Yaowen Shan

University of Technology Sydney

Professor

PO Box 123

Broadway, NSW 2007

Australia

http://profiles.uts.edu.au/Yaowen.Shan

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

SCHOLARLY PAPERS

16

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2,170

SSRN CITATIONS
Rank 39,206

SSRN RANKINGS

Top 39,206

in Total Papers Citations

14

CROSSREF CITATIONS

5

Scholarly Papers (16)

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1.

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

Downloads 606 ( 62,958)
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, University of Technology Sydney and University of Sydney
Downloads 374 (111,448)

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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, University of Technology Sydney and University of Sydney
Downloads 232 (183,428)
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: 54 Posted: 30 Nov 2016 Last Revised: 20 Jan 2022
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, University of Sydney and New York University (NYU) - Stern School of Business
Downloads 529 (74,716)
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 and University of Technology Sydney
Downloads 208 (203,860)

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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, University of Technology Sydney and University of Sydney
Downloads 201 (210,344)
Citation 5

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Accruals, earnings management, unexpected accruals, net external financing

5.

Non-GAAP Earnings and the Earnings Quality Trade-off

Downloads 163 (251,974)
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 and University of Technology Sydney
Downloads 154 (264,725)
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 and University of Technology Sydney
Downloads 9 (828,816)

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Non‐GAAP disclosures, Earnings quality

6.

Do High-Quality Auditors Improve Non-GAAP Reporting?

Number of pages: 55 Posted: 29 Apr 2022
Zhuoan Feng, Jere R. Francis, Yaowen Shan and Stephen L. Taylor
The University of Waikato, Maastricht University, University of Technology Sydney and University of Technology Sydney
Downloads 115 (329,400)

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Non-GAAP disclosures, Big 4 auditors, Industry specialization

7.

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 and East China Normal University (ECNU)
Downloads 83 (406,143)

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Working capital, Current ratio, Benchmark beating, Accounting manipulation

8.

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 and University of Technology Sydney
Downloads 79 (417,901)

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

9.

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, University of Technology Sydney and University of Sydney
Downloads 69 (450,057)

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

10.

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 and University of Technology Sydney
Downloads 63 (471,357)

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Research Relevance, Earnings Management, Test Power, Unexpected Accruals

11.

Social Trust and Dividend Payouts: Evidence from China

Number of pages: 57 Posted: 30 Nov 2021
Wei Qin, jenny jenny, Quanxi Liang, Meiting Lu and Yaowen Shan
Guangxi University, Central University of Finance and Economics, Guangxi University, Macquarie University - Faculty of Business and Economics and University of Technology Sydney
Downloads 35 (599,016)

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Social trust, dividend policy, information asymmetry, agency conflicts

12.

The Probability of Informed Trading and Mergers and Acquisitions

Accounting and Finance, Vol. 61, 169-203, 2021
Number of pages: 45 Posted: 26 Jan 2018 Last Revised: 25 Jul 2022
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 and University of Sydney Business School
Downloads 18 (716,966)

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

13.

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, University of Technology Sydney and University of Sydney
Downloads 1 (889,061)
Citation 2

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Accruals variability, Fundamental and discretionary components, Managerial discretion, Stock return volatility, Systematic and idiosyncratic risk

14.

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 and University of Sydney
Downloads 0 (905,910)
Citation 1

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Design principles, Executive compensation

15.

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 and University of Technology Sydney

Abstract:

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Accrual reliability, audit quality, 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

Abstract:

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Fiscal year end, industry, disclosure