Y
Yangxin Yu
Researcher at City University of Hong Kong
Publications - 29
Citations - 1557
Yangxin Yu is an academic researcher from City University of Hong Kong. The author has contributed to research in topics: Audit & Audit risk. The author has an hindex of 14, co-authored 29 publications receiving 1081 citations. Previous affiliations of Yangxin Yu include Australian National University & Hong Kong University of Science and Technology.
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Financial statement comparability and expected crash risk
TL;DR: This paper examined the impact of financial statement comparability on ex ante crash risk and found that expected crash risk decreases with comparability, and this negative relation is more pronounced in an environment where managers are more prone to withhold bad news.
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The effects of firm-initiated clawback provisions on earnings quality and auditor behavior
TL;DR: This article found that firms' earnings response coefficients increase after the adoption of clawback provisions and that auditors are less likely to report material internal control weaknesses, charge lower audit fees, and issue audit reports with a shorter lag.
Posted Content
Substitution between Real and Accruals-Based Earnings Management after Voluntary Adoption of Compensation Clawback Provisions
TL;DR: In this paper, the authors show that the benefits of clawbacks come with an unintended consequence of certain firms substituting accruals management with real transactions management, especially those with strong incentives to achieve short-term earnings targets (firms with high growth or high transient institutional ownership).
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Substitution between Real and Accruals-Based Earnings Management after Voluntary Adoption of Compensation Clawback Provisions
TL;DR: In this paper, the authors show that the benefits of clawbacks come with an unintended consequence of certain firms substituting for accruals management with real transactions management, especially firms with strong incentives to achieve short-term earnings targets, such as firms with high growth or high transient institutional ownership.
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CEO Ability and Corporate Social Responsibility
TL;DR: In this paper, the authors examined the impact of chief executive officer ability on firms' corporate social responsibility (CSR) performance and found that firms' CSR performance increases with CEO ability and that firms with more able CEOs are associated with more socially responsible activities and fewer socially irresponsible activities.