P. Eric Yeung

Cornell University - Samuel Curtis Johnson Graduate School of Management

Ithaca, NY 14853

United States

Cornell SC Johnson College of Business

Ithaca, NY 14850

United States

SCHOLARLY PAPERS

25

DOWNLOADS
Rank 4,251

SSRN RANKINGS

Top 4,251

in Total Papers Downloads

18,523

TOTAL CITATIONS
Rank 3,160

SSRN RANKINGS

Top 3,160

in Total Papers Citations

348

Scholarly Papers (25)

1.

Discretionary Accruals and Earnings Management: An Analysis of Pseudo Earnings Targets

Accounting Review, Vol. 81, No. 3, pp. 617-652, 2006, AAA 2005 Financial Accounting and Reporting Section (FARS) Meeting
Number of pages: 46 Posted: 12 Dec 2005 Last Revised: 13 Nov 2009
University of Georgia, Michigan State University and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 2,746 (10,204)
Citation 49

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Discretionary accruals, Earnings management, Earnings benchmarks

The Limitations of Industry Concentration Measures Constructed with Compustat Data: Implications for Finance Research

Number of pages: 48 Posted: 24 Aug 2006 Last Revised: 26 Jul 2014
Ashiq Ali, Sandy Klasa and P. Eric Yeung
University of Texas at Dallas - Naveen Jindal School of Management, University of Arizona - Department of Finance and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 1,449 (27,348)
Citation 40

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Industry concentration, product market competition, finance research

The Limitations of Industry Concentration Measures Constructed with Compustat Data: Implications for Finance Research

Review of Financial Studies, Forthcoming
Posted: 22 Aug 2009
Ashiq Ali, Sandy Klasa and P. Eric Yeung
University of Texas at Dallas - Naveen Jindal School of Management, University of Arizona - Department of Finance and Cornell University - Samuel Curtis Johnson Graduate School of Management

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The Limitations of Industry Concentration Measures Constructed with Compustat Data: Implications for Finance Research

The Review of Financial Studies, Vol. 22, Issue 10, pp. 3839-3871, 2009
Posted: 28 Sep 2009
Ashiq Ali, Sandy Klasa and P. Eric Yeung
University of Texas at Dallas - Naveen Jindal School of Management, University of Arizona - Department of Finance and Cornell University - Samuel Curtis Johnson Graduate School of Management

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G10, G30, L10

3.

Corporate Suppliers and Customers and Accounting Conservatism

Number of pages: 46 Posted: 01 Jul 2009 Last Revised: 13 Nov 2011
Kai Wai Hui, Sandy Klasa and P. Eric Yeung
University of Hong Kong, University of Arizona - Department of Finance and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 1,207 (36,404)
Citation 20

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Financial disclosures, Conservatism, Suppliers, Customers

4.

Does Appointing a Former CFO as CEO Influence a Firm’s Accounting Policies?

Number of pages: 49 Posted: 25 Jan 2013 Last Revised: 25 Oct 2013
Steven R. Matsunaga, Shan Wang and P. Eric Yeung
University of Oregon, Loyola Marymount University and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 984 (48,755)
Citation 8

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CEO succession, CEO functional experience, financial reporting policy, disclosure policy, tax policy

5.

Industry Concentration and Corporate Disclosure Policy

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 62 Posted: 24 Oct 2010 Last Revised: 16 May 2014
Ashiq Ali, Sandy Klasa and P. Eric Yeung
University of Texas at Dallas - Naveen Jindal School of Management, University of Arizona - Department of Finance and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 901 (55,028)
Citation 32

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Disclosure Policy, Oligopoly, Industry Concentration

6.

An Analysis of Insiders' Use of Prepaid Variable Forward Transactions

Number of pages: 37 Posted: 01 Oct 2005
University of Cambridge Judge Business School, Cornell University - Samuel Curtis Johnson Graduate School of Management and University of Oregon
Downloads 900 (55,112)

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hedge, derivative, management incentives, insider trading, forward sale

7.

Investor Trading and the Post Earnings Announcement Drift

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper ; The Accounting Review, Forthcoming
Number of pages: 46 Posted: 20 Sep 2008 Last Revised: 17 Sep 2011
Benjamin C. Ayers, Oliver Zhen Li and P. Eric Yeung
University of Georgia, National University of Singapore (NUS) and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 893 (55,703)
Citation 15

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Investor Trading, Post Earnings Announcement Drift

8.

Life is Too Short? Bereaved Managers and Investment Decisions

Proceedings of Paris December 2019 Finance Meeting EUROFIDAI - ESSEC, 27th Annual Conference on Financial Economics and Accounting Paper
Number of pages: 61 Posted: 12 Sep 2015 Last Revised: 25 Feb 2022
Clark Liu, Tao Shu, Johan Sulaeman and P. Eric Yeung
Tsinghua University - PBC School of Finance, The Chinese University of Hong Kong (CUHK) - CUHK Business School, National University of Singapore (NUS) - Sustainable & Green Finance Institute (SGFIN) and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 858 (58,821)
Citation 3

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Life Experience, Bereavement, Investment Decisions, Mutual Fund, Public Firms, Risk Taking, Endogenous Matching

9.

Two Tales of Monitoring: Effects of Institutional Cross-Blockholding on Accruals

Number of pages: 47 Posted: 03 Apr 2018 Last Revised: 18 Feb 2020
Jie He, Lei Li and P. Eric Yeung
University of Georgia - Department of Finance, Board of Governors of the Federal Reserve System and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 853 (59,295)
Citation 6

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Institutional blockholders; Accruals; Cross-holding; Monitoring; Financial reporting quality

10.

Local Religious Beliefs and Mutual Fund Risk-Taking Behaviors

Number of pages: 34 Posted: 20 Dec 2009 Last Revised: 22 Nov 2011
Tao Shu, Johan Sulaeman and P. Eric Yeung
The Chinese University of Hong Kong (CUHK) - CUHK Business School, National University of Singapore (NUS) - Sustainable & Green Finance Institute (SGFIN) and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 845 (60,071)
Citation 63

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Mutual funds, Geographic Location, Religion

11.

The Role of Technical Expertise in Firm Governance Structure: Evidence from Chief Financial Officer Contractual Incentives

Strategic Management Journal, Forthcoming
Number of pages: 27 Posted: 11 Feb 2005 Last Revised: 05 May 2010
Angela K. Gore, P. Eric Yeung and Steven R. Matsunaga
George Washington University - School of Business, Cornell University - Samuel Curtis Johnson Graduate School of Management and University of Oregon
Downloads 819 (62,684)
Citation 23

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Corporate Governance, Chief Financial Officer, Compensation, Monitoring, Financial Expertise, Equity Incentives, Finance Committee

12.

Skin in the Game: Operating Growth, Firm Performance, and Future Stock Returns

Forthcoming, Journal of Financial and Quantitative Analysis
Number of pages: 47 Posted: 16 Feb 2021 Last Revised: 12 Sep 2021
Sean Cao, Zhe Wang and P. Eric Yeung
University of Maryland - Robert H. Smith School of Business, University of North Carolina (UNC) at Chapel Hill - Kenan-Flagler Business School and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 755 (69,816)

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13.

Earnings Comparability, Accounting Similarities, and Stock Returns: Evidence from Peer Firms’ Earnings Restatements

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 46 Posted: 02 Dec 2011 Last Revised: 11 Apr 2017
John L. Campbell and P. Eric Yeung
University of Georgia - J.M. Tull School of Accounting and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 728 (73,216)
Citation 9

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14.

The Information Advantage of Industry Common Blockholders and Its Stabilizing Effect on Stock Price Crash Risk

Number of pages: 46 Posted: 06 Jul 2021 Last Revised: 09 May 2022
Qingyuan Li, Xiaoran Ni, P. Eric Yeung and David Yin
Wuhan University - School of Economics and Management, Xiamen University - School of Economics, Cornell University - Samuel Curtis Johnson Graduate School of Management and Miami University of Ohio
Downloads 618 (90,234)
Citation 1

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Institutional Investor; Blockholder; Common Ownership; Stock Price Crash Risk; Contagion

15.

Earnings Attribution and Information Transfers

Contemporary Accounting Research, Forthcoming
Number of pages: 44 Posted: 20 Nov 2010 Last Revised: 11 Apr 2017
David S. Koo, J. (Julie) Wu and P. Eric Yeung
George Mason University, University of Nebraska - Lincoln and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 589 (95,948)
Citation 1

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Earnings Attributions, Information Transfers, Management Forecasts, Textual Analysis

16.

Managers’ EPS Forecasts: Nickeling and Diming the Market?

Accounting Review, Forthcoming
Number of pages: 59 Posted: 16 Apr 2009 Last Revised: 31 Aug 2009
Linda Smith Bamber, Kai Wai Hui and P. Eric Yeung
University of Georgia - J.M. Tull School of Accounting, University of Hong Kong and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 495 (119,002)
Citation 6

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17.

Underreaction to Industry-Wide Earnings and the Post-Forecast Revision Drift

Number of pages: 48 Posted: 16 Jan 2011 Last Revised: 11 Jul 2012
Kai Wai Hui and P. Eric Yeung
University of Hong Kong and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 458 (130,530)
Citation 13

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Post Forecast Revision Drift, Underreaction, Industry-Wide Earnings, Firm-Specific Earnings

18.

Online Information Acquisition and Investor Trading

Number of pages: 43 Posted: 18 Sep 2011 Last Revised: 09 Dec 2012
Lei Gao, Oliver Zhen Li and P. Eric Yeung
George Mason University, National University of Singapore (NUS) and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 422 (143,841)
Citation 2

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Information Acquisition, Trading Volume, Buy-Sell Imbalance, Disagreement, Ticker Search

19.

The Effect of Major Customer Concentration on Firm Profitability: Competitive or Collaborative?

Review of Accounting Studies, 24, pp.189-229.
Number of pages: 43 Posted: 23 Dec 2024
Kai Wai Hui, Chuchu Liang and P. Eric Yeung
University of Hong Kong, University of California, Irvine - Paul Merage School of Business and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 413 (147,495)
Citation 3

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Fundamental analysis, Customer concentration, Supply-chain competition, Firm profitability, Merger and acquisition

20.

Uncertainty and Expectation Revisions after Earnings Announcements

Contemporary Accounting Research, Forthcoming
Number of pages: 38 Posted: 11 Apr 2008
P. Eric Yeung
Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 384 (160,068)
Citation 3

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Analyst forecast revisions, Earnings uncertainty, Earnings announcements, Cost of capital, Price reactions

21.

Hometown Advantage: The Effects of Monitoring Institution Location on Financial Reporting Discretion

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 51 Posted: 11 Apr 2010 Last Revised: 01 Feb 2011
University of Georgia, University of Georgia - Terry College of Business and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 381 (161,525)
Citation 44

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Reporting discretion, Institutional investors, Geographic location, Corporate governance, Earnings management

22.

Technology Coopetition and Voluntary Disclosures of Innovation

The Accounting Review, Forthcoming
Number of pages: 56 Posted: 12 Aug 2024
Jun Oh, P. Eric Yeung and Bo Zhu
Mitchell E. Daniels, Jr School of Business, Purdue University, Cornell University - Samuel Curtis Johnson Graduate School of Management and Southwest Jiaotong University - School of Economics & Management
Downloads 363 (171,014)
Citation 1

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Standard setting organizations, R&D disclosure, Patent disclosures, SEP litigation, Coopetition

23.

Moderated Confidence and Under- and Overreactions to Related Firm's News

Number of pages: 39 Posted: 16 Mar 2011 Last Revised: 24 Jan 2012
Santhosh Ramalingegowda, Tao Shu and P. Eric Yeung
University of Georgia - Terry College of Business, The Chinese University of Hong Kong (CUHK) - CUHK Business School and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 296 (212,302)
Citation 4

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Moderated Confidence, Underreaction, Overreaction, Information Transfers

24.

Contract Contingencies and Uncertainty: Evidence from Product Market Contracts

Journal of Accounting and Economics, Forthcoming
Number of pages: 62 Posted: 23 Oct 2024
Kai Wai Hui, Jun Oh, Guoman She and P. Eric Yeung
University of Hong Kong, Mitchell E. Daniels, Jr School of Business, Purdue University, The University of Hong Kong - Faculty of Business and Economics and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 166 (368,923)

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Incomplete Contracting, Contingencies, Uncertainty, Writing Costs, Re-negotiation Costs, Innovation

25.

Big Data Availability and Asymmetric Voluntary Disclosures

PBCSF-NIFR Research Paper Forthcoming
Posted: 12 Aug 2022 Last Revised: 30 Mar 2023
Clark Liu, Yancheng Qiu, Shujing Wang and P. Eric Yeung
Tsinghua University - PBC School of Finance, The University of Sydney, Tongji University and Cornell University - Samuel Curtis Johnson Graduate School of Management

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satellite data, big data availability, voluntary disclosure, management forecasts, earnings targets