Yanling Guan
Assistant Professor
Economics
Hong Kong Baptist University
China
Biography
Yanling Guan is working as Assistant Professor in Department of Accountancy and Law from Hong Kong Baptist University.
Research Interest
Financial Reporting, Pension Reporting, Executive Compensation
Publications
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Amir E, Guan Y, Livne G (2007) The relative association of R&D and capital expenditures with subsequent earnings variability. Journal of Business Finance and Accounting (Accounting Discipline) 34: 222-246.
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Amir E, Guan Y, Livne G (2009) Auditor independence and the cost of capital before and after Sarbanes-Oxley: the case of newly issued public debt. European Accounting Review 19: 633 - 664.
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Amir E, Guan Y, Oswald D (2010) The effect of pension accounting on corporate pension asset allocation. Review of Accounting Studies 15: 345-366.
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Guan Y, Lui D (2016) The effect of regulations on pension risk shifting: evidence from the US and Europe. Journal of Business Finance and Accounting (Accounting Discipline) 43:765-799.