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Fundamentals or managerial discretion? : the relationship between accrual variability and future stock return volatility

Shan, Yaowen; Taylor, Stephen L.; Walter, Terry S. - In: Abacus : a journal of accounting, finance and business … 49 (2013) 4, pp. 441-475

Persistent link: https://www.econbiz.de/10010236028

The role of "other information" in analysts' forecasts in understanding stock return volatility

Shan, Yaowen; Taylor, Stephen L.; Walter, Terry S. - In: Review of accounting studies 19 (2014) 4, pp. 1346-1392

Persistent link: https://www.econbiz.de/10010459687

David, Yermack, Comments on Shan and Walter : "Towards a set of design principles for executive compensation contracts

Beaumont, Stacey; Ratiu, Raluca; Reeb, David M.; Boyle, … - In: Abacus : a journal of accounting, finance and business … 52 (2016) 4, pp. 685-771

Persistent link: https://www.econbiz.de/10011660904

Towards a set of design principles for executive compensation contracts

Shan, Yaowen; Walter, Terry S. - In: Abacus : a journal of accounting, finance and business … 52 (2016) 4, pp. 619-684

Persistent link: https://www.econbiz.de/10011660903

Green taxes : productivity effects of tax-based environmental regulations on heavily polluting firms

Cao, Yuqiang; Lin, Shaoyan; Li, Mangmang; Shan, Yaowen; … - In: Economic modelling 140 (2024), pp. 1-14

Environmental regulations, particularly tax-based measures, significantly impact firm productivity and corporate behavior. This study uses China's Environmental Protection Tax (EPT) law as a quasi-natural experiment to explore whether and how such tax-based environmental regulations influence...

Persistent link: https://www.econbiz.de/10015190356

Improving the interpretation of complex audit evidence : the beneficial role of order effects

Shan, Yaowen; Harding, Noel - In: Abacus : a journal of accounting, finance and business … 49 (2013) 4, pp. 476-505

Persistent link: https://www.econbiz.de/10010236021

Values in accounting

Shan, Yaowen; Wright, Sue - In: Australian accounting review : AAR 35 (2025) 1, pp. 3-4

Persistent link: https://www.econbiz.de/10015358749

Economic policy uncertainty and debt allocation within business groups

Cao, Yuqiang; Li, Chenglin; Liu, Xinghe; Lu, Meiting; … - In: Economic modelling 116 (2022), pp. 1-9

Persistent link: https://www.econbiz.de/10014512319

Peer effects on corporate environmental protection : competition, information cascades or career concerns?

Liang, Quanxi; Li, Qiumei; Lu, Meiting; Shan, Yaowen; … - In: Pacific-Basin finance journal 84 (2024), pp. 1-26

Persistent link: https://www.econbiz.de/10014534562

Peer Effects on Corporate Environmental Protection : Competition, Information Cascades or Career Concerns?

Liang, Quanxi; Li, Qiumei; Lu, Meiting; Shan, Yaowen; … - 2023

This study examines peer influence, and its underlying motives, on environmental protection performance. We find consistent evidence of peer effects on environmental protection performance among Chinese firms. When the average environmental protection score of industry peers increases by one...

Persistent link: https://www.econbiz.de/10014258028