Heng Yue

Singapore Management University - School of Accountancy

Associate Professor

60 Stamford Road

Singapore 178900

Singapore

SCHOLARLY PAPERS

23

DOWNLOADS
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Top 5,753

in Total Papers Downloads

9,696

SSRN CITATIONS
Rank 6,698

SSRN RANKINGS

Top 6,698

in Total Papers Citations

130

CROSSREF CITATIONS

68

Scholarly Papers (23)

China’s Anti-Corruption Campaign and Financial Reporting Quality

2017 Canadian Academic Accounting Association (CAAA) Annual Conference, Rotman School of Management Working Paper No. 2899403, Singapore Management University School of Accountancy Research Paper No. 2017-56
Number of pages: 54 Posted: 17 Jan 2017 Last Revised: 02 Jun 2019
University of Toronto - Rotman School of Management, Singapore Management University - School of Accountancy and Renmin University of China - School of Business
Downloads 1,143 (23,489)
Citation 6

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Anti-Corruption Campaign, Political Connections, Accounting Quality, China, Causal Effects,Quasi Experiment

China’s Anti-Corruption Campaign and Financial Reporting Quality

Contemporary Accounting Research, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2020-111
Number of pages: 55 Posted: 16 Aug 2019
University of Toronto - Rotman School of Management, Singapore Management University - School of Accountancy and Renmin University of China - School of Business
Downloads 37 (557,999)
Citation 4

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Anti-Corruption Campaign, Financial Reporting Quality, Political Connections, China, Quasi Experiment

2.

Tunneling in China: The Surprisingly Pervasive Use of Corporate Loans to Extract Funds from Chinese Listed Companies

Johnson School Research Paper Series No. 31-06
Number of pages: 41 Posted: 05 Dec 2005
Peking University - Guanghua School of Management, Stanford University - Graduate School of Business and Singapore Management University - School of Accountancy
Downloads 1,131 (24,237)
Citation 13

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Tunneling, Law and Finance, China

Performance, Growth and Earnings Management

Number of pages: 50 Posted: 20 Dec 2005
Tulane University - A.B. Freeman School of Business, University of Illinois at Urbana-Champaign and Singapore Management University - School of Accountancy
Downloads 1,086 (25,322)
Citation 8

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earnings management, rational expectation, accruals, performance, growth

Performance, Growth and Earnings Management

Review of Accounting Studies, Forthcoming
Posted: 20 Dec 2005
Tulane University - A.B. Freeman School of Business, University of Illinois at Urbana-Champaign and Singapore Management University - School of Accountancy

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earnings management, rational expectation, accruals, performance, growth

Managerial Incentives and Management Forecast Precision

Number of pages: 47 Posted: 17 Jan 2013
Qiang Cheng, Ting Luo and Heng Yue
Singapore Management University, Tsinghua University and Singapore Management University - School of Accountancy
Downloads 608 (56,216)
Citation 1

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management forecast, managerial incentives, insider trading, forecast precision

Managerial Incentives and Management Forecast Precision

The Accounting Review 88 (5): 1575-1602, September 2013
Number of pages: 47 Posted: 12 Apr 2013 Last Revised: 05 Mar 2014
Qiang Cheng, Ting Luo and Heng Yue
Singapore Management University, Tsinghua University and Singapore Management University - School of Accountancy
Downloads 308 (125,872)
Citation 10

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Management Forecast, Managerial Incentives, Insider Trading, Forecast Precision

5.

Ownership, Institutions, and Capital Structure: Evidence from China

Number of pages: 51 Posted: 18 Mar 2006 Last Revised: 28 Jul 2015
Kai Li, Heng Yue and Longkai Zhao
University of British Columbia (UBC) - Sauder School of Business, Singapore Management University - School of Accountancy and Peking University - Department of Finance
Downloads 902 (33,516)
Citation 34

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foreign ownership, leverage, long-term debt, marketization, short-term debt, state ownership

6.

How Does Culture Influence Corporate Risk-Taking?

Number of pages: 45 Posted: 15 Mar 2012 Last Revised: 28 Jul 2015
University of British Columbia (UBC) - Sauder School of Business, University of British Columbia (UBC) - Division of Marketing, Singapore Management University - School of Accountancy and Peking University - Department of Finance
Downloads 742 (43,772)
Citation 19

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earnings discretion, formal institutions, harmony, individualism, national culture, corporate risk-taking, uncertainty avoidance

7.

Tunneling in China: The Remarkable Case of Inter-Corporate Loans

Number of pages: 53 Posted: 02 Jul 2008
Peking University - Guanghua School of Management, Stanford University - Graduate School of Business and Singapore Management University - School of Accountancy
Downloads 722 (45,397)
Citation 18

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Tunneling, minority shareholder rights, investor protection, regulatory reform, corporate governance, emerging markets, Chinese stock market

8.

A Re-Examination of China's Share Issue Privatization: Does it Not Improve SOE Profitability?

Number of pages: 36 Posted: 22 Feb 2006
Guohua Jiang, Heng Yue and Longkai Zhao
Peking University - Guanghua School of Management, Singapore Management University - School of Accountancy and Peking University - Department of Finance
Downloads 471 (78,132)
Citation 3

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Share Issue Privatization, State-owned Enterprise, Profitability, China

9.

Information Sharing Between Mutual Funds and Auditors

Number of pages: 68 Posted: 27 Jan 2019 Last Revised: 03 Mar 2021
University of Toronto - Rotman School of Management, Jinan University - Management School, Jinan University and Singapore Management University - School of Accountancy
Downloads 401 (94,363)
Citation 3

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Information Sharing, Mutual Funds, Auditors, China, Mutual Fund Investments, Trading Profits, Emerging Markets, Guanxi, Audit Quality, Audit Fees

10.

Information Quality and Workplace Safety

Number of pages: 57 Posted: 02 Mar 2021
University of Toronto - Rotman School of Management, New York University (NYU), Singapore Management University - School of Accountancy and Central University of Finance and Economics
Downloads 344 (112,290)

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Information quality, Workplace safety, Employee welfare, Management accounting

11.

Firm Structure and Corporate Cash Holdings

Journal of Corporate Finance, Forthcoming
Number of pages: 41 Posted: 06 Sep 2010 Last Revised: 10 Oct 2016
Tulane University, Barclays Global InvestorsXY Investments, Singapore Management University - School of Accountancy and XY Investments
Downloads 311 (125,255)
Citation 4

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Firm Structure, Cash Holdings, Internal Capital Markets, Asset Sales, Agency Costs

12.

How Does Culture Influence Corporate Risk-Taking?

Number of pages: 51 Posted: 05 Mar 2010 Last Revised: 28 Jul 2015
University of British Columbia (UBC) - Division of Marketing, University of British Columbia (UBC) - Sauder School of Business, Singapore Management University - School of Accountancy and Peking University - Department of Finance
Downloads 305 (127,887)
Citation 27

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harmony, individualism, national culture, risk-taking, uncertainty avoidance

13.

Country of Origin Effects in Capital Structure Decisions: Evidence from Foreign Direct Investments in China

Number of pages: 61 Posted: 06 Mar 2009
University of British Columbia (UBC) - Division of Marketing, University of British Columbia (UBC) - Sauder School of Business, Singapore Management University - School of Accountancy and Peking University - Department of Finance
Downloads 262 (149,726)
Citation 3

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country of origin, embeddedness, foreign direct investments, leverage, mastery, uncertainty avoidance

14.

Return Predictability and the Real Options Value of Segments

Singapore Management University School of Accountancy Research Paper No. 2017-66
Number of pages: 56 Posted: 01 Oct 2016 Last Revised: 14 Nov 2017
Pingui Rao, Heng Yue and Xin Zhou
Jinan University - Management School, Singapore Management University - School of Accountancy and XY Investments
Downloads 242 (161,962)
Citation 1

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Real Options Value, Return Predictability, Abnormal Returns, Segment

15.

National Culture and Capital Structure Decisions: Evidence from Foreign Joint Ventures in China

Number of pages: 49 Posted: 14 Sep 2010
University of British Columbia (UBC) - Sauder School of Business, University of British Columbia (UBC) - Division of Marketing, Singapore Management University - School of Accountancy and Peking University - Department of Finance
Downloads 230 (170,094)
Citation 6

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Country of Origin, Cultural Values, Embeddedness, Foreign Direct Investments, Leverage, Mastery

16.
Downloads 138 (265,450)
Citation 1

Short Sellers and Long-Run Management Forecasts

Contemporary Accounting Research, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2019-98
Number of pages: 57 Posted: 24 Jun 2019
Xia Chen, Qiang Cheng, Ting Luo and Heng Yue
Singapore Management University, Singapore Management University, Tsinghua University and Singapore Management University - School of Accountancy
Downloads 138 (266,341)
Citation 1

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Short Sales; Corporate Disclosures; Management Forecasts

Short Sellers and Long-Run Management Forecasts

Contemporary Accounting Research, Forthcoming
Posted: 16 Aug 2019
Xia Chen, Qiang Cheng, Ting Luo and Heng Yue
Singapore Management University, Singapore Management University, Tsinghua University and Singapore Management University - School of Accountancy

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Short Sellers, Corporate Disclosures, Management Forecasts

17.

Open Market Share Repurchases and Earnings Management

Number of pages: 37 Posted: 19 Oct 2013
Arturo Rodriguez and Heng Yue
Universidad de Chile and Singapore Management University - School of Accountancy
Downloads 93 (349,913)
Citation 1

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Open market share repurchases, earnings management

18.

Allocation of Decision Rights between the Parent Company and Its Subsidiaries

Journal of Accounting, Auditing & Finance, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2016-52
Number of pages: 42 Posted: 04 May 2016
Yuanyuan Liu, Ting Luo and Heng Yue
Peking University - Department of Accounting, Tsinghua University and Singapore Management University - School of Accountancy
Downloads 87 (364,772)
Citation 1

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Decentralization, Power Structure, External Environmental Uncertainty, Internal Information Quality, Performance

19.

Financial Capacity and the Demand for Audit Quality

Accounting and Business Research, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2021-129
Number of pages: 53 Posted: 20 Nov 2020
Singapore Management University - School of Accountancy, University of Houston - C.T. Bauer College of Business, Jinan University - Management School and Singapore Management University - School of Accountancy
Downloads 86 (367,433)

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Audit Quality; Financial Capacity; Real Estate; Financial Constraint

20.

The Politics of Bank Opacity

Number of pages: 75 Posted: 27 Nov 2017 Last Revised: 11 Sep 2021
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Renmin University of China - School of Business
Downloads 45 (507,537)

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Bank opacity, politicians, loan loss provisions, regulatory forbearance, real effects, market discipline

21.

Information Risk and Underwriter Switching in SEOs: Evidence from China

Journal of Business Finance & Accounting, Vol. 37, Issue 7-8, pp. 905-928, July/August 2010
Number of pages: 24 Posted: 20 Sep 2010
Wei Luo, Pingui Rao and Heng Yue
Peking University - Guanghua School of Management, Jinan University - Management School and Singapore Management University - School of Accountancy
Downloads 2 (790,521)
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22.

Return Predictability and the Real Option Value of Segments

Review of Accounting Studies, Forthcoming
Posted: 17 Aug 2017
Pingui Rao, Heng Yue and Xin Zhou
Jinan University - Management School, Singapore Management University - School of Accountancy and XY Investments

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Real option value, return predictability, abnormal returns, segment

23.

Board Structure, Political Influence and Firm Performance - an Empirical Study on Publicly Listed Firms in China

Asia-Pacific Journal of Accounting and Economics, Vol. 11, No. 1, 2004
Posted: 20 Aug 2004
Dongping Han, Fusheng Wang and Heng Yue
Harbin Institute of Technology, Harbin Institute of Technology and Singapore Management University - School of Accountancy

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Corporate Governance, Board Structure, Political influence, Firm Performance, Empirical Study