Yun Fan

University of Oklahoma - Steed School of Accounting

307 W Brooks

Norman, OK 73019

United States

SCHOLARLY PAPERS

8

DOWNLOADS

3,018

SSRN CITATIONS

12

CROSSREF CITATIONS

42

Scholarly Papers (8)

1.

Derivative Instruments and Their Use for Hedging by U.S. Non-Financial Firms: A Review of Theories and Empirical Evidence

Journal of Applied Business and Economics, Vol. 7, No. 2, pp. 35-57, 2007
Number of pages: 26 Posted: 17 Jan 2008 Last Revised: 14 May 2008
University of Scranton, University of Scranton and University of Oklahoma - Steed School of Accounting
Downloads 1,131 (23,766)

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Derivatives, Hedging, External Finance

2.

Managing Earnings Using Classification Shifting: Evidence from Quarterly Special Items

The Accounting Review, Vol. 85, No. 4, pp. 1303–1323, July 2010
Number of pages: 39 Posted: 05 Oct 2009 Last Revised: 07 Sep 2010
University of Oklahoma - Steed School of Accounting, Florida International University - School of Accounting, University of Texas at Dallas - Naveen Jindal School of Management and University of Oklahoma
Downloads 564 (61,365)
Citation 4

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Classification shifting, special items, earnings thresholds, accruals manipulation constraints

3.

The Impact of Financial Covenants in Private Loan Contracts on Classification Shifting

Forthcoming in Management Science
Number of pages: 42 Posted: 17 Oct 2015 Last Revised: 10 Feb 2019
University of Oklahoma - Steed School of Accounting, University of Oklahoma and California State University, Long Beach - College of Business AdministrationXiamen University - Institute for Financial and Accounting Studies
Downloads 329 (115,890)
Citation 4

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Classification shifting, debt contracting, private loans, EBITDA, special items

4.

Misclassifying Core Expenses as Special Items: Cost of Goods Sold or Selling, General, and Administrative Expenses?

Contemporary Accounting Research (2017) 34(1): 400-426., Northeastern U. D’Amore-McKim School of Business Research Paper No. 2633028
Number of pages: 50 Posted: 20 Jul 2015 Last Revised: 10 Apr 2017
Yun Fan and Xiaotao Kelvin Liu
University of Oklahoma - Steed School of Accounting and Northeastern University - Accounting Group
Downloads 282 (136,528)
Citation 2

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classification shifting; special items; gross margin; earnings benchmarks; real activities management

5.

Cross-Sectional Determinants of the Impact of Management Cash Flow Forecasts

Number of pages: 51 Posted: 12 Dec 2010 Last Revised: 21 Aug 2011
Yun Fan
University of Oklahoma - Steed School of Accounting
Downloads 263 (146,634)

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Voluntary Disclosure, Market Pricing, Management Cash Flow Forecasts, Analyst Earnings Forecasts, Earnings News, Financial Distress, Growth Opportunities, Value Relevance, Forecast Revision, Forecast Error, Forecast Dispersion

6.

What Determines Management Cash Flow Forecasts in the Oil and Gas Industry?

Oil, Gas and Energy Quarterly 62 (1): 37–55.
Number of pages: 30 Posted: 25 Jul 2015
Yun Fan and Wayne B. Thomas
University of Oklahoma - Steed School of Accounting and University of Oklahoma
Downloads 171 (218,885)

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Management cash flow forecasts, voluntary disclosure, oil and gas industry, earnings forecasts, value relevance.

7.

The Relevance and Reliability of Employee Business Outlook Disclosures

Number of pages: 54 Posted: 30 Jun 2019 Last Revised: 22 Jul 2019
University of Oklahoma - Steed School of Accounting, The Hong Kong Polytechnic University, University of Oklahoma and University of Kentucky
Downloads 140 (258,088)

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Employee opinions, voluntary disclosures, wisdom of the crowd, debt contracting, loan pricing, private loans

8.

The Effect of Regulatory Benchmarks on Firm Reporting Behavior

Journal of International Accounting Research 14 (1): 85-107, 2016
Number of pages: 39 Posted: 29 Sep 2013 Last Revised: 07 Sep 2016
University of Oklahoma - Steed School of Accounting, University of Oklahoma and University of Kentucky
Downloads 138 (261,051)

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Regulatory benchmark, disclosure regulation, earnings management, monitoring