Yan Yan

Fairleigh Dickinson University

Assistant Professor

1000 River Rd

Teaneck, NJ 07666

United States

  • Fairleigh Dickinson University

SCHOLARLY PAPERS

6

DOWNLOADS

1,477

SSRN CITATIONS

2

CROSSREF CITATIONS

1

Scholarly Papers (6)

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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
Steven B. Lilien, Bharat Sarath and Yan Yan
City University of New York (CUNY) - Stan Ross Department of Accountancy, Rutgers University and Fairleigh Dickinson University
Downloads 416 (113,695)

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

2.

Flexible or Rigid? Evidence on Managerial Ability and Cost Structure

Baruch College Zicklin School of Business Research Paper No. 2019-05-01
Number of pages: 56 Posted: 17 May 2019 Last Revised: 14 Feb 2022
Rajiv D. Banker, Rong Huang and Yan Yan
Temple University - Department of Accounting, Department of Accounting, School of Management, Fudan University and Fairleigh Dickinson University
Downloads 381 (125,747)

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Managerial ability, cost structure, cost rigidity

3.

Strategy Typology and Cost Structure: A Textual Analysis Approach

Fox School of Business Research Paper Forthcoming
Number of pages: 65 Posted: 18 May 2021 Last Revised: 21 Mar 2022
Rajiv D. Banker, Rong Huang, Xiaorong Li and Yan Yan
Temple University - Department of Accounting, Department of Accounting, School of Management, Fudan University, Antai College of Economics and Management, Shanghai Jiaotong University and Fairleigh Dickinson University
Downloads 268 (182,879)

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Product-leadership strategy, customer-intimacy strategy, operational-excellent strategy, textual analysis, cost structure, cost rigidity

4.

Do Suppliers Benefit from Customer Concentration: Evidence from Real Earnings Management

Baruch College Zicklin School of Business Research Paper No. 2019-09-03
Number of pages: 66 Posted: 05 Sep 2019 Last Revised: 24 Sep 2019
Mingcherng Deng and Yan Yan
City University of New York (CUNY) - Baruch College and Fairleigh Dickinson University
Downloads 203 (238,759)

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customer concentration, real earnings management, supply-chain competition

5.

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
Southwestern University of Finance and Economics (SWUFE), Department of Accounting, School of Management, Fudan University and Fairleigh Dickinson University
Downloads 141 (326,153)

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

6.

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

Number of pages: 64 Posted: 20 Jun 2017
Steven B. Lilien, Bharat Sarath and Yan Yan
City University of New York (CUNY) - Stan Ross Department of Accountancy, Rutgers University and Fairleigh Dickinson University
Downloads 68 (527,744)
Citation 1

Abstract:

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