Yiwei Dou

New York University (NYU) - Department of Accounting

40 West 4th Street

Suite 10-180

New York, NY 10012

United States

  • New York University (NYU) - Department of Accounting

SCHOLARLY PAPERS

27

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18,957

TOTAL CITATIONS
Rank 3,083

SSRN RANKINGS

Top 3,083

in Total Papers Citations

289

Scholarly Papers (27)

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1.

Predicting Future Earnings Changes Using Machine Learning and Detailed Financial Data

Downloads 2,588 (11,743)
Citation 40

Predicting Future Earnings Changes Using Machine Learning and Detailed Financial Data

Journal of Accounting Research, Forthcoming
Number of pages: 91 Posted: 03 Feb 2021 Last Revised: 14 Feb 2022
Xi Chen, Tony (Yang Ha) Cho, Yiwei Dou and Baruch Lev
New York University (NYU) - Leonard N. Stern School of Business, HKUST, New York University (NYU) - Department of Accounting and New York University - Stern School of Business
Downloads 2,588 (11,527)
Citation 40

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Direction of Earnings Changes; Prediction; Detailed Financial Data; XBRL; Machine Learning

Predicting Future Earnings Changes Using Machine Learning and Detailed Financial Data

Journal of Accounting Research, Volume 60, Issue 2, 2022
Posted: 11 Oct 2022
Xi Chen, Tony (Yang Ha) Cho, Yiwei Dou and Baruch Lev
New York University (NYU) - Leonard N. Stern School of Business, HKUST, New York University (NYU) - Department of Accounting and New York University - Stern School of Business

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direction of earnings changes, prediction, detailed financial data, XBRL, machine learning

2.

Employee Ownership and Firm Disclosure

Downloads 1,502 (27,610)
Citation 21

Employee Ownership and Firm Disclosure

Number of pages: 58 Posted: 04 Oct 2010 Last Revised: 24 Sep 2013
Francesco Bova, Yiwei Dou and Ole-Kristian Hope
University of Toronto - Rotman School of Management, New York University (NYU) - Department of Accounting and University of Toronto - Rotman School of Management
Downloads 1,100 (42,927)
Citation 11

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Employee Ownership, Employee Bargaining Power, Disclosure, Research Design

Employee Ownership and Firm Disclosure

Contemporary Accounting Research, Forthcoming
Number of pages: 58 Posted: 02 Jan 2014
Francesco Bova, Yiwei Dou and Ole-Kristian Hope
University of Toronto - Rotman School of Management, New York University (NYU) - Department of Accounting and University of Toronto - Rotman School of Management
Downloads 402 (157,782)
Citation 10

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Employee ownership, employee bargaining power, disclosure, research design

3.

Relationship-Specificity, Contract Enforceability, and Income Smoothing

Downloads 1,477 (28,310)
Citation 92

Relationship-Specificity, Contract Enforceability, and Income Smoothing

Number of pages: 52 Posted: 26 Nov 2010 Last Revised: 23 Nov 2012
Yiwei Dou, Ole-Kristian Hope and Wayne B. Thomas
New York University (NYU) - Department of Accounting, University of Toronto - Rotman School of Management and University of Oklahoma
Downloads 907 (56,212)
Citation 6

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Income Smoothing, Informational Component, Relationship-Specific Investments, Contract Enforceability, Legal Protection, International

Relationship-Specificity, Contract Enforceability, and Income Smoothing

Accounting Review, Forthcoming, Rotman School of Management Working Paper No. 2213827
Number of pages: 52 Posted: 09 Feb 2013
Yiwei Dou, Ole-Kristian Hope and Wayne B. Thomas
New York University (NYU) - Department of Accounting, University of Toronto - Rotman School of Management and University of Oklahoma
Downloads 570 (103,464)
Citation 86

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Income Smoothing, Informational Component, Relationship-Specific Investments, Contract Enforceability, Legal Protection, International

4.

Blockholder Exit Threats and Financial Reporting Quality

Rotman School of Management Working Paper No. 2374770
Number of pages: 42 Posted: 06 Jan 2014 Last Revised: 13 Jul 2016
Yiwei Dou, Ole-Kristian Hope, Wayne B. Thomas and Youli Zou
New York University (NYU) - Department of Accounting, University of Toronto - Rotman School of Management, University of Oklahoma and University of Connecticut
Downloads 1,226 (37,145)
Citation 7

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Blockholders, exit theory, financial reporting quality, liquidity, wealth-performance sensitivity

5.

Labor Unemployment Insurance and Earnings Management

Downloads 1,216 (37,579)
Citation 10

Labor Unemployment Insurance and Earnings Management

Number of pages: 48 Posted: 30 Jul 2014 Last Revised: 05 Jun 2015
Yiwei Dou, Mozaffar Khan, Mozaffar Khan and Youli Zou
New York University (NYU) - Department of Accounting, University of Minnesota - Twin Cities - Carlson School of ManagementCauseway Capital Management, LLC and University of Connecticut
Downloads 768 (70,320)

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Earnings management, labor economics, unemployment risk

Labor Unemployment Insurance and Earnings Management

Harvard Business School Accounting & Management Unit Working Paper No. 15-008
Number of pages: 48 Posted: 13 Aug 2014
Yiwei Dou, Mozaffar Khan, Mozaffar Khan and Youli Zou
New York University (NYU) - Department of Accounting, University of Minnesota - Twin Cities - Carlson School of ManagementCauseway Capital Management, LLC and University of Connecticut
Downloads 448 (139,132)
Citation 10

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6.

The Effect of Credit Competition on Banks’ Loan Loss Provisions

Journal of Financial and Quantitative Analysis (JFQA), Forthcoming
Number of pages: 52 Posted: 22 Dec 2012 Last Revised: 23 Apr 2017
Yiwei Dou, Stephen G. Ryan and Youli Zou
New York University (NYU) - Department of Accounting, New York University (NYU) - Leonard N. Stern School of Business and University of Connecticut
Downloads 1,091 (44,138)
Citation 15

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banks, deregulation, interstate branching, credit competition, loan loss provision, loan underwriting quality, natural experiment

7.

Accounting Conservatism and Performance Covenants: A Signaling Approach

Downloads 1,087 (44,356)
Citation 8

Accounting Conservatism and Performance Covenants: A Signaling Approach

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 54 Posted: 29 Aug 2009 Last Revised: 09 Aug 2014
Jeffrey L. Callen, Feng Chen, Yiwei Dou and Baohua Xin
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management, New York University (NYU) - Department of Accounting and University of Toronto - Rotman School of Management
Downloads 976 (50,752)
Citation 7

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Information asymmetry; accounting conservatism; performance covenants; signaling; wealth appropriation

Accounting Conservatism and Performance Covenants: A Signaling Approach

Contemporary Accounting Research (2016) 33 (3): 961-988, Rotman School of Management Working Paper No. 1538660
Number of pages: 49 Posted: 08 Jul 2015 Last Revised: 06 Feb 2018
Jeffrey L. Callen, Feng Chen, Yiwei Dou and Baohua Xin
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management, New York University (NYU) - Department of Accounting and University of Toronto - Rotman School of Management
Downloads 111 (540,553)
Citation 1

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Accounting Conservatism, Performance Covenants, Signaling, Wealth Appropriation

8.

The Effect of the Current Expected Credit Loss Approach on Banks' Lending during Stress Periods: Evidence from the COVID-19 Recession

The Accounting Review, Forthcoming

Number of pages: 51 Posted: 18 May 2022 Last Revised: 04 Sep 2024
Jing Chen, Yiwei Dou, Stephen G. Ryan and Youli Zou
Stevens Institute of Technology - School of Business, New York University (NYU) - Department of Accounting, New York University (NYU) - Leonard N. Stern School of Business and University of Connecticut
Downloads 1,012 (49,130)
Citation 3

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Current expected credit loss (CECL) approach, loan loss provisions, banks, lending, COVID-19, recession, regulatory capital JEL Classifications: E32, G21, G28, M41, M48

9.

Individual Large Shareholders, Earnings Management, and Capital Market Consequences

Journal of Business Finance & Accounting, Forthcoming, Rotman School of Management Working Paper No. 2283839
Number of pages: 46 Posted: 24 Jun 2013 Last Revised: 31 Jul 2016
Yiwei Dou, Ole-Kristian Hope, Wayne B. Thomas and Youli Zou
New York University (NYU) - Department of Accounting, University of Toronto - Rotman School of Management, University of Oklahoma and University of Connecticut
Downloads 979 (51,376)
Citation 3

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Large shareholders, blockholders, earnings management, fixed effects, market reaction

10.

Information Externalities of SFAS 161: Evidence from Supply Chains

The Accounting Review, Forthcoming
Number of pages: 62 Posted: 20 Apr 2017 Last Revised: 17 Jul 2020
Jing Chen, Yiwei Dou and Youli Zou
Stevens Institute of Technology - School of Business, New York University (NYU) - Department of Accounting and University of Connecticut
Downloads 877 (59,776)
Citation 10

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Information externalities; disclosure regulation; market liquidity; hedge accounting; SFAS 161; supply chains

11.

The Debt-Contracting Value of Accounting Numbers and Financial Covenant Renegotiation

Forthcoming in Management Science
Number of pages: 48 Posted: 30 Sep 2012 Last Revised: 12 Dec 2018
Yiwei Dou
New York University (NYU) - Department of Accounting
Downloads 840 (63,464)
Citation 4

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debt-contracting value of accounting numbers; renegotiation; financial covenants; incomplete contract theory

12.

The Spillover Effect of Consolidating Securitization Entities on Small Business Lending

The Accounting Review, Forthcoming
Number of pages: 52 Posted: 06 Feb 2016 Last Revised: 26 Jan 2021
Yiwei Dou
New York University (NYU) - Department of Accounting
Downloads 617 (94,752)
Citation 10

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SFAS 166 and 167; off‒balance sheet; spillovers; leverage; risk management; performance covariance; small business lending

13.

Public Disclosure and Consumer Financial Protection

Journal of Financial and Quantitative Analysis, Forthcoming
Number of pages: 68 Posted: 06 Aug 2020 Last Revised: 14 Feb 2023
Yiwei Dou and Yongoh Roh
New York University (NYU) - Department of Accounting and McGill University - Desautels Faculty of Management
Downloads 613 (95,520)
Citation 15

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Public Disclosure, Mortgages, Complaints, Applications

14.

Corruption in Bank Lending: The Role of Timely Loan Loss Recognition

Journal of Accounting and Economics, 63 (2–3), (2017), 454-478.
Number of pages: 61 Posted: 13 Feb 2015 Last Revised: 12 May 2019
Brian Akins, Yiwei Dou and Jeffrey Ng
Rice University - Jesse H. Jones Graduate School of Business, New York University (NYU) - Department of Accounting and The University of Hong Kong - Faculty of Business and Economics
Downloads 514 (119,255)
Citation 9

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Timeliness, Loan Loss Recognition, Corruption, Banks

15.

Health-Insurer Bargaining Power and Firms' Incentives to Manage Earnings: Evidence from an Economic Shock

2015 Canadian Academic Accounting Association (CAAA) Annual Conference, Rotman School of Management Working Paper No. 2438716, Forthcoming, Journal of Accounting, Auditing, and Finance
Number of pages: 43 Posted: 21 May 2014 Last Revised: 14 Jul 2017
Francesco Bova, Yiwei Dou and Ole-Kristian Hope
University of Toronto - Rotman School of Management, New York University (NYU) - Department of Accounting and University of Toronto - Rotman School of Management
Downloads 479 (129,767)
Citation 2

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Health-insurance premiums, bargaining power, downward earnings management, non-investor stakeholders

16.

The Real Effects of FAS 166/167 on Banks’ Mortgage Approval and Sale Decisions

Downloads 442 (142,917)
Citation 13

The Real Effects of FAS 166/167 on Banks’ Mortgage Approval and Sale Decisions

Journal of Accounting Research, Forthcoming
Number of pages: 53 Posted: 05 Jul 2016 Last Revised: 20 Jan 2018
Yiwei Dou, Stephen G. Ryan and Biqin Xie
New York University (NYU) - Department of Accounting, New York University (NYU) - Leonard N. Stern School of Business and Office of Financial Research, U.S. Department of the Treasury
Downloads 442 (141,306)
Citation 13

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variable interest entities; consolidation; banks; mortgage approval; mortgage sale

The Real Effects of Fas 166/167 on Banks’ Mortgage Approval and Sale Decisions

Journal of Accounting Research, Vol. 56, No. 3, 2018
Posted: 15 Aug 2018
Yiwei Dou, Stephen G. Ryan and Biqin Xie
New York University (NYU) - Department of Accounting, New York University (NYU) - Leonard N. Stern School of Business and Office of Financial Research, U.S. Department of the Treasury

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Variable Interest Entities; Consolidation; Banks; Mortgage Approval; Mortgage Sale

17.

The Effect of Financial Reporting Quality on Corporate Investment Efficiency: Evidence from the Adoption of SFAS No. 123R

Forthcoming in Management Science
Number of pages: 47 Posted: 04 Jan 2011 Last Revised: 02 Feb 2018
Yiwei Dou, M.H. Franco Wong and Baohua Xin
New York University (NYU) - Department of Accounting, University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 437 (144,779)
Citation 3

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Recognition; Disclosure; Reliability; Financial reporting quality; Corporate investment; Accounting regulation; Employee stock options

18.

Learning from Peers: Evidence from Disclosure of Consumer Complaints

Journal of Accounting and Economics, volume 77, issue 2-3, 2024 [10.1016/j.jacceco.2023.101620], HKUST Business School Research Paper No. 2023-115
Number of pages: 55 Posted: 11 Jul 2023 Last Revised: 11 Aug 2024
Yiwei Dou, Mingyi Hung, Guoman She and Lynn Linghuan Wang
New York University (NYU) - Department of Accounting, Hong Kong University of Science & Technology (HKUST), The University of Hong Kong - Faculty of Business and Economics and The University of Hong Kong - Faculty of Business and Economics
Downloads 427 (148,752)
Citation 4

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Learning from peers, Disclosure, Consumer complaints, Mortgages, Competition

19.

The Real Effects of Geographic Lending Disclosure on Banks

NYU Stern School of Business
Number of pages: 53 Posted: 13 Aug 2019
Yiwei Dou and Youli Zou
New York University (NYU) - Department of Accounting and University of Connecticut
Downloads 408 (156,737)
Citation 5

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Real Effects of Disclosure; Public Pressure; Small Business Lending; Geographic Distribution; Community Reinvestment Act

20.

Securitization, Recourse Uncertainty, and Crash Risk

NYU Stern School of Business
Number of pages: 48 Posted: 06 Aug 2020 Last Revised: 10 May 2024
Yiwei Dou, Joshua Ronen and Tuba Toksoz
New York University (NYU) - Department of Accounting, New York University (NYU) - Department of Accounting and Koc University - College of Administrative Sciences and Economics
Downloads 250 (264,985)

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Securitization, recourse uncertainty, crash risk, financial institutions

21.

Bank Lending and Corporate Innovation: Evidence from SFAS 166/167

Downloads 242 (273,593)

Bank Lending and Corporate Innovation: Evidence from SFAS 166/167

Contemporary Accounting Research, Forthcoming
Number of pages: 66 Posted: 17 Mar 2021 Last Revised: 02 Jul 2021
Yiwei Dou and Zhaoxia Xu
New York University (NYU) - Department of Accounting and UNSW Australia Business School, School of Banking and Finance
Downloads 242 (271,855)

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Bank Lending, Innovation, R&D, Patents, SFAS 166/167, Securitization

Bank Lending and Corporate Innovation: Evidence from SFAS 166/167

Contemporary Accounting Research, Forthcoming
Posted: 09 Aug 2021
Yiwei Dou and Zhaoxia Xu
New York University (NYU) - Department of Accounting and UNSW Australia Business School, School of Banking and Finance

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Bank Lending, innovation, R&D, Patents, SFAS 166/167, Securitization

22.

Does Internal Control over Financial Reporting Curb Mortgage Fraud?

Number of pages: 52 Posted: 15 Apr 2024
Yiwei Dou, Danye Wang and Xi Wu
New York University (NYU) - Department of Accounting, University of Iowa and University of California, Berkeley - Haas School of Business
Downloads 190 (344,516)

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Mortgage Applications; Fraudulent Income Overstatement; Bank; Internal Control over Financial Reporting

23.

The Credit Card Act and Consumer Debt Structure

FRB of Philadelphia Working Paper No. 20-32
Number of pages: 32 Posted: 12 Aug 2020
Yiwei Dou, Julapa Jagtiani, Quinn Maingi and Joshua Ronen
New York University (NYU) - Department of Accounting, Federal Reserve Banks - Federal Reserve Bank of Philadelphia, Marshall School of Business - University of Southern California and New York University (NYU) - Department of Accounting
Downloads 123 (496,554)
Citation 1

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CARD Act, credit cards, credit limits, consumer debts

24.

Does Price Regulation Affect Competition? Evidence from Credit Card Solicitations

FEDS Working Paper No. 2019-018, NYU Stern School of Business
Number of pages: 46 Posted: 28 Mar 2019
Yiwei Dou, Geng Li and Joshua Ronen
New York University (NYU) - Department of Accounting, Board of Governors of the Federal Reserve System and New York University (NYU) - Department of Accounting
Downloads 123 (496,554)

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CARD Act, Competitive responsiveness, Credit card market, Regulations

25.

Public Audit Oversight and the Originate-to-Distribute Model

Journal of Accounting and Economics, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2021-137
Number of pages: 62 Posted: 02 Aug 2018 Last Revised: 16 Jun 2021
Daniel Aobdia, Yiwei Dou and Jungbae Kim
Pennsylvania State University - Smeal College of Business, New York University (NYU) - Department of Accounting and Singapore Management University - School of Accountancy
Downloads 110 (540,433)
Citation 14

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Regulation; PCAOB Inspections; Auditors; Originate-to-distribute model of lending; Securitization; Banks

26.

Does the Card Act Affect Price Responsiveness? Evidence from Credit Card Solicitations

Downloads 87 (633,142)

Does the Card Act Affect Price Responsiveness? Evidence from Credit Card Solicitations

Number of pages: 47 Posted: 05 Mar 2022
Yiwei Dou, Geng Li and Joshua Ronen
New York University (NYU) - Department of Accounting, Board of Governors of the Federal Reserve System and New York University (NYU) - Leonard N. Stern School of Business
Downloads 60 (792,991)

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The CARD Act, Price responsiveness, Credit Card Solicitations

Does the Card Act Affect Price Responsiveness? Evidence from Credit Card Solicitations

Number of pages: 48 Posted: 29 Jan 2023
Yiwei Dou, Joshua Ronen and Geng Li
New York University (NYU) - Department of Accounting, New York University (NYU) - Leonard N. Stern School of Business and Board of Governors of the Federal Reserve System
Downloads 27 (1,107,420)

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Credit Card Solicitations, Price Responsiveness, CARD Act

27.

Have SFAS 166 and SFAS 167 Improved the Financial Reporting for Securitizations?

Journal of Business Finance & Accounting, Forthcoming
Posted: 24 Mar 2020
Min Kwan Ahn, Samuel B. Bonsall, Zahn Bozanic, Yiwei Dou, Gordon Richardson and Dushyantkumar Vyas
University of Hong Kong, Pennsylvania State University - Department of Accounting, Florida State University, New York University (NYU) - Department of Accounting, University of Toronto and University of Toronto - Rotman School of Management

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securitization, securitization accounting, FASB, SFAS 166 and 167, financial reporting, off-balance sheet, risk relevance, real effects