Yibin Liu
Assistant Professor of Accounting
National University of Singapore Business School
Research Interests
Generative Artificial Intelligence (information processing, misinformation, and disclosure)
Theory and empirics (banking, disclosure processing costs)
Contact: yliu@nus.edu.sg
Publications
Disclosure and Investor Rational Inattention: Theory and Evidence with Jeremy Bertomeu (WUSTL) and Keri Hu (HKU)
The Accounting Review, 2023, 98 (6): 1-36. https://doi.org/10.2308/TAR-2022-0122
The Impact of Generative AI on Information Processing: Evidence from the Ban of ChatGPT in Italy with Jeremy Bertomeu (WUSTL), Yupeng Lin (NUS), and Zhenghui Ni (Renmin U)
Journal of Accounting and Economics, forthcoming
Working Papers
3. What Are the Costs of Delayed Technology Adoption? Evidence from Italy’s Ban of ChatGPT with Jeremy Bertomeu (WUSTL), Yupeng Lin (NUS), and Zhenghui Ni (Renmin U)
4. Voluntary Disclosure, Misinformation, and AI Information Processing: Theory and Evidence with Jeremy Bertomeu (WUSTL), Yupeng Lin (NUS), and Zhenghui Ni (Renmin U)
5. Information Processing Costs and Retail Deposit Flows: Evidence from the Release of Integrated Bank Social Performance Data with Chunbing Cai (NUS Ph.D.), Mingyi Hung (HKUST), and Yupeng Lin (NUS)
6. Bank Social Media Disclosure During a Banking Crisis with Shushu Jiang (NUS), Rachel Xi Zhang (NUS), and Luo Zuo (NUS)
7. Broker-Dealers and Executive Private Benefits: Evidence from Tax-Saving Stock Gifts with Ben Charoenwong (INSEAD) and Hansol Jang (NUS)
8. How do Banks Retain Depositors? The Roles of Deposit Rates and Loan Performance Reporting with Yikang Jiang (NUS Ph.D.), Yupeng Lin (NUS), and Gaoqing Zhang (Minnesota)
9. Compliance-Induced Investments in Emerging Technologies: Evidence from ASC 606 with Yinghua Li (Arizona State), Ying Liang (Georgia State), Yifei Liao (UC Irvine), and Wenqiang Pan (Fudan)
10. Going Digital: The Causal Effect of Information Technology on Financial Reporting
Teaching
Accounting Data Analytics I & II, 2021 - 2025, NUS Business School
Master of Science in Accounting program core courses that I develop and teach
Using Python to analyze large accounting datasets with machine learning, textual analysis, and generative AI API
Accounting Data Analytics, 2020 Spring, Rady School of Management (University of California San Diego)
Master of Professional Accountancy course