Yaowen Shan

University of Technology Sydney (UTS) - School of Accounting

P.O. Box 123

Broadway NSW 2007

Australia

Financial Research Network (FIRN)

C/- University of Queensland Business School

St Lucia, 4071 Brisbane

Queensland

Australia

http://www.firn.org.au

  • University of Technology Sydney (UTS) - School of Accounting

SCHOLARLY PAPERS

16

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SSRN CITATIONS
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Top 36,570

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14

CROSSREF CITATIONS

7

Scholarly Papers (16)

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1.

The Role of 'Other Information' in Analysts’ Forecasts in Understanding Stock Return Volatility

Downloads 599 ( 54,115)
Citation 4

The Role of 'Other Information' in Analysts’ Forecasts in Understanding Stock Return Volatility

Review of Accounting Studies, Forthcoming, FIRN Research Paper
Number of pages: 53 Posted: 03 Oct 2013
Yaowen Shan, Stephen L. Taylor and Terry S. Walter
University of Technology Sydney (UTS) - School of Accounting, University of Technology Sydney (UTS) - School of Accounting and University of Sydney
Downloads 370 (96,101)

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Other information, analysts’ forecasts, stock return volatility, variance decomposition

The Role of 'Other Information' in Analysts’ Forecasts in Understanding Stock Return Volatility

Review of Accounting Studies, Forthcoming
Number of pages: 53 Posted: 13 Mar 2008 Last Revised: 02 Nov 2018
Yaowen Shan, Stephen L. Taylor and Terry S. Walter
University of Technology Sydney (UTS) - School of Accounting, University of Technology Sydney (UTS) - School of Accounting and University of Sydney
Downloads 229 (159,844)
Citation 4

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Other information, analysts’ forecasts, volatility, variance decomposition

2.

Lower Defeat Thresholds for Minority Shareholders and Corporate Governance: Evidence from the Australian “Two-strikes” Rule

CIFR Paper No. 130/2016
Number of pages: 52 Posted: 30 Nov 2016 Last Revised: 11 Jan 2021
Martin Bugeja, Raymond da Silva Rosa, Yaowen Shan, Terry S. Walter and David Yermack
University of Technology, Sydney, The University of Western Australia - Department of Accounting and Finance, University of Technology Sydney (UTS) - School of Accounting, University of Sydney and New York University (NYU) - Stern School of Business
Downloads 479 (71,490)
Citation 4

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Say on pay, Two-strikes rule, Lower defeat thresholds, ASX firms

3.

Costs of Mandatory IFRS: Evidence of Reduced Accrual Reliability

Number of pages: 42 Posted: 04 Oct 2013
Cheng Y. Lai, Yang Li, Yaowen Shan and Stephen L. Taylor
University of New South Wales - Australian School of Business, University of New South Wales (UNSW), University of Technology Sydney (UTS) - School of Accounting and University of Technology Sydney (UTS) - School of Accounting
Downloads 197 (184,615)

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IFRS, accrual reliability, audit quality

4.

Earnings Management or Measurement Error? The Effect of External Financing on Unexpected Accruals

Asian Finance Association (AsianFA) 2015 Conference Paper
Number of pages: 60 Posted: 17 Mar 2010 Last Revised: 02 Nov 2018
Yaowen Shan, Stephen L. Taylor and Terry S. Walter
University of Technology Sydney (UTS) - School of Accounting, University of Technology Sydney (UTS) - School of Accounting and University of Sydney
Downloads 183 (197,225)
Citation 3

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Accruals, earnings management, unexpected accruals, net external financing

5.

Non-GAAP Earnings and the Earnings Quality Trade-off

Downloads 146 (238,543)
Citation 1

Non-GAAP Earnings and the Earnings Quality Trade-off

Number of pages: 47 Posted: 14 Dec 2018
Andrea Ribeiro, Yaowen Shan and Stephen L. Taylor
NSW New South Wales (Government) - NSW Treasury, University of Technology Sydney (UTS) - School of Accounting and University of Technology Sydney (UTS) - School of Accounting
Downloads 143 (243,422)
Citation 1

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Non-GAAP disclosures, Earnings quality

Non‐GAAP Earnings and the Earnings Quality Trade‐Off

Abacus, Vol. 55, Issue 1, pp. 6-41, 2019
Number of pages: 36 Posted: 22 Mar 2019
Andrea Ribeiro, Yaowen Shan and Stephen L. Taylor
NSW New South Wales (Government) - NSW Treasury, University of Technology Sydney (UTS) - School of Accounting and University of Technology Sydney (UTS) - School of Accounting
Downloads 3 (772,782)
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Non‐GAAP disclosures, Earnings quality

6.

Evidence of Avoiding Working Capital Deficits in Australia

Number of pages: 31 Posted: 17 Feb 2015
Wei Jiang, Meiting Lu, Yaowen Shan and Tingting Zhu
Jinan University, Macquarie University - Faculty of Business and Economics, University of Technology Sydney (UTS) - School of Accounting and East China Normal University (ECNU)
Downloads 83 (353,772)

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Working capital, Current ratio, Benchmark beating, Accounting manipulation

7.

The Role of Non-Accounting Information in Understanding Stock Return Volatility

Number of pages: 46 Posted: 17 Jan 2009 Last Revised: 02 Nov 2018
Yaowen Shan, Stephen L. Taylor and Terry S. Walter
University of Technology Sydney (UTS) - School of Accounting, University of Technology Sydney (UTS) - School of Accounting and University of Sydney
Downloads 65 (405,427)

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Non-accounting information, analysts' forecasts, stock price volatility, systematic and idiosyncratic risk

8.

How Test Power Impacts Research Relevance: The Case of Earnings Management Research

Number of pages: 47 Posted: 08 Aug 2017
Zhuoan Feng, Yaowen Shan and Stephen L. Taylor
The University of Waikato, University of Technology Sydney (UTS) - School of Accounting and University of Technology Sydney (UTS) - School of Accounting
Downloads 60 (422,037)

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Research Relevance, Earnings Management, Test Power, Unexpected Accruals

9.

Asymmetric Timeliness in Earnings: Insights from Earnings Disaggregation

Number of pages: 48 Posted: 27 Jan 2021
Andrew B. Jackson, Yaowen Shan and Stephen L. Taylor
UNSW Australia Business School, School of Accounting, University of Technology Sydney (UTS) - School of Accounting and University of Technology Sydney (UTS) - School of Accounting
Downloads 49 (462,575)

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Capital markets, Conservatism, Asymmetric Timeliness, Earnings-return relation, Negative returns, Market, Industry, Profitability, Firm-specific estimates

10.

The Probability of Informed Trading and Mergers and Acquisitions

Accounting and Finance, Forthcoming
Number of pages: 45 Posted: 26 Jan 2018 Last Revised: 17 Feb 2020
Martin Bugeja, Meiting Lu, Yaowen Shan and Thomas Y. To
University of Technology, Sydney, Macquarie University - Faculty of Business and Economics, University of Technology Sydney (UTS) - School of Accounting and University of Sydney Business School
Downloads 11 (678,463)

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Mergers and Acquisitions; Probability of Information-based Trading; Method of payment

11.

Audit Committee Characteristics and Financial Statement Comparability

Accounting & Finance, Vol. 60, Issue 3, pp. 2361-2395, 2020
Number of pages: 35 Posted: 06 Oct 2020
Medhat Endrawes, Zhuoan Feng, Meiting Lu and Yaowen Shan
Macquarie University, Macquarie Business School, University of Technology Sydney (UTS), Macquarie University - Faculty of Business and Economics and University of Technology Sydney (UTS) - School of Accounting
Downloads 1 (762,467)
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Audit committee, Financial statement comparability, Corporate governance

12.

Fundamentals or Managerial Discretion? The Relationship between Accrual Variability and Future Stock Return Volatility

Abacus, Vol. 49, Issue 4, pp. 441-475, 2013
Number of pages: 35 Posted: 18 Dec 2013
Yaowen Shan, Stephen L. Taylor and Terry S. Walter
University of Technology Sydney (UTS) - School of Accounting, University of Technology Sydney (UTS) - School of Accounting and University of Sydney
Downloads 1 (762,467)
Citation 2
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Accruals variability, Fundamental and discretionary components, Managerial discretion, Stock return volatility, Systematic and idiosyncratic risk

13.

Towards a Set of Design Principles for Executive Compensation Contracts

Abacus, Vol. 52, Issue 4, pp. 619-684, 2016
Number of pages: 66 Posted: 30 Dec 2016
Yaowen Shan and Terry S. Walter
University of Technology Sydney (UTS) - School of Accounting and University of Sydney
Downloads 0 (780,211)
Citation 1
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Design principles, Executive compensation

14.

Costs of Mandatory International Financial Reporting Standards: Evidence of Reduced Accrual Reliability

Australian Journal of Management, Vol. 38, No. 3, 2013
Posted: 11 Dec 2013
Cheng Y. Lai, Yang Li, Yaowen Shan and Stephen L. Taylor
University of New South Wales - Australian School of Business, UNSW Australia Business School, School of Accounting, University of Technology Sydney (UTS) - School of Accounting and University of Technology Sydney (UTS) - School of Accounting

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Accrual reliability, audit quality, IFRS

15.

Has Australian Financial Reporting Become More Conservative Over Time?

Accounting & Finance, Vol. 53, Issue 3, pp. 731-761, 2013
Number of pages: 31 Posted: 29 Aug 2013
Cheng Y. Lai, Meiting Lu and Yaowen Shan
University of New South Wales - Australian School of Business, Macquarie University - Faculty of Business and Economics and University of Technology Sydney (UTS) - School of Accounting
Downloads 0 (780,211)
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Earnings, Accruals, Conservatism, Asymmetric timeliness, IFRS

16.

The Choice of Fiscal Year-End in Australia

Australian Accounting Review, Forthcoming, 2013 Financial Markets & Corporate Governance Conference
Posted: 01 Jan 2013 Last Revised: 19 Mar 2014
Meiting Lu, Naibuka Saune and Yaowen Shan
Macquarie University - Faculty of Business and Economics, University of Technology Sydney (UTS) and University of Technology Sydney (UTS) - School of Accounting

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Fiscal year end, industry, disclosure