Yangxin Yu
Biographic Data
| ID | 8940715 |
|---|---|
| NAME | Yangxin Yu |
| GIVEN NAMES | Yangxin |
| FAMILY NAME | Yu |
| SIGNATURE | YU Y |
| AFFILIATIONS | City University of Hong Kong |
| ORCID | 0000-0002-9106-4733 |
| VERIFIED | Yes |
| TOTAL WORKS | 4 |
| TOTAL CITATIONS | 0 |
| AUTHOR COUNT | 4 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2016 |
| LATEST PUBLICATION YEAR | 2026 |
| H-INDEX | 0 |
CEO Incentive Horizon and Employee Workplace Safety
Economic Policy Uncertainty and Firms’ Non-Gaap Reporting
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…
CEO Inside Debt and Employee Workplace Safety
Does Board Independence Affect Audit Fees? Evidence from Recent Regulatory Reforms
To enhance board oversight, since 2002, US legislation has required listed companies to have a majority independent board. This paper uses this legislative change to examine the relation between board independence and audit fees. To provide a clean estimate of this relation, we adopt a difference-in-difference approach using a sample matched on client firm characteristics. We find that greater board independence is insignificantly associated with…
No prominent works on this page.
Does Board Independence Affect Audit Fees? Evidence from Recent Regulatory Reforms
To enhance board oversight, since 2002, US legislation has required listed companies to have a majority independent board. This paper uses this legislative change to examine the relation between board independence and audit fees. To provide a clean estimate of this relation, we adopt a difference-in-difference approach using a sample matched on client firm characteristics. We find that greater board independence is insignificantly associated with…
CEO Inside Debt and Employee Workplace Safety
Economic Policy Uncertainty and Firms’ Non-Gaap Reporting
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…
CEO Incentive Horizon and Employee Workplace Safety
Business (3 works) · Accounting (2 works) · Auditing, Earnings Management, Governance (2 works) · Business ethics (2 works) · Economics (2 works) · Finance (2 works) · Occupational Health and Safety Research (2 works) · Quality of Life Research (2 works) · Audit (1 works) · Audit Committee (1 works)