Louise Yi Lu

Biographic Data

ID8940598
NAMELouise Yi Lu
GIVEN NAMESLouise Yi
FAMILY NAMELu
SIGNATURELU L Y
AFFILIATIONSAustralian National University
ORCID0000-0002-5383-4303
VERIFIEDYes
TOTAL WORKS2
TOTAL CITATIONS0
AUTHOR COUNT2
EDITOR COUNT0
FIRST PUBLICATION YEAR2021
LATEST PUBLICATION YEAR2024
H-INDEX0

  • Economic Policy Uncertainty and Firms’ Non-Gaap Reporting

    Xia Chen, Xuejun Jiang et al.ARTICLEEuropean Accounting Review2024

    Using the US economic policy uncertainty (EPU) index developed by Baker, S. R., Bloom, N., & Davis, S. J. [2016. Measuring economic policy uncertainty. The Quarterly Journal of Economics, 131(4), 1593–1636. https://doi.org/10.1093/qje/qjw024], we examine the impact of policy uncertainty on firms’ non-GAAP reporting practices. We show that EPU increases both the likelihood and quality of non-GAAP earnings disclosures. These effects are more pronou…

  • The Impact of the Leahy-Smith America Invents Act on Firms’ R&D Disclosure

    Rui Huang, Leye Li et al.ARTICLEEuropean Accounting Review2021

    The Leahy-Smith America Invents Act of 2011 (AIA) fundamentally changed the U.S. public patent system. This study examines whether and how the enactment of the AIA affects innovation-intensive firms’ narrative R&D disclosure. Adopting a difference-in-difference design, we find that the enactment of the AIA is associated with a greater decline in narrative R&D disclosure of innovation-intensive firms relative to non-innovation-intensive firms. Thi…