Yinan Yang

ORCID: 0000-0002-4138-8203
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About
Contact & Profiles
Research Areas
  • Auditing, Earnings Management, Governance
  • Financial Markets and Investment Strategies
  • Corporate Finance and Governance
  • Financial Reporting and Valuation Research
  • Corporate Governance and Financial Management
  • Corruption and Economic Development
  • Silicon Carbide Semiconductor Technologies
  • Ethics in Business and Education
  • Transport and Economic Policies
  • Advancements in Semiconductor Devices and Circuit Design
  • Risk Management in Financial Firms
  • Aviation Industry Analysis and Trends
  • Graphene research and applications

Vanderbilt University
2025

Southwestern University of Finance and Economics
2020-2024

There is controversy surrounding the moniker “high-entropy” materials due to unclear effect of entropy and enthalpy. The unique nanolayered structure MAX phases, with its structural covalent-metallic-covalent carbide interfaces, allowed us address this systematically. Here, we synthesized nearly 40 known novel phases containing 2 9 metals found that their enthalpic preference for short-range order remains until increases enough achieve all configurations transition in atomic planes. In...

10.26434/chemrxiv-2025-7f2c4 preprint EN cc-by-nc-nd 2025-01-07

Abstract This study shows that shareholders demand a higher level of conservatism when the firm commits non‐financial misconduct. positive relationship between corporate misconduct and accounting is more pronounced for firms with information asymmetry, worse financial conditions greater monitoring by shareholders. Further analyses reveal associated less efficient managerial control over operations, lower employee satisfaction, performance uncertainties in future. These results are robust to...

10.1111/acfi.13229 article EN Accounting and Finance 2024-01-22

This paper examines how rank-order tournament incentives in the top management team (TMT) influence quality of earnings forecasts (MEFs). Instead breeding feelings inequality and fostering peer sabotage, large pay gap between CEO subordinates may motivate executives to issue more accurate precise win prize promotion. The positive effect on MEFs is weakened (strengthened) when perceived probability promotion for candidates low (high). We find that firms with higher are likely supplementary...

10.1177/0148558x211055883 article EN Journal of Accounting Auditing & Finance 2021-11-10

Prior studies find an insignificantly association between differences of opinion (DO) before earnings announcements (EAs) and the returns around EAs thereby reject resale option theory that DO drives overpricing. We posit two issues may lead to their conclusion be one-sided. First, these used noisy proxies are confounded by adverse selection. Second, resulting overpricing not largely reduced immediate because investors’ underreaction EA news. With a less measure (DIFOPN), we verify...

10.2139/ssrn.4341969 article EN 2023-01-01
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