Dr Yiru Yang

Title

Dr

Position

Accounting Lecturer (Sydney Campus)

Qualification abbreviations

MPA; PhD

Profile

Yiru is an accounting lecturer at Holmes Institute. Yiru had completed her Doctor of Philosophy from University of Wollongong. Her thesis lies in studying the underlying earnings reporting quality, equity overvaluation, and intellectual capital reporting of Australian Securities Exchange listed firms. Prior to joining Holmes, Yiru had built her experience in teaching various accounting subjects at both undergraduate and postgraduate levels at University of Wollongong and Central Queensland University. She believes her teaching strength comes from understanding students’ unique requirements and assisting them to achieve as much as they can.

Teaching areas

• Financial Accounting
• Managerial Accounting  
• Statistics
• Finance

Research areas

• Financial Reporting Quality
• Intellectual Capital  
• Equity Overvaluation
• Earnings Management

Memberships

• European Institute for Advanced Studies in Management (EIASM)
• American Accounting Association (AAA)

Publications and Presentations

Journals
Yang, Y. (2018).  Do aggressive pro forma earnings-reporting firms have difficulty disclosing intellectual capital. Journal of Intellectual Capital, 19(4) (forthcoming).

Yang, Y. and Abeysekera, I. (2018). The effect of the non-IFRS earnings reporting guidelines on non-IFRS earnings reporting quality. The case of Australian listed firms. Journal of International Financial Management and Accounting (forthcoming).

Liu, H. and Yang, Y.  (2015). Modeling and Simulation of earnings management of listing Corporations based on Chinese data. Journal of Simulation, 3(5): 38-40.

Books
Li, R., Yang, Y., and Zhang, X. (2017) Corporate Finance: principles and practice. Beijing Yanshang, Beijing, China. ISBN: 9787540246303.

Conference Papers
Yang, Y. and Abeysekera, I. (2016). Equity overvaluation and managers’ choices of using alternative earnings management mechanisms: Australian evidence, Accounting and Finance Association of Australia and New Zealand (AFAANZ), Gold Coast, Australia, July 3–5.

Yang, Y. and Abeysekera, I. (2016). Intellectual capital reporting and opportunistic underlying earnings disclosure of Australian listed firms, Manufacturing Accounting Research Conference (MAR), Lisbon, Portugal, June 15–17.

Yang, Y. and Abeysekera, I. (2016). Equity overvaluation and managers’ choices of using alternative earnings management mechanisms: Australian evidence, The 3rd International Conference on Finance and Economics (ICFE), Ho Chi Minh City, Vietnam, July 3–5.

Yang, Y. and Abeysekera, I. (2014). Financial reporting quality of underlying profit: evidence from Australian listed firms, Higher Degree Research Student Conference, Wollongong, Australia, August 7–9.

Yang, Y. and Abeysekera, I. (2014). Underlying profit and financial reporting quality of Australian listed firms, Accounting and Finance Association of Australia and New Zealand (AFAANZ), Auckland, New Zealand, July 6–8.

Award

International Postgraduate Tuition Award (IPTA) at University of Wollongong.