UMass Boston

Financial Accounting, Managerial Accounting

DBA, Boston University
MS, Fudan University
BA, Wuhan University

• Du, Shuili, and Kun Yu (2020), "Do Corporate Social Responsibility Reports Convey Value Relevant Information? Evidence from Report Readability and Tone," Journal of Business Ethics.
• Yu, Kun, Moshe Hagigi, and Scott Stewart (2018), “Income Smoothing May Result in Increased Perceived Riskiness: Evidence from Bid-ask Spreads around Loss Announcements,” Journal of Corporate Finance 48: 442-459.
• Du, Shuili, Kun Yu, C.B. Bhattacharya, and Sankar Sen (2017), “The Business Case for Sustainability Reporting: Evidence from Stock Market Reactions,” Journal of Public Policy and Marketing 36: 313-330.
• Yu, Kun (2016), “Excess of the PBO over the ABO and Hard Pension Freezes,” Review of Quantitative Finance and Accounting 46: 819-846.
• Shin, Yong-Chul and Kun Yu (2016), “Do Investors Misprice Components of Net Periodic Pension Cost?” Accounting and Finance 56: 845-878.
• Yu, Kun (2014), “Market Reaction to the Changes in Pension Accounting Introduced by SFAS No. 158,” Advances In Quantitative Analysis Of Finance And Accounting 12, 117-152.
• Yu, Kun (2013), “Does Recognition versus Disclosure Affect Value Relevance? Evidence from Pension Accounting,” The Accounting Review 88: 1095-1127.

Courses Taught

Introductory Financial Accounting, Intermediate Accounting (undergraduate and graduate levels), Financial Accounting Theory and Analysis

Research Interests

Accounting Standards and Financial Reporting, Accounting Conservatism and Corporate Governance

Honors and Awards

AAA/Deloitte/J. Michael Cook Doctoral Consortium, 2007
Boston University School of Management Doctoral Fellowship, 2004-2008