HighlightsRenowned for bridging rigorous empirical research with practical relevance in corporate governance and financial reporting; influential in shaping policy and practice in emerging markets; combines methodological depth with cross-disciplinary insights; active in editorial and professional service roles, enhancing the field's global impact.
Focused research areas include Examines the interplay between corporate governance mechanisms, disclosure practices, and earnings management in both developed and emerging markets, with a particular focus on China; investigates the roles of independent directors, audit quality, insider trading, and political influences on financial reporting.
- Regulator Onsite Inspection and Related Party Transactions, SMU Internal Grant, Ministry of Education (MOE) Tier 1, PI (Project Level): YUE Heng, 2021, S$10,000
Showing up to 6 latest publications from the past 5 years.
- T Luo, H YueResearch handbook on corporate governance in China, 174-189, 2025
- F Fu, P Rao, C Wu, H YueAvailable at SSRN 5062433, 2024
- X Li, P Rao, YG Yang, H YueContemporary Accounting Research 41 (4), 2514-2545, 2024
- OK Hope, H Yue, Q Zhong
- OK Hope, H Yue, Q ZhongSSRN, 2024
- OK Hope, H Yue, Q Zhong
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
SUN Zhi, SMU-ZJU DBA(A&F) (zhisun.2020@dba.smu.edu.sg)
CHEN Mai, SMU-ZJU DBA(A&F) (mai.chen.2022@dba.smu.edu.sg)
HU Xuejun, SMU-ZJU DBA(A&F) (xuejun.hu.2022@dba.smu.edu.sg)
LUO Tingting, SMU-ZJU DBA(A&F) (ttluo.2022@dba.smu.edu.sg)
TIAN Zichen, PhD in Accounting (zichen.tian.2021@phdacc.smu.edu.sg)
CHEN Yanduo, PhD in Accounting (yanduo.chen.2022@phdacc.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.