Yupeng Lin

National University of Singapore

Associate Professor

15 Kent ridge drive

Singapore

Singapore

http://sites.google.com/site/scottlinyupeng/

SCHOLARLY PAPERS

21

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5,560

SSRN CITATIONS
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SSRN RANKINGS

Top 15,813

in Total Papers Citations

34

CROSSREF CITATIONS

37

Scholarly Papers (21)

1.

Does XBRL Adoption Reduce the Cost of Equity Capital?

Number of pages: 47 Posted: 19 Aug 2012
Oliver Zhen Li, Chenkai Ni and Yupeng Lin
National University of Singapore (NUS), Fudan University and National University of Singapore
Downloads 1,435 (17,358)
Citation 26

Abstract:

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XBRL, cost of equity capital, analyst forecast, liquidity

2.

Does Information Processing Cost Affect Firm-Specific Information Acquisition? - Evidence from XBRL Adoption

Journal of Financial and Quantitative Analysis (JFQA), Forthcoming
Number of pages: 48 Posted: 10 Jan 2013 Last Revised: 31 Jul 2015
Yi Dong, Oliver Zhen Li, Yupeng Lin and Chenkai Ni
Shanghai University of Finance and Economics, National University of Singapore (NUS), National University of Singapore and Fudan University
Downloads 836 (38,168)
Citation 7

Abstract:

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Information processing cost, stock return synchronicity, XBRL

Trade Secrets Law and Corporate Disclosure: Causal Evidence on the Proprietary Cost Hypothesis

Journal of Accounting Research, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2017-70
Number of pages: 78 Posted: 28 Aug 2017 Last Revised: 14 Nov 2017
Yinghua Li, Yupeng Lin and Liandong Zhang
Arizona State University (ASU) - School of Accountancy, National University of Singapore and Singapore Management University - School of Accountancy
Downloads 487 (75,679)
Citation 20

Abstract:

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Proprietary Costs, Corporate Disclosure, Customer Identity, Inevitable Disclosure Doctrine, Trade Secrets Law

Trade Secrets Law and Corporate Disclosure: Causal Evidence on the Proprietary Cost Hypothesis

Journal of Accounting Research, Vol. 56, No. 1, 2018
Posted: 07 May 2018
Yinghua Li, Yupeng Lin and Liandong Zhang
Arizona State University (ASU) - School of Accountancy, National University of Singapore and Singapore Management University - School of Accountancy

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proprietary costs; corporate disclosure; customer identity; inevitable disclosure doctrine; trade secrets law

4.

Labor Mobility and Loan Origination

Number of pages: 50 Posted: 28 Jun 2019 Last Revised: 02 Sep 2021
National University of Singapore, National University of Singapore, School of Finance, Nankai University and City University of Hong Kong
Downloads 461 (81,724)

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Mortgage Default, Modification, Loan Screening, Labor Mobility, Trade Secret Law

5.

Do Firms Adapt to Rising Temperatures? Evidence from Establishment-Level Data

Number of pages: 61 Posted: 06 May 2020 Last Revised: 23 Aug 2021
Singapore Management University - Lee Kong Chian School of Business, Singapore Management University - Lee Kong Chian School of Business, National University of Singapore and City University of Hong Kong
Downloads 364 (107,639)
Citation 1

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High temperatures, climate change, employment, upskilling, economic establishments, adaptation

6.

Enforceability of Noncompetition Agreements and Forced CEO Turnover

Journal of Law and Economics, forthcoming
Number of pages: 46 Posted: 30 Oct 2018 Last Revised: 07 Jun 2021
Yupeng Lin, Florian S. Peters and Hojun Seo
National University of Singapore, University of Amsterdam and Purdue University
Downloads 322 (122,837)

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Legal enforceability of Covenant Not to Compete; Competitive harm; Forced CEO turnover.

7.

Particles, Pollutions and Prices

Number of pages: 59 Posted: 17 Nov 2014
Xiaoli Hu, Oliver Zhen Li and Yupeng Lin
National University of Singapore, National University of Singapore (NUS) and National University of Singapore
Downloads 302 (131,560)
Citation 6

Abstract:

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China, Pollution, Stock return, Behavioral bias

8.

Earnings Management upon a Sovereign Downgrade

Number of pages: 62 Posted: 30 Jan 2020 Last Revised: 20 Jul 2021
Yupeng Lin, Bohui Zhang and Zilong Zhang
National University of Singapore, The Chinese University of Hong Kong, Shenzhen and City University of Hong Kong
Downloads 290 (137,304)
Citation 1

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Sovereign downgrade, Ceiling rule, Credit rating, Earnings management, Big bath accounting

9.

Employee Inside Debt and Firm Risk-Taking: Evidence from Employee Deposit Programs in Japan

Review of Corporate Finance Studies, Forthcoming
Number of pages: 60 Posted: 19 May 2014 Last Revised: 26 Jun 2019
Chinese University of Hong Kong, ABFER, CEPR, and ECGI, National University of Singapore, Australian National University (ANU) and City University of Hong Kong
Downloads 283 (140,777)
Citation 3

Abstract:

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inside debt, risk-taking, employee deposits, agency costs of debt

10.

More and Safer Corporate Tax Planning: On the Benefits of Bank Control

Singapore Management University School of Accountancy Research Paper No. 2021-124
Number of pages: 50 Posted: 18 Apr 2016 Last Revised: 07 Jan 2021
National University of Singapore, City University of Hong Kong, Singapore Management University - School of Accountancy and City University of Hong Kong
Downloads 264 (151,074)

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creditor control right, tax planning, tax risk, covenant violation, shareholder–debtholder conflict, contract incompleteness

Does Securitization Impair Bank Lending Relationship?

Number of pages: 55 Posted: 21 Feb 2017 Last Revised: 06 Jun 2017
Yupeng Lin, Xin Liu and Yihui Wang
National University of Singapore, Research School of Finance, Actuarial Studies & Applied Statistics, CBE, Australian National University and Fordham University
Downloads 69 (428,324)

Abstract:

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Securitization, CLOs, Lending Relationship

Does Securitization Impair Bank Lending Relationship?

Number of pages: 55 Posted: 06 Jun 2017
Yupeng Lin, Xin Liu and Yihui Wang
National University of Singapore, Research School of Finance, Actuarial Studies & Applied Statistics, CBE, Australian National University and Fordham University
Downloads 59 (464,666)

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Securitization, CLOs, Lending Relationship

12.

The Unintended Consequences of Adopting Universal Demand Laws on Employee Safety

Number of pages: 51 Posted: 08 Jul 2021 Last Revised: 15 Jul 2021
National University of Singapore, National University of Singapore, National University of Singapore (NUS) - Department of Accounting and City University of Hong Kong (CityU)
Downloads 111 (316,318)

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Universal Demand (UD) Laws; Shareholder Litigation; Employee Safety; Redistribution Effect

13.

Asset Impairment Model, Monitoring, and Investment Decisions: Evidence from Regression Kink Design

Number of pages: 66 Posted: 27 Oct 2021 Last Revised: 09 Nov 2021
Seong Jin Ahn, Yupeng Lin and Hojun Seo
Peking University - Guanghua School of Management, National University of Singapore and Purdue University
Downloads 96 (348,536)

Abstract:

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Asset impairment accounting; Regression kink design, Monitoring; R&D; Investment decisions

14.

Duality of Analyst Coverage: Evidence from Product Recalls

Number of pages: 67 Posted: 28 Apr 2021 Last Revised: 15 Dec 2021
Arizona State University (ASU) - School of Accountancy, National University of Singapore, The Chinese University of Hong Kong, Shenzhen and The Chinese University of Hong Kong, Shenzhen
Downloads 61 (450,392)

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analyst coverage, product quality, product recall, corporate failure

15.

Audit Market Consolidation and Client Innovation

Number of pages: 53 Posted: 10 Jan 2019 Last Revised: 24 May 2021
Zhejiang UniversityZhejiang University, National University of Singapore (NUS), National University of Singapore and Peking University - Guanghua School of Management
Downloads 45 (519,618)

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Audit Market Consolidation; Real Effect; Innovation; Auditor Certification; China

16.

The Implicit Taxes of Disclosure Regulations: Evidence from Expected Credit Loss Model Implementation

Number of pages: 67 Posted: 29 Nov 2021 Last Revised: 08 Dec 2021
Yupeng Lin, Wanrong Xu and Rachel Xi Zhang
National University of Singapore, Business School, National University of Singapore and NUS Business School
Downloads 44 (519,618)

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Regulatory costs; Expected credit losses; Implicit taxes; Loan spread; Securitization

17.

Tax Incidence in Loan Pricing

Kang, Y., Li, O. Z., & Lin, Y. (2021). Tax incidence in loan pricing. Journal of Accounting and Economics, 101418., Journal of Accounting & Economics (JAE), Vol. 72, No. 1, 2021
Number of pages: 61 Posted: 18 Nov 2021
Yupeng Lin, Oliver Zhen Li and Ya Kang
National University of Singapore, National University of Singapore (NUS) and The Chinese University of Hong Kong (CUHK)
Downloads 16 (688,451)

Abstract:

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tax incidence; loan spread; state bank income tax

18.

Securitization and Accounting Quality: Evidence from Collateralized Loan Obligations

Number of pages: 48 Posted: 12 Feb 2020 Last Revised: 02 Nov 2021
Xiaoli Hu, Yupeng Lin and Xin Liu
National University of Singapore, National University of Singapore and Research School of Finance, Actuarial Studies & Applied Statistics, CBE, Australian National University
Downloads 15 (703,783)

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Collateralized Loan Obligation (CLO), Securitization, Accounting Information, Screening, Monitoring

19.

Institutional Ownership, Peer Pressure and Voluntary Disclosures

The Accounting Review 2017
Posted: 26 May 2021
Yupeng Lin, Ying Mao and Zheng Wang
National University of Singapore, Lingnan University and City University of Hong Kong

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Institutional ownership, Peer effect, Voluntary disclosures, Russell index

20.

Operating Under the Radar: Short Selling Pressure and Employee Injuries

Posted: 27 May 2018 Last Revised: 23 Jun 2018
Yupeng Lin, Keyuan Zhang and Rengong Zhang
National University of Singapore, National University of Singapore (NUS) - Department of Accounting and University of Alberta - Department of Accounting, Operations & Information Systems

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Short Sell Pressure, Short-Termism, Employee Injuries, Workplace Safety

21.

On the Benefits of Audit Market Consolidation: Evidence from Merged Audit Firms

Accounting Review, Forthcoming
Posted: 01 Aug 2015 Last Revised: 19 Jan 2019
Wuhan University, National University of Singapore (NUS), National University of Singapore and Peking University - Guanghua School of Management

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audit mergers, efficiency gains, audit fees, audit hours