Yan Yan

Fairleigh Dickinson University

Assistant Professor

1000 River Rd

Teaneck, NJ 07666

United States

SCHOLARLY PAPERS

4

DOWNLOADS

375

CITATIONS

0

Scholarly Papers (4)

1.

Fair Value Accounting, Earnings Management, and the Case of Bargain Purchase Gain

Baruch College Zicklin School of Business Research Paper No. 2018-05-03
Number of pages: 46 Posted: 09 May 2018 Last Revised: 31 May 2018
City University of New York - Stan Ross Department of Accountancy, Rutgers, The State University of New Jersey - Accounting and Fairleigh Dickinson University
Downloads 200 (150,838)

Abstract:

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bargain purchase gain, ASC 805, fair value measurement, ASC 820, earnings management

2.

Credit Default Swaps and Cost Management

Number of pages: 41 Posted: 06 Sep 2017 Last Revised: 21 Nov 2017
Jing Dai, Rong Huang and Yan Yan
CUNY Baruch College, City University of New York (CUNY) - Stan Ross Department of Accountancy and Fairleigh Dickinson University
Downloads 87 (288,249)

Abstract:

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credit default swaps, empty creditors, cost stickiness, cost management

3.

Managerial Ability and Cost Rigidity

Baruch College Zicklin School of Business Research Paper No. 2019-05-01
Number of pages: 48 Posted: 17 May 2019 Last Revised: 24 May 2019
Rong Huang and Yan Yan
City University of New York (CUNY) - Stan Ross Department of Accountancy and Fairleigh Dickinson University
Downloads 48 (392,978)

Abstract:

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Managerial ability, cost structure, cost rigidity

4.

Intended or Unintended Consequences of Business Acquisitions: The Case of Financial Services Institutions

Number of pages: 64 Posted: 20 Jun 2017
City University of New York - Stan Ross Department of Accountancy, Rutgers, The State University of New Jersey - Accounting and Fairleigh Dickinson University
Downloads 40 (422,032)

Abstract:

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Financial Institution, Bargain Purchase Gain, ASC 805, Fair Value Measurement, ASC 820, Earnings Management