2024
Xuanpu Lin, Guoman She, Aaron Yoon and Haoran Zhu
HKU Business School, The University of Hong Kong, The University of Hong Kong - Faculty of Business and Economics, Northwestern University - Department of Accounting Information & Management and Southern University of Science and Technology
Downloads 869 (52,380)
Citation 1

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Supply Chain ESG, Accounting Performance, Stock Returns, Information Friction

11.

Audit-Firm Profitability: Determinants and Implications for Audit Outcomes

European Accounting Review, Forthcoming
Number of pages: 47 Posted: 23 May 2021 Last Revised: 30 Nov 2023
Texas Christian University, ESSEC Business School, University of Toronto - Rotman School of Management and Northwestern University - Department of Accounting Information & Management
Downloads 792 (59,387)
Citation 5

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Auditing, Audit Firms, Audit-Firm Profitability, Key Audit Matters, Private Firms, Audit Quality, Audit Effort

12.

Global vs. Local ESG Ratings: Evidence from China

Number of pages: 46 Posted: 27 Dec 2022 Last Revised: 31 Dec 2022
Texas Christian University, Shanghai University of Finance and Economics - School of Accountancy, The Chinese University of Hong Kong and Northwestern University - Department of Accounting Information & Management
Downloads 651 (76,637)

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ESG Ratings; ESG Risks; Global vs Local; China

13.

Financial Market Structure for ESG Integration

Number of pages: 58 Posted: 18 Jan 2023 Last Revised: 26 Apr 2024
Dongkyu Chang, Keeyoung Rhee and Aaron Yoon
City University of Hong Kong (CityU), Sungkyunkwan University - Department of Economics and Northwestern University - Department of Accounting Information & Management
Downloads 582 (88,208)

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Socially responsible investments, ESG, moral hazard, adverse selection, financial market structure, greenwashing

14.
Downloads 501 (106,245)
Citation 1

Abstract:

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Audit; ESG; Auditor; ICFR; ESG Risk

15.

Corporate Green Bonds: Market Response and Corporate Response

Number of pages: 46 Posted: 28 Jun 2023 Last Revised: 13 Jul 2023
Sanjai Bhagat and Aaron Yoon
University of Colorado at Boulder - Department of Finance and Northwestern University - Department of Accounting Information & Management
Downloads 310 (182,634)
Citation 2

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ESG, green bonds, greenwashing, stakeholder, greenhouse gas (GHG) emissions, CSR

16.

Capital Structure and ESG Integration

Number of pages: 53 Posted: 26 Apr 2024 Last Revised: 05 May 2024
Dongkyu Chang, Keeyoung Rhee and Aaron Yoon
City University of Hong Kong (CityU), Sungkyunkwan University - Department of Economics and Northwestern University - Department of Accounting Information & Management
Downloads 80 (571,126)

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capital structure, ESG, greenwashing, moral hazard, security design

Other Papers (3)

Total Downloads: 494
1.

ESG and Shareholder Value: The Role of Face Impressions of Board Trust

Number of pages: 57 Posted: 21 Nov 2022 Last Revised: 06 May 2024
Siew Hong Teoh, Jiawen Yan and Aaron Yoon
UCLA Anderson School of Management, Cornell University - Samuel Curtis Johnson Graduate School of Management and Northwestern University - Department of Accounting Information & Management
Downloads 385 (233,863)

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ESG, Shareholder Value, Board of Directors, Trust, Social Capital, Agency Costs, Face Impressions

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disclosure, reputation, credibility, institutional investors, market liberalization

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disclosure, reputation, credibility, institutional investors, market liberalization

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disclosure, reputation, credibility, institutional investors, market liberalization

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investment bank; reputation; credibility; signaling; institutional investors; emerging market; market liberalization; Shanghai-Hong Kong Connect