Yiwei Dou

New York University (NYU) - Department of Accounting

40 West 4th Street

Suite 10-180

New York, NY 10012

United States

SCHOLARLY PAPERS

14

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CITATIONS
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Top 20,016

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15

Scholarly Papers (14)

Relationship-Specificity, Contract Enforceability, and Income Smoothing

Number of pages: 52 Posted: 26 Nov 2010 Last Revised: 23 Nov 2012
New York University (NYU) - Department of Accounting, University of Toronto - Rotman School of Management and University of Oklahoma
Downloads 843 (25,295)
Citation 7

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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
New York University (NYU) - Department of Accounting, University of Toronto - Rotman School of Management and University of Oklahoma
Downloads 378 (71,895)
Citation 7

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

2.
Downloads 1,200 ( 15,197)
Citation 7

Employee Ownership and Firm Disclosure

Number of pages: 58 Posted: 04 Oct 2010 Last Revised: 24 Sep 2013
University of Toronto - Rotman School of Management, New York University (NYU) - Department of Accounting and University of Toronto - Rotman School of Management
Downloads 983 (20,178)
Citation 7

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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
University of Toronto - Rotman School of Management, New York University (NYU) - Department of Accounting and University of Toronto - Rotman School of Management
Downloads 217 (131,401)
Citation 7

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Employee ownership, employee bargaining power, disclosure, research design

3.

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
New York University (NYU) - Department of Accounting, University of Toronto - Rotman School of Management, University of Oklahoma and George Washington University - Department of Accountancy
Downloads 963 (21,200)
Citation 1

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

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
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 860 (24,558)

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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
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 14 (545,084)

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Accounting Conservatism, Performance Covenants, Signaling, Wealth Appropriation

Labor Unemployment Insurance and Earnings Management

Number of pages: 48 Posted: 30 Jul 2014 Last Revised: 05 Jun 2015
Yiwei Dou, Mozaffar Khan and Youli Zou
New York University (NYU) - Department of Accounting, University of Minnesota - Twin Cities - Carlson School of Management and George Washington University - Department of Accountancy
Downloads 512 (49,488)

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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 and Youli Zou
New York University (NYU) - Department of Accounting, University of Minnesota - Twin Cities - Carlson School of Management and George Washington University - Department of Accountancy
Downloads 351 (78,412)

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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
New York University (NYU) - Department of Accounting, University of Toronto - Rotman School of Management, University of Oklahoma and George Washington University - Department of Accountancy
Downloads 853 (24,848)

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

Individual Large Shareholders, Earnings Management, and Capital‐Market Consequences

Journal of Business Finance & Accounting, Vol. 43, Issue 7-8, pp. 872-902, 2016
Number of pages: 31 Posted: 30 Sep 2016
New York University (NYU) - Department of Accounting, University of Toronto - Rotman School of Management, University of Oklahoma and George Washington University - Department of Accountancy
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blockholders, large shareholders, earnings management, fixed effects, market reactions

7.

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 George Washington University - Department of Accountancy
Downloads 816 (26,966)

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

8.

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

Number of pages: 48 Posted: 30 Sep 2012 Last Revised: 05 Oct 2018
Yiwei Dou
New York University (NYU) - Department of Accounting
Downloads 471 (55,769)

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

9.

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
University of Toronto - Rotman School of Management, New York University (NYU) - Department of Accounting and University of Toronto - Rotman School of Management
Downloads 390 (69,921)

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

10.

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

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 61 Posted: 13 Feb 2015 Last Revised: 12 Oct 2016
Brian Akins, Yiwei Dou and Jeffrey Ng
Rice University - Jesse H. Jones Graduate School of Business, New York University (NYU) - Department of Accounting and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 346 (80,325)

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Timeliness, Loan Loss Recognition, Corruption, Banks

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 Pennsylvania State University
Downloads 230 (124,020)

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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 Pennsylvania State University

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

12.

The Spillover Effect of Consolidating Securitization Entities on Small Business Lending

Number of pages: 52 Posted: 06 Feb 2016 Last Revised: 24 Apr 2018
Yiwei Dou
New York University (NYU) - Department of Accounting
Downloads 219 (131,192)

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Securitization Regulation; Regulatory Capital; Spillovers; Credit Supply; Small Business Lending

13.

Information Externalities of Disclosure Regulation: Evidence from SFAS 161

Number of pages: 61 Posted: 20 Apr 2017 Last Revised: 09 Oct 2018
Jing Chen, Yiwei Dou and Youli Zou
University at Buffalo, SUNY, New York University (NYU) - Department of Accounting and George Washington University - Department of Accountancy
Downloads 197 (144,311)

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

14.

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 88 (272,651)

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