Yong Yu

University of Texas at Austin

Assistant Professor of Accounting

1 University Station B6400

Austin, TX 78712

United States

  • University of Texas at Austin

    • Email
    • Tel: (512)471-6714
    • Fax: (512)471-3904
SCHOLARLY PAPERS

34

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SSRN CITATIONS
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355

CROSSREF CITATIONS

111

Scholarly Papers (34)

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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
Donal Byard, Ying Li Compton, Ying Li Compton and Yong Yu
City University of New York (CUNY) - Stan Ross Department of Accountancy, Securities and Exchange Commission and University of Texas at Austin
Downloads 1,300 (30,651)
Citation 89

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

2.

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
Santhosh Ramalingegowda, Chuan-San Wang and Yong Yu
University of Georgia - Terry College of Business, National Taiwan University - The Department and Graduate Institute of Accounting and University of Texas at Austin
Downloads 1,129 (37,427)
Citation 14

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Financial Reporting Quality, Dividends, Investments

3.

Institutional Ownership and Conservatism

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 47 Posted: 28 Jun 2011 Last Revised: 29 Jun 2011
Santhosh Ramalingegowda and Yong Yu
University of Georgia - Terry College of Business and University of Texas at Austin
Downloads 1,084 (39,758)
Citation 47

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Accounting Conservatism, Institutional Investors, Monitoring Incentives

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 836 (57,065)
Citation 6

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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 758 (65,110)
Citation 19

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analysts, recommendation, earnings forecast

6.

The Effect of Financial Reporting Quality on Corporate Dividend Policy

Review of Accounting Studies, Forthcoming
Number of pages: 54 Posted: 14 Oct 2016
David S. Koo, Santhosh Ramalingegowda and Yong Yu
George Mason University, University of Georgia - Terry College of Business and University of Texas at Austin
Downloads 723 (69,198)
Citation 15

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Financial Reporting, Dividend, Agency Conflict, Governance

7.

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
Dain C. Donelson, John M. McInnis, Richard Mergenthaler and Yong Yu
University of Wisconsin - Madison - Department of Accounting and Information Systems, University of Texas at Austin - Department of Accounting, Penn State University and University of Texas at Austin
Downloads 669 (76,428)
Citation 12

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Securities litigation, disclosure, analyst forecasts, earnings news

8.

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

Contemporary Accounting Research, Forthcoming
Number of pages: 42 Posted: 28 Oct 2008
Orie E. Barron, Mary Harris Stanford and Yong Yu
Pennsylvania State University, Texas Christian University - Department of Accounting and University of Texas at Austin
Downloads 643 (80,319)
Citation 8

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9.

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

Downloads 636 (81,433)

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 636 (80,357)
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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10.

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
Bin Ke, Santhosh Ramalingegowda and Yong Yu
National University of Singapore, University of Georgia - Terry College of Business and University of Texas at Austin
Downloads 608 (86,121)
Citation 9

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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 449 (124,964)
Citation 10

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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 407 (140,086)
Citation 7

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

13.

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 405 (140,907)
Citation 1

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Regulation Fair Disclosure, disclosure externalities, cross-listed firms

14.

Mandated Compensation Disclosures and CEO Pay

Downloads 390 (147,071)

Mandated Compensation Disclosures and CEO Pay

Number of pages: 54 Posted: 27 Jul 2009
John R. Robinson, Yong Yu and Yanfeng Xue
Texas A&M University - Department of Accounting, University of Texas at Austin and George Washington University - Department of Accountancy
Downloads 390 (145,765)

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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
John R. Robinson, Yanfeng Xue and Yong Yu
Texas A&M University - Department of Accounting, George Washington University - Department of Accountancy and University of Texas at Austin

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Executive compensation, mandatory disclosures, noncompliance.

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 365 (158,340)

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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
Orie E. Barron, Donal Byard and Yong Yu
Pennsylvania State University, City University of New York (CUNY) - Stan Ross Department of Accountancy and University of Texas at Austin
Downloads 356 (162,708)
Citation 6

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Analysts' forecasts, disclosures, earnings announcements, conference calls

17.

Analysts’ Cultural Attitudes to Time Orientation

Number of pages: 56 Posted: 17 May 2020
Shuping Chen, Jay Jung, Sonya S. Lim and Yong Yu
University of Texas at Austin - McCombs School of Business, City, University of London - Bayes Business School, DePaul University - Department of Finance and University of Texas at Austin
Downloads 335 (173,708)

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

18.

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 331 (175,973)

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institutional investors, small negative earnings surprises

19.

Analysts’ Stock Ownership and Stock Recommendations

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 56 Posted: 22 Aug 2018
Jesse Chan, Steve Lin, Yong Yu and Wuyang Zhao
Boston University - Questrom School of Business, University of Memphis, University of Texas at Austin and McGill University - Desautels Faculty of Management
Downloads 280 (209,777)
Citation 12

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

20.

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
Han-Chung Chen, Yen-Jung Lee, Sheng-Yi Lo and Yong Yu
National Taipei University, National Taiwan University, Feng Chia University and University of Texas at Austin
Downloads 274 (214,540)
Citation 7

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

21.

In Search of Shares: Passive Ownership, Short Covering, and Price Efficiency

Number of pages: 46 Posted: 09 Apr 2021 Last Revised: 12 Aug 2024
Sanjeev Bhojraj, Yong Yu and Wuyang Zhao
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Texas at Austin and McGill University - Desautels Faculty of Management
Downloads 262 (224,331)

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passive ownership, short covering, earnings announcements, price pressure

22.

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

Downloads 227 (258,080)

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

Number of pages: 58 Posted: 12 Nov 2020
Ying Huang, Ningzhong Li, Yong Yu and Xiaolu Zhou
University of Texas at Dallas, University of Texas at Dallas, University of Texas at Austin and University of Texas at Dallas
Downloads 227 (257,016)
Citation 20

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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
Ying Huang, Ningzhong Li, Yong Yu and Xiaolu Zhou
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

23.

Analysts’ EPS-decreasing exclusions and target price forecasts

Number of pages: 52 Posted: 04 Jan 2021 Last Revised: 09 Nov 2023
Stephannie Larocque, Yong Yu and Wuyang Zhao
University of Notre Dame - Mendoza College of Business, University of Texas at Austin and McGill University - Desautels Faculty of Management
Downloads 209 (278,746)

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Analysts; EPS-decreasing exclusions; Target prices; Growth; Strategic incentives

24.

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 209 (278,746)
Citation 1

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institutional investors, small negative earnings surprises

25.

The Role of Accounting Conservatism in Capital Structure Adjustments

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 41 Posted: 10 Dec 2018
Santhosh Ramalingegowda and Yong Yu
University of Georgia - Terry College of Business and University of Texas at Austin
Downloads 157 (359,271)
Citation 1

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

26.

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

Number of pages: 45 Posted: 25 Jan 2021
Liang Tan, Santhosh Ramalingegowda and Yong Yu
Virginia Polytechnic Institute & State University, University of Georgia - Terry College of Business and University of Texas at Austin
Downloads 128 (422,525)

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

27.

Does More Frequent Financial Reporting Bring the Future Forward?

Number of pages: 44 Posted: 25 Apr 2023
Jenna D'Adduzio, David S. Koo, Santhosh Ramalingegowda and Yong Yu
University of British Columbia - Sauder School of Business, George Mason University, University of Georgia - Terry College of Business and University of Texas at Austin
Downloads 124 (432,852)

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future earnings response coefficients (FERC); price informativeness; mandatory financial reporting frequency; seasonality

28.

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 80 (582,427)
Citation 3

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institutional investors, small negative earnings surprises, market efficiency

29.

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 McGill University - Desautels Faculty of Management

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analyst, coverage initiation, measurement error, research implications

30.

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
Ross Jennings, Antonis Kartapanis and Yong Yu
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

31.

Common Institutional Ownership and Earnings Management

Contemporary Accounting Research, Vol. 38, No. 1, Spring 2021
Posted: 17 Aug 2020 Last Revised: 15 Mar 2021
Santhosh Ramalingegowda, Steven Utke and Yong Yu
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

32.

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
John M. McInnis, Yong Yu and Christopher G. Yust
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

33.

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

34.

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
Orie E. Barron, Donal Byard and Yong Yu
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