Faculty Profile

YUE Heng's photo

YUE Heng

Full-time Faculty
Professor of Accounting; Programme Director, SMU Tsinghua Joint Master of Science in CFO; Leadership (MCFO) Program; Lee Kong Chian Fellow
School of Accountancy SOA

Dr Yue Heng joined SMU in 2015. He obtained his PhD from Tulane University and BS from Peking University. Before joining SMU, he has taught at Peking University. His research interests include corporate governance, earnings management, voluntary disclosure, and the use of accounting information in emerging markets. His research papers have been published in Journal of Financial Economics, The Accounting Review, Review of Accounting Studies, Journal of International Business Studies, Journal of Corporate Finance, Journal of Banking and Finance, Journal of Comparative Economics, and other journals. 

Education

PhD in Accounting, A.B. Freeman School of Business, Tulane University
Bachelor in Management, Guanghua School of Management, Peking University

Research Interests

Corporate Governance
Voluntary Disclosure
Earnings Management
Emerging Capital Market

Teaching Interests

Financial accounting
Advanced Accounting
Financial Statements Analysis

Selected Recognition and Awards

Liyining Research Award 2013
ICBC Economic Scholar Award, Peking University 2011
American Accounting Association Doctoral Consortium, 2003

Research/Co-Research Advisor to

WU Jianming, SMU-ZJU DBA(A&F) (jianming.wu.2019@dba.smu.edu.sg)
GUAN Jianlin, SMU-ZJU DBA(A&F) (jlguan.2019@dba.smu.edu.sg)
TIAN Jing, SMU-ZJU DBA(A&F) (jtian.2020@dba.smu.edu.sg)
SUN Zhi, SMU-ZJU DBA(A&F) (zhisun.2020@dba.smu.edu.sg)
WANG Gongwei, SMU-ZJU DBA(A&F) (gwwang.2021@dba.smu.edu.sg)
WANG Huaping, SMU-ZJU DBA(A&F) (hpwang.2021@dba.smu.edu.sg)
SUN Shaojie, SMU-ZJU DBA(A&F) (shaojie.sun.2021@dba.smu.edu.sg)

Selected Publications

"Managerial Incentives and Management Forecast Precision," The Accounting Review 2013 (sep), with Qiang Cheng, Ting Luo.

"National culture and capital structure decisions: Evidence from foreign joint ventures in China", Journal of International Business Studies 2011(42), 477-503,with Li, K., Griffin, D. and L. Zhao 

"Tunneling through Inter-corporate Loans: The China Experience," Journal of Financial Economics 2010(98), 1-20, with Guohua Jiang, Charles M.C. Lee.

"Information Risk and Underwriter Switching in SEOs: Evidence from China," Journal of Business Finance & Accounting 2010 (37), 905-928, With Wei Luo and Pinggui Rao.

"Performance, Growth and Earnings Management," Review of Accounting Studies, Volume 11, Issue 2/3, June/September 2006, pp305-334. With Jevons Lee and Yue Li. 

SSRN

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