Yong Yu

University of Texas at Austin

Assistant Professor of Accounting

1 University Station B6400

Austin, TX 78712

United States

SCHOLARLY PAPERS

31

DOWNLOADS
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Top 4,864

in Total Papers Downloads

11,066

SSRN CITATIONS
Rank 5,138

SSRN RANKINGS

Top 5,138

in Total Papers Citations

152

CROSSREF CITATIONS

114

Scholarly Papers (31)

1.

The Effect of Mandatory IFRS Adoption on Financial Analysts’ Information Environment

Journal of Accounting Research, Forthcoming
Number of pages: 38 Posted: 16 Oct 2010 Last Revised: 23 Nov 2010
City University of New York (CUNY) - Stan Ross Department of Accountancy, George Washington University - School of BusinessPwC and University of Texas at Austin
Downloads 1,229 (21,338)
Citation 58

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IFRS, Mandatory Adoption, Financial Analysts, Information Environment, Enforcement, Reporting Incentives

2.

Institutional Ownership and Conservatism

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 47 Posted: 28 Jun 2011 Last Revised: 29 Jun 2011
University of Georgia - Terry College of Business and University of Texas at Austin
Downloads 1,031 (27,641)
Citation 12

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Accounting Conservatism, Institutional Investors, Monitoring Incentives

3.

The Role of Financial Reporting Quality in Mitigating the Constraining Effect of Dividend Policy on Investment Decisions

Accounting Review, Forthcoming
Number of pages: 52 Posted: 02 Jan 2013 Last Revised: 04 Dec 2017
University of Georgia - Terry College of Business, National Taiwan University - The Department and Graduate Institute of Accounting and University of Texas at Austin
Downloads 1,024 (27,930)
Citation 6

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Financial Reporting Quality, Dividends, Investments

4.

SOX-Mandated Internal Control Deficiency Disclosure under Section 302 and Earnings Quality: Evidence from Cross-Listed Firms

Number of pages: 63 Posted: 14 Nov 2007 Last Revised: 16 Mar 2009
Guojin Gong, Bin Ke and Yong Yu
University of Connecticut, National University of Singapore and University of Texas at Austin
Downloads 795 (39,753)
Citation 5

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Cross listing, Internal control, Sarbanes-Oxley, Disclosure

5.

Why Don’t Analysts Use Their Earnings Forecasts in Generating Stock Recommendations?

China Accounting and Finance Review
Number of pages: 58 Posted: 05 Sep 2007 Last Revised: 05 Aug 2020
Bin Ke and Yong Yu
National University of Singapore and University of Texas at Austin
Downloads 630 (54,229)
Citation 19

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analysts, recommendation, earnings forecast

The Effect of Issuing Biased Earnings Forecasts on Analysts' Access to Management and Survival

Number of pages: 63 Posted: 29 Mar 2004
Bin Ke and Yong Yu
National University of Singapore and University of Texas at Austin
Downloads 596 (57,491)
Citation 38

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The Effect of Issuing Biased Earnings Forecasts on Analysts' Access to Management and Survival

Journal of Accounting Research, Forthcoming
Posted: 03 May 2006
Bin Ke and Yong Yu
National University of Singapore and University of Texas at Austin

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7.

The Effect of Financial Reporting Quality on Corporate Dividend Policy

Review of Accounting Studies, Forthcoming
Number of pages: 54 Posted: 14 Oct 2016
University of Illinois at Urbana-Champaign, University of Georgia - Terry College of Business and University of Texas at Austin
Downloads 589 (59,050)
Citation 1

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Financial Reporting, Dividend, Agency Conflict, Governance

8.

The Timeliness of Bad Earnings News and Litigation Risk

Accounting Review, Forthcoming, McCombs Research Paper Series No. IROM-08-10
Number of pages: 44 Posted: 18 Jul 2010 Last Revised: 01 Jun 2012
University of Iowa, University of Texas at Austin - Department of Accounting, Penn State University and University of Texas at Austin
Downloads 585 (59,546)
Citation 12

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Securities litigation, disclosure, analyst forecasts, earnings news

9.

The Effect of Investment Horizon on Institutional Investors' Incentives to Acquire Private Information on Long-Term Earnings*

Number of pages: 54 Posted: 07 Mar 2005
National University of Singapore, University of Georgia - Terry College of Business and University of Texas at Austin
Downloads 553 (63,911)
Citation 9

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10.

Further Evidence on the Relation Between Analysts' Forecast Dispersion and Stock Returns

Contemporary Accounting Research, Forthcoming
Number of pages: 42 Posted: 28 Oct 2008
Pennsylvania State University, Texas Christian University - Department of Accounting and University of Texas at Austin
Downloads 543 (65,361)
Citation 8

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11.

The Effect of Regulation Fd on Transient Institutional Investors' Trading Behavior

Number of pages: 46 Posted: 03 May 2005 Last Revised: 13 Mar 2008
Bin Ke, Kathy R. Petroni and Yong Yu
National University of Singapore, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and University of Texas at Austin
Downloads 423 (88,504)
Citation 4

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Regulation FD, earnings strings, transient institutional investors

12.

Home Country Investor Protection, Ownership Structure and Cross-listed Firms’ Compliance with SOX-mandated Internal Control Deficiency Disclosures

Contemporary Accounting Research, Forthcoming
Number of pages: 59 Posted: 12 Jun 2010 Last Revised: 21 Feb 2013
Guojin Gong, Bin Ke and Yong Yu
University of Connecticut, National University of Singapore and University of Texas at Austin
Downloads 382 (99,531)
Citation 2

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Cross-Listed Firms, Sarbanes-Oxley Act, Internal Control Deficiency Disclosure, Earnings Response Coefficient, SEC Deregistration

13.
Downloads 370 (103,167)
Citation 1

Mandated Compensation Disclosures and CEO Pay

Number of pages: 54 Posted: 27 Jul 2009
Texas A&M University - Department of AccountingTexas A&M University, University of Texas at Austin and George Washington University - Department of Accountancy
Downloads 370 (102,379)
Citation 1

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executive compensation, mandatory disclosures, noncompliance

Determinants of Disclosure Noncompliance and the Effect of the SEC Review: Evidence from the 2006 Mandated Compensation Disclosure Regulations

Accounting Review, Forthcoming
Posted: 01 Sep 2009 Last Revised: 27 Jun 2011
Texas A&M University - Department of AccountingTexas A&M University, George Washington University - Department of Accountancy and University of Texas at Austin

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Executive compensation, mandatory disclosures, noncompliance.

14.

Externalities of Disclosure Regulation: The Case of Regulation FD

Number of pages: 64 Posted: 02 Oct 2009 Last Revised: 12 May 2014
Michael J. Crawley, Bin Ke and Yong Yu
University of Arkansas, National University of Singapore and University of Texas at Austin
Downloads 361 (106,057)
Citation 1

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Regulation Fair Disclosure, disclosure externalities, cross-listed firms

15.

Do Analysts Merely Serve as a Conduit for Management's Private Information? Evidence from Their Stock Recommendations Around Regulation Fd

Number of pages: 44 Posted: 15 Feb 2005
Bin Ke and Yong Yu
National University of Singapore and University of Texas at Austin
Downloads 336 (114,966)
Citation 1

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16.

Earnings Announcement Disclosures and Changes in Analysts' Information

Contemporary Accounting Research, Forthcoming
Number of pages: 45 Posted: 24 Oct 2015 Last Revised: 09 Sep 2016
Pennsylvania State University, City University of New York (CUNY) - Stan Ross Department of Accountancy and University of Texas at Austin
Downloads 321 (120,763)
Citation 2

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Analysts' forecasts, disclosures, earnings announcements, conference calls

17.

Small Negative Earnings Surprises and Transient Institutions’ Trading Behavior

Number of pages: 67 Posted: 01 Sep 2009 Last Revised: 24 Aug 2010
Gang Hu, Bin Ke and Yong Yu
Hong Kong Polytechnic University - School of Accounting and Finance, National University of Singapore and University of Texas at Austin
Downloads 299 (130,292)

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institutional investors, small negative earnings surprises

18.

Analysts’ Stock Ownership and Stock Recommendations

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 56 Posted: 22 Aug 2018
University of Texas at Austin, University of Memphis, University of Texas at Austin and University of Texas at Austin - Department of Accounting
Downloads 197 (195,949)
Citation 5

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Analyst, Stock Ownership, Stock Recommendation, Conflict of Interest, Credibility

19.

Analysts’ Cultural Attitudes to Time Orientation

Number of pages: 56 Posted: 17 May 2020
University of Texas at Austin - Red McCombs School of Business, City, University of London - Bayes Business School, DePaul University - Department of Finance and University of Texas at Austin
Downloads 187 (205,351)

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Cultural heritage, Long-term orientation, Earnings forecast, Stock recommendation, Firm innovation, Managerial myopia

20.

Do Transient Institutions Overreact to Small Negative Earnings Surprises?

Number of pages: 59 Posted: 27 Oct 2009
Gang Hu, Bin Ke and Yong Yu
Hong Kong Polytechnic University - School of Accounting and Finance, National University of Singapore and University of Texas at Austin
Downloads 173 (219,685)
Citation 1

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institutional investors, small negative earnings surprises

21.

Qualitative Characteristics of Non-GAAP Disclosures and Non-GAAP Earnings Quality

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 63 Posted: 09 Mar 2021
National Taipei University, National Taiwan University, Feng Chia University and University of Texas at Austin
Downloads 145 (254,512)
Citation 1

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non-GAAP disclosures, qualitative characteristics, non-GAAP earnings, non-GAAP exclusions, earnings quality

22.

The Role of Accounting Conservatism in Capital Structure Adjustments

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 41 Posted: 10 Dec 2018
University of Georgia - Terry College of Business and University of Texas at Austin
Downloads 102 (328,959)

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conservatism, capital structure, adjustment speed, under-levered firms, over-levered firms

The Effect of Managerial Litigation Risk on Earnings Warnings: Evidence from a Natural Experiment

Number of pages: 58 Posted: 12 Nov 2020
University of Texas at Dallas, University of Texas at Dallas, University of Texas at Austin and University of Texas at Dallas
Downloads 97 (342,386)
Citation 5

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Litigation Risk, Earnings Warning, Universal Demand Laws, Management Earnings Forecast, Forecast Horizon

The Effect of Managerial Litigation Risk on Earnings Warnings: Evidence from a Natural Experiment

Journal of Accounting Research, Volume 58, Issue 2
Posted: 15 Mar 2021
University of Texas at Dallas, University of Texas at Dallas, University of Texas at Austin and University of Texas at Dallas

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litigation risk; earnings warning; universal demand laws; management earnings forecast; forecast horizon

24.

Third-Party Consequences of Changes in Managerial Fiduciary Duties: The Case of Auditors’ Going Concern Opinions

Number of pages: 45 Posted: 25 Jan 2021
Virginia Polytechnic Institute & State University, University of Georgia - Terry College of Business and University of Texas at Austin
Downloads 53 (472,533)

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Credit Lyonnais Ruling, Fiduciary Duties, Going Concern Opinions, Auditors

25.

Can Transient Institutions Correctly Interpret Small Negative Earnings Surprises in the Absence of Access to Management's Private Information?

Journal of Accounting, Auditing and Finance, Vol. 33, No. 1, 2018
Number of pages: 61 Posted: 26 Apr 2018
Gang Hu, Bin Ke and Yong Yu
Hong Kong Polytechnic University - School of Accounting and Finance, National University of Singapore and University of Texas at Austin
Downloads 45 (506,328)
Citation 3

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institutional investors, small negative earnings surprises, market efficiency

26.

Identification of Analyst Coverage Initiations

Posted: 09 Jul 2021
Jay Jung, Yong Yu and Wuyang Zhao
City, University of London - Bayes Business School, University of Texas at Austin and University of Texas at Austin - Department of Accounting

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analyst, coverage initiation, measurement error, research implications

27.

Do Political Connections Induce More or Less Opportunistic Financial Reporting? Evidence from Close Elections Involving SEC-Influential Politicians

Contemporary Accounting Research, Forthcoming
Posted: 11 Dec 2020
University of Texas at Austin - Department of Accounting, Texas A&M University - Mays Business School and University of Texas at Austin

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political connections, SEC oversight, opportunistic reporting, close elections, SEC-influential politicians

28.

Common Institutional Ownership and Earnings Management

Contemporary Accounting Research, Vol. 38, No. 1, Spring 2021
Posted: 17 Aug 2020 Last Revised: 15 Mar 2021
University of Georgia - Terry College of Business, University of Connecticut - Department of Accounting and University of Texas at Austin

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institutional investors, common ownership, earnings management, monitoring, externality, blockholdings

29.

Does Fair Value Accounting Provide More Useful Financial Statements Than Current GAAP for Banks?

The Accounting Review, Vol. 93 (6), pp. 257-279, November 2018
Posted: 08 Dec 2017 Last Revised: 31 Jul 2019
University of Texas at Austin - Department of Accounting, University of Texas at Austin and Texas A&M University

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fair value, historical cost, financial instrument, bank, value relevance

30.

Product Market Competition and Managerial Disclosure of Earnings Forecasts: Evidence from Import Tariff Rate Reductions

Accounting Review, Forthcoming
Posted: 27 Jul 2016
Ying Huang, Ross Jennings and Yong Yu
University of Texas at Dallas, University of Texas at Austin - Department of Accounting and University of Texas at Austin

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competition; disclosure; proprietary cost; tariff rate reduction

31.

Earnings Surprises that Motivate Analysts to Reduce Average Forecast Error

Accounting Review, Vol. 82, No. 2, 2008, McCombs Research Paper Series No. ACC-09-07
Posted: 24 Aug 2007 Last Revised: 14 Jul 2008
Pennsylvania State University, City University of New York (CUNY) - Stan Ross Department of Accountancy and University of Texas at Austin

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BKLS, Analyst forecasts, Forecast Error, Earnings