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Yifan (Yvonne) Jia

Xiamen University

Xiamen, Fujian 361005

China

  • Xiamen University

SCHOLARLY PAPERS

5

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1,097

TOTAL CITATIONS

0

Scholarly Papers (5)

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1.

Within-Firm Performance-related Information Disadvantage and Employee Wage Outcomes

Number of pages: 59 Posted: 29 Oct 2024 Last Revised: 12 Aug 2025
Philip G. Berger, Yifan (Yvonne) Jia, Yuqing Zhou and Haoran Zhu
University of Chicago - Chookaszian Accounting Research Center, Xiamen University, The Chinese University of Hong Kong (CUHK) - CUHK Business School and Southern University of Science and Technology
Downloads 316 (239,208)

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information disadvantage, employee wage, geographic proximity, within-firm transparency, income inequality

2.

Management Forecasts and Investment Efficiency: 

Evidence from a Natural Experiment

Accounting Horizons, Forthcoming,

HKU Jockey Club Enterprise Sustainability Global Research Institute - Archive

Number of pages: 37 Posted: 30 Nov 2023 Last Revised: 22 Dec 2025
Zhongwen Fan, Yifan (Yvonne) Jia and Xin Wang
City University of Hong Kong (CityU), Xiamen University and The University of Hong Kong
Downloads 309 (246,910)

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JEL Classification: G10, G30, M41 Corporate investment, Forward-looking disclosures, Managerial learning, Real efficiency of stock price

3.

Ancestral Kinship Structure and Country-Level Contemporary Financial Reporting Quality

Number of pages: 70 Posted: 26 Sep 2023
Ashiq Ali, Zhongwen Fan, Yifan (Yvonne) Jia and Siman Li
University of Texas at Dallas - Naveen Jindal School of Management, City University of Hong Kong (CityU), Xiamen University and Lingnan University
Downloads 233 (327,463)

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Ancestral kinship structure; Country-level financial reporting quality; Culture; Institutions; Relational transactions

4.

Spillover Effects of Timelier Loan Loss Recognition by Banks on Borrowers’ Cross-Border Borrowing

HKU Jockey Club Enterprise Sustainability Global Research Institute - Archive
Number of pages: 60 Posted: 18 Jan 2025 Last Revised: 19 Sep 2025
Jia Guo, Yifan (Yvonne) Jia, Jeffrey Ng and Haoran Zhu
Hong Kong Polytechnic University - School of Accounting and Finance, Xiamen University, The University of Hong Kong - Faculty of Business and Economics and Southern University of Science and Technology
Downloads 200 (380,469)

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banks, loan loss recognition, expected credit loss, cross-border borrowing, loan contracting

5.

Spillover Effects of Timelier Loan Loss Recognition by Banks on Borrowers’ Cross-Border Borrowing

HKU Jockey Club Enterprise Sustainability Global Research Institute Paper No. 2026/002
Number of pages: 62 Posted: 15 Jan 2026 Last Revised: 27 Jan 2026
Jia Guo, Yifan (Yvonne) Jia, Jeffrey Ng and Haoran Zhu
Hong Kong Polytechnic University - School of Accounting and Finance, Xiamen University, The University of Hong Kong - Faculty of Business and Economics and Southern University of Science and Technology
Downloads 39 (1,196,171)

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banks, loan loss recognition, expected credit loss, cross-border borrowing, loan contracting