Yiwei Dou

New York University (NYU) - Department of Accounting

40 West 4th Street

Suite 10-180

New York, NY 10012

United States

SCHOLARLY PAPERS

23

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in Total Papers Downloads

11,141

SSRN CITATIONS
Rank 5,692

SSRN RANKINGS

Top 5,692

in Total Papers Citations

114

CROSSREF CITATIONS

114

Scholarly Papers (23)

1.
Downloads 1,304 ( 17,860)
Citation 30

Employee Ownership and Firm Disclosure

Number of pages: 58 Posted: 04 Oct 2010 Last Revised: 24 Sep 2013
University of Toronto - Rotman School of Management, New York University (NYU) - Department of Accounting and University of Toronto - Rotman School of Management
Downloads 1,028 (25,039)
Citation 11

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Employee Ownership, Employee Bargaining Power, Disclosure, Research Design

Employee Ownership and Firm Disclosure

Contemporary Accounting Research, Forthcoming
Number of pages: 58 Posted: 02 Jan 2014
University of Toronto - Rotman School of Management, New York University (NYU) - Department of Accounting and University of Toronto - Rotman School of Management
Downloads 276 (131,147)
Citation 10

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Employee ownership, employee bargaining power, disclosure, research design

Relationship-Specificity, Contract Enforceability, and Income Smoothing

Number of pages: 52 Posted: 26 Nov 2010 Last Revised: 23 Nov 2012
New York University (NYU) - Department of Accounting, University of Toronto - Rotman School of Management and University of Oklahoma
Downloads 856 (32,572)
Citation 2

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Income Smoothing, Informational Component, Relationship-Specific Investments, Contract Enforceability, Legal Protection, International

Relationship-Specificity, Contract Enforceability, and Income Smoothing

Accounting Review, Forthcoming, Rotman School of Management Working Paper No. 2213827
Number of pages: 52 Posted: 09 Feb 2013
New York University (NYU) - Department of Accounting, University of Toronto - Rotman School of Management and University of Oklahoma
Downloads 420 (82,015)
Citation 15

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Income Smoothing, Informational Component, Relationship-Specific Investments, Contract Enforceability, Legal Protection, International

3.

Blockholder Exit Threats and Financial Reporting Quality

Rotman School of Management Working Paper No. 2374770
Number of pages: 42 Posted: 06 Jan 2014 Last Revised: 13 Jul 2016
New York University (NYU) - Department of Accounting, University of Toronto - Rotman School of Management, University of Oklahoma and University of Connecticut
Downloads 1,069 (24,020)
Citation 7

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Blockholders, exit theory, financial reporting quality, liquidity, wealth-performance sensitivity

4.
Downloads 970 ( 27,652)
Citation 10

Labor Unemployment Insurance and Earnings Management

Number of pages: 48 Posted: 30 Jul 2014 Last Revised: 05 Jun 2015
Yiwei Dou, Mozaffar Khan and Youli Zou
New York University (NYU) - Department of Accounting, Causeway Capital Management, LLC and University of Connecticut
Downloads 594 (53,305)

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Earnings management, labor economics, unemployment risk

Labor Unemployment Insurance and Earnings Management

Harvard Business School Accounting & Management Unit Working Paper No. 15-008
Number of pages: 48 Posted: 13 Aug 2014
Yiwei Dou, Mozaffar Khan and Youli Zou
New York University (NYU) - Department of Accounting, Causeway Capital Management, LLC and University of Connecticut
Downloads 376 (93,295)
Citation 10

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5.

The Effect of Credit Competition on Banks’ Loan Loss Provisions

Journal of Financial and Quantitative Analysis (JFQA), Forthcoming
Number of pages: 52 Posted: 22 Dec 2012 Last Revised: 23 Apr 2017
Yiwei Dou, Stephen G. Ryan and Youli Zou
New York University (NYU) - Department of Accounting, New York University (NYU) - Leonard N. Stern School of Business and University of Connecticut
Downloads 965 (27,898)
Citation 1

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banks, deregulation, interstate branching, credit competition, loan loss provision, loan underwriting quality, natural experiment

Accounting Conservatism and Performance Covenants: A Signaling Approach

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 54 Posted: 29 Aug 2009 Last Revised: 09 Aug 2014
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management, New York University (NYU) - Department of Accounting and University of Toronto - Rotman School of Management
Downloads 912 (29,809)
Citation 7

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Information asymmetry; accounting conservatism; performance covenants; signaling; wealth appropriation

Accounting Conservatism and Performance Covenants: A Signaling Approach

Contemporary Accounting Research (2016) 33 (3): 961-988, Rotman School of Management Working Paper No. 1538660
Number of pages: 49 Posted: 08 Jul 2015 Last Revised: 06 Feb 2018
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management, New York University (NYU) - Department of Accounting and University of Toronto - Rotman School of Management
Downloads 36 (527,420)
Citation 1

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Accounting Conservatism, Performance Covenants, Signaling, Wealth Appropriation

Individual Large Shareholders, Earnings Management, and Capital Market Consequences

Journal of Business Finance & Accounting, Forthcoming, Rotman School of Management Working Paper No. 2283839
Number of pages: 46 Posted: 24 Jun 2013 Last Revised: 31 Jul 2016
New York University (NYU) - Department of Accounting, University of Toronto - Rotman School of Management, University of Oklahoma and University of Connecticut
Downloads 900 (30,404)
Citation 3

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Large shareholders, blockholders, earnings management, fixed effects, market reaction

Individual Large Shareholders, Earnings Management, and Capital‐Market Consequences

Journal of Business Finance & Accounting, Vol. 43, Issue 7-8, pp. 872-902, 2016
Number of pages: 31 Posted: 30 Sep 2016
New York University (NYU) - Department of Accounting, University of Toronto - Rotman School of Management, University of Oklahoma and University of Connecticut
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Citation 1
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blockholders, large shareholders, earnings management, fixed effects, market reactions

8.

The Debt-Contracting Value of Accounting Numbers and Financial Covenant Renegotiation

Forthcoming in Management Science
Number of pages: 48 Posted: 30 Sep 2012 Last Revised: 12 Dec 2018
Yiwei Dou
New York University (NYU) - Department of Accounting
Downloads 662 (46,897)
Citation 4

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debt-contracting value of accounting numbers; renegotiation; financial covenants; incomplete contract theory

9.

Information Externalities of SFAS 161: Evidence from Supply Chains

The Accounting Review, Forthcoming
Number of pages: 62 Posted: 20 Apr 2017 Last Revised: 17 Jul 2020
Jing Chen, Yiwei Dou and Youli Zou
Stevens Institute of Technology - School of Business, New York University (NYU) - Department of Accounting and University of Connecticut
Downloads 434 (80,013)
Citation 7

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Information externalities; disclosure regulation; market liquidity; hedge accounting; SFAS 161; supply chains

10.

Health-Insurer Bargaining Power and Firms' Incentives to Manage Earnings: Evidence from an Economic Shock

2015 Canadian Academic Accounting Association (CAAA) Annual Conference, Rotman School of Management Working Paper No. 2438716, Forthcoming, Journal of Accounting, Auditing, and Finance
Number of pages: 43 Posted: 21 May 2014 Last Revised: 14 Jul 2017
University of Toronto - Rotman School of Management, New York University (NYU) - Department of Accounting and University of Toronto - Rotman School of Management
Downloads 424 (81,786)
Citation 1

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Health-insurance premiums, bargaining power, downward earnings management, non-investor stakeholders

11.

Corruption in Bank Lending: The Role of Timely Loan Loss Recognition

Journal of Accounting and Economics, 63 (2–3), (2017), 454-478.
Number of pages: 61 Posted: 13 Feb 2015 Last Revised: 12 May 2019
Brian Akins, Yiwei Dou and Jeffrey Ng
Rice University - Jesse H. Jones Graduate School of Business, New York University (NYU) - Department of Accounting and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 407 (85,818)
Citation 9

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Timeliness, Loan Loss Recognition, Corruption, Banks

12.

The Spillover Effect of Consolidating Securitization Entities on Small Business Lending

The Accounting Review, Forthcoming
Number of pages: 52 Posted: 06 Feb 2016 Last Revised: 26 Jan 2021
Yiwei Dou
New York University (NYU) - Department of Accounting
Downloads 371 (95,500)
Citation 10

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SFAS 166 and 167; off‒balance sheet; spillovers; leverage; risk management; performance covariance; small business lending

13.

Fundamental Analysis of Detailed Financial Data: A Machine Learning Approach

Number of pages: 77 Posted: 03 Feb 2021 Last Revised: 02 Apr 2021
Xi Chen, Yang Ha Cho, Yiwei Dou and Baruch Lev
New York University (NYU) - Leonard N. Stern School of Business, New York University (NYU) - Department of Accounting, New York University (NYU) - Department of Accounting and New York University - Stern School of Business
Downloads 323 (118,236)
Citation 1

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Fundamental Analysis, Detailed Financial Data, XBRL, Machine Learning

The Real Effects of FAS 166/167 on Banks’ Mortgage Approval and Sale Decisions

Journal of Accounting Research, Forthcoming
Number of pages: 53 Posted: 05 Jul 2016 Last Revised: 20 Jan 2018
Yiwei Dou, Stephen G. Ryan and Biqin Xie
New York University (NYU) - Department of Accounting, New York University (NYU) - Leonard N. Stern School of Business and Pennsylvania State University
Downloads 306 (117,535)
Citation 13

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variable interest entities; consolidation; banks; mortgage approval; mortgage sale

The Real Effects of Fas 166/167 on Banks’ Mortgage Approval and Sale Decisions

Journal of Accounting Research, Vol. 56, No. 3, 2018
Posted: 15 Aug 2018
Yiwei Dou, Stephen G. Ryan and Biqin Xie
New York University (NYU) - Department of Accounting, New York University (NYU) - Leonard N. Stern School of Business and Pennsylvania State University

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Variable Interest Entities; Consolidation; Banks; Mortgage Approval; Mortgage Sale

15.

The Effect of Financial Reporting Quality on Corporate Investment Efficiency: Evidence from the Adoption of SFAS No. 123R

Forthcoming in Management Science
Number of pages: 47 Posted: 04 Jan 2011 Last Revised: 02 Feb 2018
Yiwei Dou, M.H. Franco Wong and Baohua Xin
New York University (NYU) - Department of Accounting, University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 238 (152,873)
Citation 3

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Recognition; Disclosure; Reliability; Financial reporting quality; Corporate investment; Accounting regulation; Employee stock options

16.

Public Disclosure and Consumer Financial Protection

NYU Stern School of Business
Number of pages: 64 Posted: 06 Aug 2020
Yiwei Dou and Yongoh Roh
New York University (NYU) - Department of Accounting and New York University (NYU), Leonard N. Stern School of Business
Downloads 157 (223,878)

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Public Disclosure, Mortgages, Complaints, Applications

17.

The Real Effects of Geographic Lending Disclosure on Banks

NYU Stern School of Business
Number of pages: 53 Posted: 13 Aug 2019
Yiwei Dou and Youli Zou
New York University (NYU) - Department of Accounting and University of Connecticut
Downloads 151 (229,952)
Citation 2

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Real Effects of Disclosure; Public Pressure; Small Business Lending; Geographic Distribution; Community Reinvestment Act

18.

Securitization, Recourse Uncertainty, and Crash Risk

NYU Stern School of Business
Number of pages: 50 Posted: 06 Aug 2020 Last Revised: 28 Dec 2020
Yiwei Dou, Joshua Ronen and Tuba Toksoz
New York University (NYU) - Department of Accounting, New York University (NYU) - Department of Accounting and Koc University - College of Administrative Sciences and Economics
Downloads 99 (316,110)

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Securitization, recourse uncertainty, crash risk, financial institutions

19.

Does Price Regulation Affect Competition? Evidence from Credit Card Solicitations

FEDS Working Paper No. 2019-018, NYU Stern School of Business
Number of pages: 46 Posted: 28 Mar 2019
Yiwei Dou, Geng Li and Joshua Ronen
New York University (NYU) - Department of Accounting, Board of Governors of the Federal Reserve System and New York University (NYU) - Department of Accounting
Downloads 67 (395,534)

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CARD Act, Competitive responsiveness, Credit card market, Regulations

20.

Bank Lending and Corporate Innovation: Evidence from SFAS 166/167

Number of pages: 65 Posted: 17 Mar 2021 Last Revised: 25 Mar 2021
Yiwei Dou and Zhaoxia Xu
New York University (NYU) - Department of Accounting and UNSW Australia Business School, School of Banking and Finance
Downloads 45 (475,020)

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Bank Lending, Innovation, R&D, Patents, SFAS 166/167, Securitization

21.

The Credit Card Act and Consumer Debt Structure

FRB of Philadelphia Working Paper No. 20-32
Number of pages: 32 Posted: 12 Aug 2020
New York University (NYU) - Department of Accounting, Federal Reserve Banks - Federal Reserve Bank of Philadelphia, Federal Reserve Banks - Federal Reserve Bank of Philadelphia and New York University (NYU) - Department of Accounting
Downloads 25 (576,381)

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CARD Act, credit cards, credit limits, consumer debt

22.

Have SFAS 166 and SFAS 167 Improved the Financial Reporting for Securitizations?

Journal of Business Finance & Accounting, Vol. 47, Issue 7-8, pp. 821-857, 2020
Number of pages: 37 Posted: 30 Sep 2020
Sungkyunkwan University, affiliation not provided to SSRN, Florida State University, New York University (NYU) - Department of Accounting, University of Toronto and University of Toronto - Rotman School of Management
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FASB, financial reporting, off‐balance sheet, real effects, risk relevance, securitization, securitization accounting, SFAS 166 and 167

23.

Have SFAS 166 and SFAS 167 Improved the Financial Reporting for Securitizations?

Journal of Business Finance & Accounting, Forthcoming
Posted: 24 Mar 2020
University of Hong Kong, Pennsylvania State University - Department of Accounting, Florida State University, New York University (NYU) - Department of Accounting, University of Toronto and University of Toronto - Rotman School of Management

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securitization, securitization accounting, FASB, SFAS 166 and 167, financial reporting, off-balance sheet, risk relevance, real effects