My research primarily focuses on voluntary disclosure, examining the factors that determine it and the subsequent capital market consequences. More recently, I have expanded my work to include projects on climate reporting, exploring the evolving landscape of environmental disclosures and their impact on stakeholders.
PUBLICATIONS
Institutional Cross-Ownership of Peer Firms and Relevatory Price Efficiency
Young Jun Cho, Holly Yang, and Yue Zhao
Journal of Financial and Quantitative Analysis, Forthcoming
*Featured in Asian Scientist and Business Times
How do Analysts affect Corporate Innovation? Evidence from Site Visits
Qiang Cheng, Yutao Wang, Holly Yang, and Zheyuan Zhang
Contemporary Accounting Research, Forthcoming
XBRL-Formatted Financial Reporting and the Feedback Effect of Price
Young Jun Cho, Ying-Chi Huang, and Holly Yang
European Accounting Review, Forthcoming
The Role of Convex Equity Incentives in Managers' Forecasting Decisions
Young Jun Cho, David Tsui, and Holly Yang
Journal of Financial Reporting (2021), Vol. 6, pp. 19-44
Unemployment Insurance Benefits and Income Smoothing
Jeffrey Ng, Tharindra Ranasinghe, Guifeng Shi, and Holly Yang
Journal of Accounting and Public Policy (2019), Vol. 38, pp.15-30
Financial Reporting Changes and the Internal Information Environment: Evidence from SFAS 142
Qiang Cheng, Young Jun Cho, and Holly Yang
Review of Accounting Studies (2018), Vol. 23, pp. 347-383
Mandatory Financial Reporting and Voluntary Disclosure: The Effect of Mandatory IFRS Adoption on Management Forecasts
[Internet Appendix]
Xi Li and Holly Yang
The Accounting Review (2016), Vol. 91, pp. 933-953
*Featured in Harvard Law School Forum on Corporate Governance and Financial Regulation
CEO Overconfidence and Management Forecasting
Paul Hribar and Holly Yang
Contemporary Accounting Research (2016), Vol. 33, pp. 204-227
*Cited in the PCAOB's Auditing Accounting Estimates, Including Fair Value Measurements Standard and featured in Knowledge@Wharton and ChiefExecutive.net
Capital Market Consequences of Managers' Voluntary Disclosure Styles
[Sole-authored Job Market Paper]
Journal of Accounting and Economics (2012), Vol. 53, pp. 167-184
*Cited in the SEC’s Rules to Enhance and Standardize Climate-Related Disclosures for Investors and featured in Harvard Law School Forum on Corporate Governance and Financial Regulation
The Party's Over: The Role of Earnings Guidance in Resolving Sentiment-Driven Overvaluation
Nicholas Seybert and Holly Yang
Management Science: Special Issue on Behavioral Economics and Finance (2012), Vol. 58, pp. 308-319
*Featured in Harvard Law School Forum on Corporate Governance and Financial Regulation
WORKING PAPERS
Monitoring Externalities of Climate-Related Disclosures: Evidence from Facility Emissions (R&R)
*Featured in the 2022 World Cities Summit Exhibition
Young Jun Cho, Jungbae Kim, and Holly Yang
Corporate Disclosures for Green Supply Chains: Evidence from Scope 3 Emissions Disclosure (R&R)
*Winner of the 2024 UTS Accounting Conference Best Paper Award
Young Jun Cho, Jungbae Kim, Mengjie Yang, and Holly Yang
Conference Calls and Information Spillover: The Role of Analyst Participation (R&R)
Amanda Awyong, Young Jun Cho, and Holly Yang