Yong Yu

University of Texas at Austin

Assistant Professor of Accounting

1 University Station B6400

Austin, TX 78712

United States

SCHOLARLY PAPERS

24

DOWNLOADS
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9,785

CITATIONS
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SSRN RANKINGS

Top 3,970

in Total Papers Citations

136

Scholarly Papers (24)

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 - Stan Ross Department of Accountancy, Securities and Exchange Commission and University of Texas at Austin
Downloads 1,173 (16,578)
Citation 21

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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 988 (21,425)
Citation 13

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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 960 (22,329)
Citation 1

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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
Penn State University - Smeal College of Business, National University of Singapore and University of Texas at Austin
Downloads 764 (30,907)
Citation 4

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Cross listing, Internal control, Sarbanes-Oxley, Disclosure

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 570 (45,148)
Citation 40

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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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6.

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

Number of pages: 58 Posted: 05 Sep 2007 Last Revised: 23 Apr 2009
Bin Ke and Yong Yu
National University of Singapore and University of Texas at Austin
Downloads 562 (46,593)
Citation 6

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analysts, recommendation, earnings forecast

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
University of Texas at Austin - Red McCombs School of Business, University of Texas at Austin - Department of Accounting, The University of Arizona - Eller College of Management and University of Texas at Austin
Downloads 538 (49,212)
Citation 3

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Securities litigation, disclosure, analyst forecasts, earnings news

8.

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 509 (52,801)
Citation 6

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9.

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 507 (53,081)
Citation 12

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10.

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 497 (54,401)

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Financial Reporting, Dividend, Agency Conflict, Governance

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 405 (69,993)
Citation 15

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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
Penn State University - Smeal College of Business, National University of Singapore and University of Texas at Austin
Downloads 368 (78,268)
Citation 2

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

13.
Downloads 350 ( 82,963)
Citation 5

Mandated Compensation Disclosures and CEO Pay

Number of pages: 54 Posted: 27 Jul 2009
Texas A&M University, University of Texas at Austin and George Washington University - Department of Accountancy
Downloads 350 (82,333)
Citation 5

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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, 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 337 (86,659)
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 322 (91,208)
Citation 2

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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 - Stan Ross Department of Accountancy and University of Texas at Austin
Downloads 286 (103,682)
Citation 1

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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 284 (104,446)

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institutional investors, small negative earnings surprises

18.

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 158 (183,048)
Citation 2

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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
University of Texas at Austin, Florida International University (FIU) - School of Accounting, University of Texas at Austin and University of Texas at Austin
Downloads 112 (239,700)

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

20.

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 59 (351,702)

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

21.

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 36 (430,846)

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institutional investors, small negative earnings surprises, market efficiency

22.

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

The Accounting Review, Forthcoming
Posted: 08 Dec 2017
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

23.

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

24.

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 - Stan Ross Department of Accountancy and University of Texas at Austin

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BKLS, Analyst forecasts, Forecast Error, Earnings