Holly Yang

Singapore Management University - School of Accountancy

Associate Professor of Accounting

60 Stamford Road

Singapore 178900

Singapore

http://sites.google.com/site/holly0417phd/

  • Singapore Management University - School of Accountancy

SCHOLARLY PAPERS

12

DOWNLOADS
Rank 8,025

SSRN RANKINGS

Top 8,025

in Total Papers Downloads

11,841

TOTAL CITATIONS
Rank 4,949

SSRN RANKINGS

Top 4,949

in Total Papers Citations

225

Scholarly Papers (12)

Actions:
Email selected abstracts
1.

CEO Overconfidence and Management Forecasting

Contemporary Accounting Research, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2015-34
Number of pages: 48 Posted: 13 Sep 2006 Last Revised: 14 Sep 2015
Paul Hribar and Holly Yang
University of Iowa - Department of Accounting and Singapore Management University - School of Accountancy
Downloads 5,144 (3,780)
Citation 124

Abstract:

Loading...

overconfidence, behavior biases, management forecasts, voluntary disclosure

2.

Mandatory Financial Reporting and Voluntary Disclosure: The Effect of Mandatory IFRS Adoption on Management Forecasts

Downloads 2,392 (13,155)
Citation 19

Mandatory Financial Reporting and Voluntary Disclosure: The Effect of Mandatory IFRS Adoption on Management Forecasts

The Accounting Review, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2016-39
Number of pages: 70 Posted: 07 Nov 2012 Last Revised: 06 Apr 2022
Xi Li and Holly Yang
London School of Economics and Singapore Management University - School of Accountancy
Downloads 2,392 (12,900)
Citation 19

Abstract:

Loading...

Voluntary disclosure, IFRS, Management forecasts, Legal regime, Capital-market demand

Mandatory Financial Reporting and Voluntary Disclosure: The Effect of Mandatory IFRS Adoption on Management Forecasts

Accounting Review, Vol. 91, No. 3, 2016
Posted: 21 Apr 2016
Xi Li and Holly Yang
London School of Economics and Singapore Management University - School of Accountancy

Abstract:

Loading...

voluntary disclosure, IFRS, management forecasts, legal regime, capital-market demand

3.

Capital Market Consequences of Managers’ Voluntary Disclosure Styles

Downloads 1,057 (45,483)
Citation 22

Capital Market Consequences of Managers’ Voluntary Disclosure Styles

Number of pages: 50 Posted: 13 Oct 2010 Last Revised: 19 Mar 2019
Holly Yang
Singapore Management University - School of Accountancy
Downloads 665 (83,720)
Citation 7

Abstract:

Loading...

Management Credibility, Earnings Guidance, Management Forecasts, Management Styles

Capital Market Consequences of Managers’ Voluntary Disclosure Styles

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 50 Posted: 24 Aug 2011
Holly Yang
Singapore Management University - School of Accountancy
Downloads 392 (160,099)
Citation 15

Abstract:

Loading...

Management Credibility, Earnings Guidance, Management Forecasts, Management Styles

4.

Guidance Frequency and Guidance Properties: The Effect of Reputation-Building and Learning-by-Doing

Johnson School Research Paper Series No. 12-2010
Number of pages: 51 Posted: 01 Feb 2010 Last Revised: 11 Jun 2014
Sanjeev Bhojraj, Robert Libby and Holly Yang
Cornell University - Samuel Curtis Johnson Graduate School of Management, Cornell University - Samuel Curtis Johnson Graduate School of Management and Singapore Management University - School of Accountancy
Downloads 909 (56,154)
Citation 14

Abstract:

Loading...

management forecasts, earnings guidance, guidance frequency, learning

5.

The Party's Over: The Role of Earnings Guidance in Resolving Sentiment-Driven Overvaluation

Downloads 906 (56,400)
Citation 16

The Party's Over: The Role of Earnings Guidance in Resolving Sentiment-Driven Overvaluation

Number of pages: 27 Posted: 04 Oct 2009 Last Revised: 11 Jun 2014
Nicholas Seybert and Holly Yang
University of Maryland - Department of Accounting & Information Assurance and Singapore Management University - School of Accountancy
Downloads 689 (79,960)

Abstract:

Loading...

management guidance, forecasts, investor sentiment, disclosure, overvaluation, market efficiency, optimism

The Party's Over: The Role of Earnings Guidance in Resolving Sentiment-Driven Overvaluation

Management Science 58: 308-319
Number of pages: 27 Posted: 05 May 2011 Last Revised: 09 Jul 2014
Nicholas Seybert and Holly Yang
University of Maryland - Department of Accounting & Information Assurance and Singapore Management University - School of Accountancy
Downloads 217 (297,901)
Citation 16

Abstract:

Loading...

earnings guidance, investor sentiment, overvaluation, market efficiency, managers, disclosure

6.

Unemployment Insurance Benefits and Income Smoothing

Journal of Accounting and Public Policy, 38 (1), (2019), 15-30.
Number of pages: 43 Posted: 02 Aug 2014 Last Revised: 12 May 2019
Jeffrey Ng, Tharindra Ranasinghe, Guifeng Shi and Holly Yang
The University of Hong Kong - Faculty of Business and Economics, American University, Shanghai Jiao Tong University (SJTU) and Singapore Management University - School of Accountancy
Downloads 331 (194,653)
Citation 8

Abstract:

Loading...

Income smoothing, Unemployment insurance

7.

Financial Reporting Changes and the Internal Information Environment: Evidence from SFAS 142

Singapore Management University School of Accountancy Research Paper No. 2018-81
Number of pages: 61 Posted: 12 Nov 2017 Last Revised: 19 Aug 2019
Qiang Cheng, Young Jun Cho and Holly Yang
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 269 (242,365)
Citation 21

Abstract:

Loading...

Financial reporting changes, internal information environment, SFAS 142, management forecasts, goodwill

8.

Internet Appendix to 'Mandatory Financial Reporting and Voluntary Disclosure: The Effect of Mandatory IFRS Adoption on Management Forecasts'

Accounting Review, Forthcoming
Number of pages: 18 Posted: 21 Apr 2016
Xi Li and Holly Yang
London School of Economics and Singapore Management University - School of Accountancy
Downloads 240 (272,691)

Abstract:

Loading...

voluntary disclosure, IFRS, management forecasts, legal regime, capital-market demand

9.

How Do Analysts Affect Corporate Innovation? Evidence from Site Visits

Contemporary Accounting Research, Forthcoming,
Number of pages: 50 Posted: 13 Apr 2024 Last Revised: 20 Feb 2025
Qiang Cheng, Brian Yutao Wang, Holly Yang and Zheyuan Zhang
Singapore Management University - School of Accountancy, Renmin University of China - School of Business, Singapore Management University - School of Accountancy and Capital University of Economics and Business
Downloads 223 (291,636)

Abstract:

Loading...

Questions about innovation, site visits, innovation, R&D expenditures

10.

The Role of Convex Equity Incentives in Managers’ Forecasting Decisions

Journal of Financial Reporting, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2021-125
Number of pages: 52 Posted: 17 Oct 2020 Last Revised: 06 Apr 2022
Young Jun Cho, David Tsui and Holly Yang
Singapore Management University - School of Accountancy, University of Southern California - Marshall School of Business and Singapore Management University - School of Accountancy
Downloads 161 (392,534)
Citation 1

Abstract:

Loading...

voluntary disclosure; earnings guidance; managerial incentives; disclosure risks

11.

Corporate Disclosures for Green Supply Chains: Evidence from Scope 3 Emissions Disclosure

Singapore Management University School of Accountancy Research Paper No. 2025-188
Number of pages: 49 Posted: 19 Dec 2024
Young Jun Cho, Jungbae Kim, Holly Yang and Mengjie Yang
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 138 (445,424)

Abstract:

Loading...

Disclosure, Emissions, Supply Chains, Sustainability

12.

XBRL-Formatted Financial Reporting and the Feedback Effect of Price 

European Accounting Review, Forthcoming, Singapore Management University School of Accountancy Research Paper Forthcoming
Number of pages: 57 Posted: 03 Mar 2025 Last Revised: 20 Mar 2025
Young Jun Cho, Ying-Chi Huang and Holly Yang
Singapore Management University - School of Accountancy, National Taiwan University and Singapore Management University - School of Accountancy
Downloads 71 (704,301)

Abstract:

Loading...

JEL Classification: G10, G14, G20, M40 XBRL, Managerial Learning, Feedback Effect of Stock Price, Disclosure Processing Costs