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

SCHOLARLY PAPERS

16

DOWNLOADS
Rank 32,393

SSRN RANKINGS

Top 32,393

in Total Papers Downloads

2,170

SSRN CITATIONS
Rank 39,206

SSRN RANKINGS

Top 39,206

in Total Papers Citations

14

CROSSREF CITATIONS

5

Scholarly Papers (16)

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

Abstract:

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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
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
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
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
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.
Downloads 163 (251,974)
Citation 1

Non-GAAP Earnings and the Earnings Quality Trade-off

Number of pages: 47 Posted: 14 Dec 2018
NSW New South Wales (Government) - NSW Treasury, University of Technology Sydney and University of Technology Sydney
Downloads 154 (264,725)
Citation 1

Abstract:

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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
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
The University of Waikato, Maastricht University, University of Technology Sydney and University of Technology Sydney
Downloads 115 (329,400)

Abstract:

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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)

Abstract:

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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
UNSW Australia Business School, School of Accounting, University of Technology Sydney and University of Technology Sydney
Downloads 79 (417,901)

Abstract:

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

Abstract:

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

Abstract:

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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

Abstract:

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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
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