Ming Yi HUNG
洪明儀
PhD in Accounting
Massachusetts Institute of Technology, 1998

Head and Chair Professor
Department of Accounting

Fung Term Professor of Accounting



(852) 2358 7577
acmy@ust.hk
Room LSK6023
Personal Web

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Google Scholar
XGVmVCkAAAAJ

ORCID
0000-0002-5775-7835

Scopus ID
7202454362




Research Interest Publications Projects Teaching Assignment RPG Supervision Space used




Research Interest

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Corporate governance
Corporate social responsibility (CSR)
Financial reporting
Global investment
International accounting



Publications

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All Years 26 2022 0 2021 0 2020 1 2019 2 2018 2 2017 1 2016 20

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Expand All Collapse All


2020 1

The effect of fair value accounting on the performance evaluation role of earnings
Journal of Accounting & Economics, v. 70, (2-3), Nov-Dec 2020, article number 101341
Defond, Mark; Hu, Jinshuai; Hung, Ming Yi; Li, Siqi Article

2019 2

Market Power and Credit Rating Standards: Global Evidence
The 2019 MIT Asia Conference in Accounting, Hong Kong, 15-16 July 2019
Wang, Shiheng; Hung, Ming Yi; Kraft, Pepa; Gwen, Yu Conference paper
The effect of fair value accounting on the performance evaluation role of earnings
2019 Journal of Accounting and Economics (JAE) Conference, Massachusetts Institute of Technology, Cambridge, 8-9 November 2019
DeFond, Mark; Hu, Jinshuai; Hung, Ming Yi; Li, Siqi Conference paper

2018 2

Political Connections and Voluntary Disclosure: Evidence From Around the World
Journal of International Business Studies, v. 49, (3), April 2018, p. 272-302
Hung, Ming Yi; Kim, Yongtae; Li, Siqi Article
The Effect of Mandatory CSR Disclosure on Firm Profitability and Social Externalities: Evidence from China
Journal of Accounting and Economics, v. 65, (1), February 2018, p. 169-190
Chen, Yi-chun; Hung, Ming Yi; Wang, Yongxiang Article

2017 1

Board Reforms and Firm Value: Worldwide Evidence
Journal of Financial Economics, v. 125, (1), July 2017, p. 120-142
Fauver, Larry; Hung, Ming Yi; Li, Xi; Taboada, Alvaro G. Article

2016 1

The Use of Debt Covenants Worldwide: Institutional Determinants and Implications on Financial Reporting
Contemporary Accounting Research, v. 33, (2), June 2016, p. 644-681
Hong, Hyun A.; Hung, Ming Yi; Zhang, Jieying Article

2015 3

Does Mandatory IFRS Adoption Affect Crash Risk?
Accounting Review, v. 90, (1), January 2015, p. 265-299
Defond, Mark L.; Hung, Ming Yi; Li, Siqi; Li, Yinghua Article
Post-earnings-announcement drift in global markets: Evidence from an information shock
Review of Financial Studies, v. 28, (4), April 2015, p. 1242-1283
Hung, Ming Yi; Li, Xi; Wang, Shiheng Article
The Value of Political Ties Versus Market Credibility: Evidence from Corporate Scandals in China
Contemporary Accounting Research, v. 32, (4), December 2015, p. 1641-1675
Hung, Ming Yi; Wong, T.J.; Zhang, Fang Article

2014 1

The Impact of Mandatory IFRS Adoption on IPOs in Global Capital Markets
Accounting Review, v. 89, (4), July 2014, p. 1365-1397
Hong, Hyun; Hung, Mingyi; Lobo, Gerald Article

2013 1

The Effect of Mandatory CSR Disclosure on Information Asymmetry: Evidence from a Quasi-natural Experiment in China
Asian Finance Association (AsianFA) 2013 Conference, Nanchang, China, 15-17 July 2013
Hung, Ming Yi; Shi, Jing; Wang, Yongxiang Conference paper

2012 3

Corporate governance in the recent financial crisis: Evidence from financial institutions worldwide
Journal of Corporate Finance, v. 18, (2), April 2012, p. 389-411
Erkens, David H.; Hung, Ming Yi; Matos, Pedro Article
Political considerations in the decision of Chinese SOEs to list in Hong Kong
Journal of Accounting and Economics, v. 53, (1-2), February-April 2012, p. 435-449
Hung, Ming Yi; Wong, T.J.; Zhang, Tianyu Article
The value of relationship-based and market-based contracting: Evidence from corporate scandals in China
Inaugural Conference on China Institutions, Governance and Accounting, The Chinese University of Hong Kong, Hong Kong, 13-14 July 2012
Hung, Ming Yi; Wong, T.J.; Zhang, Fang Conference paper

2011 3

Has the widespread adoption of IFRS reduced US firms' attractiveness to foreign investors?
Journal of International Accounting Research, v. 11, (2), May 2011, p. 27-55
Defond, Mark; Hu, Xuesong; Hung, Ming Yi; Li, Siqi Article
The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability
Journal of Accounting and Economics, v. 51, (3), April 2011, p. 240-258
Defond, Mark; Hu, Xuesong; Hung, Ming Yi; Li, Siqi Article
Was the Sarbanes-Oxley Act Good News for Corporate Bond Holders?
Accounting Horizons, v. 25, (3), September 2011, p. 465-485
Defond, Mark L.; Hung, Ming Yi; Carr, Emre; Zhang, Jieying Article

2007 3

Financial statement effects of adopting international accounting standards: The case of Germany
Review of Accounting Studies, v. 12, (4), December 2007, p. 623-657
Hung, Ming Yi; Subramanyam, K.R. Article
Home Bias, Foreign Mutual Fund Holdings, and the Voluntary Adoption of International Accounting Standards
Journal of Accounting Research, v. 45, (1), March 2007, p. 41-70
Covrig, Vicentiu M.; Defond, Mark L.; Hung, Ming Yi Article
Investor protection and the information content of annual earnings announcements: International evidence
Journal of Accounting & Economics, v. 43, (1), March 2007, p. 37-67
Defond, Mark; Hung, Ming Yi; Trezevant, Robert Article

2006 1

Investor protection and analysts' cash flow forecasts around the world
Review of Accounting Studies, v. 12, (2-3), September 2007, p. 377-419
Defond, Mark L.; Hung, Ming Yi Conference paper

2004 1

Investor protection and corporate governance: Evidence from worldwide CEO turnover
Journal of Accounting Research, v. 42, (2), May 2004, p. 269-312
Defond, Mark L.; Hung, Ming Yi Article

2003 1

An empirical analysis of analyst's cash flow forecasts
Journal of Accounting & Economics, v. 35, (1), April 2003, p. 73-100
Defond, Mark L.; Hung, Ming Yi Article

2001 1

Information and trading risks in global investing: An empirical analysis of research location and Pacific Rim mutual fund performance
Journal of International Financial Management and Accounting, v. 12, (1), 2001, p. 1-23
Hung, Ming Yi Article

2000 1

Accounting standards and value relevance of financial statements: An international analysis
Journal of Accounting & Economics, v. 30, (3), December 2000, p. 401-420
Hung, Ming Yi Article


Expand All Collapse All


Article 1

The effect of fair value accounting on the performance evaluation role of earnings
Journal of Accounting & Economics, v. 70, (2-3), Nov-Dec 2020, article number 101341
Defond, Mark; Hu, Jinshuai; Hung, Ming Yi; Li, Siqi


Expand All Collapse All


Conference paper 2

Market Power and Credit Rating Standards: Global Evidence
The 2019 MIT Asia Conference in Accounting, Hong Kong, 15-16 July 2019
Wang, Shiheng; Hung, Ming Yi; Kraft, Pepa; Gwen, Yu
The effect of fair value accounting on the performance evaluation role of earnings
2019 Journal of Accounting and Economics (JAE) Conference, Massachusetts Institute of Technology, Cambridge, 8-9 November 2019
DeFond, Mark; Hu, Jinshuai; Hung, Ming Yi; Li, Siqi


Expand All Collapse All


Article 2

Political Connections and Voluntary Disclosure: Evidence From Around the World
Journal of International Business Studies, v. 49, (3), April 2018, p. 272-302
Hung, Ming Yi; Kim, Yongtae; Li, Siqi
The Effect of Mandatory CSR Disclosure on Firm Profitability and Social Externalities: Evidence from China
Journal of Accounting and Economics, v. 65, (1), February 2018, p. 169-190
Chen, Yi-chun; Hung, Ming Yi; Wang, Yongxiang


Expand All Collapse All


Article 1

Board Reforms and Firm Value: Worldwide Evidence
Journal of Financial Economics, v. 125, (1), July 2017, p. 120-142
Fauver, Larry; Hung, Ming Yi; Li, Xi; Taboada, Alvaro G.


Expand All Collapse All


Article 1

The Use of Debt Covenants Worldwide: Institutional Determinants and Implications on Financial Reporting
Contemporary Accounting Research, v. 33, (2), June 2016, p. 644-681
Hong, Hyun A.; Hung, Ming Yi; Zhang, Jieying


Expand All Collapse All


Article 3

Does Mandatory IFRS Adoption Affect Crash Risk?
Accounting Review, v. 90, (1), January 2015, p. 265-299
Defond, Mark L.; Hung, Ming Yi; Li, Siqi; Li, Yinghua
Post-earnings-announcement drift in global markets: Evidence from an information shock
Review of Financial Studies, v. 28, (4), April 2015, p. 1242-1283
Hung, Ming Yi; Li, Xi; Wang, Shiheng
The Value of Political Ties Versus Market Credibility: Evidence from Corporate Scandals in China
Contemporary Accounting Research, v. 32, (4), December 2015, p. 1641-1675
Hung, Ming Yi; Wong, T.J.; Zhang, Fang


Expand All Collapse All


Article 1

The Impact of Mandatory IFRS Adoption on IPOs in Global Capital Markets
Accounting Review, v. 89, (4), July 2014, p. 1365-1397
Hong, Hyun; Hung, Mingyi; Lobo, Gerald


Expand All Collapse All


Conference paper 1

The Effect of Mandatory CSR Disclosure on Information Asymmetry: Evidence from a Quasi-natural Experiment in China
Asian Finance Association (AsianFA) 2013 Conference, Nanchang, China, 15-17 July 2013
Hung, Ming Yi; Shi, Jing; Wang, Yongxiang


Expand All Collapse All


Article 2

Corporate governance in the recent financial crisis: Evidence from financial institutions worldwide
Journal of Corporate Finance, v. 18, (2), April 2012, p. 389-411
Erkens, David H.; Hung, Ming Yi; Matos, Pedro
Political considerations in the decision of Chinese SOEs to list in Hong Kong
Journal of Accounting and Economics, v. 53, (1-2), February-April 2012, p. 435-449
Hung, Ming Yi; Wong, T.J.; Zhang, Tianyu

Conference paper 1

The value of relationship-based and market-based contracting: Evidence from corporate scandals in China
Inaugural Conference on China Institutions, Governance and Accounting, The Chinese University of Hong Kong, Hong Kong, 13-14 July 2012
Hung, Ming Yi; Wong, T.J.; Zhang, Fang


Expand All Collapse All


Article 3

Has the widespread adoption of IFRS reduced US firms' attractiveness to foreign investors?
Journal of International Accounting Research, v. 11, (2), May 2011, p. 27-55
Defond, Mark; Hu, Xuesong; Hung, Ming Yi; Li, Siqi
The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability
Journal of Accounting and Economics, v. 51, (3), April 2011, p. 240-258
Defond, Mark; Hu, Xuesong; Hung, Ming Yi; Li, Siqi
Was the Sarbanes-Oxley Act Good News for Corporate Bond Holders?
Accounting Horizons, v. 25, (3), September 2011, p. 465-485
Defond, Mark L.; Hung, Ming Yi; Carr, Emre; Zhang, Jieying


Expand All Collapse All


Article 3

Financial statement effects of adopting international accounting standards: The case of Germany
Review of Accounting Studies, v. 12, (4), December 2007, p. 623-657
Hung, Ming Yi; Subramanyam, K.R.
Home Bias, Foreign Mutual Fund Holdings, and the Voluntary Adoption of International Accounting Standards
Journal of Accounting Research, v. 45, (1), March 2007, p. 41-70
Covrig, Vicentiu M.; Defond, Mark L.; Hung, Ming Yi
Investor protection and the information content of annual earnings announcements: International evidence
Journal of Accounting & Economics, v. 43, (1), March 2007, p. 37-67
Defond, Mark; Hung, Ming Yi; Trezevant, Robert


Expand All Collapse All


Conference paper 1

Investor protection and analysts' cash flow forecasts around the world
Review of Accounting Studies, v. 12, (2-3), September 2007, p. 377-419
Defond, Mark L.; Hung, Ming Yi


Expand All Collapse All


Article 1

Investor protection and corporate governance: Evidence from worldwide CEO turnover
Journal of Accounting Research, v. 42, (2), May 2004, p. 269-312
Defond, Mark L.; Hung, Ming Yi


Expand All Collapse All


Article 1

An empirical analysis of analyst's cash flow forecasts
Journal of Accounting & Economics, v. 35, (1), April 2003, p. 73-100
Defond, Mark L.; Hung, Ming Yi


Expand All Collapse All


Article 1

Information and trading risks in global investing: An empirical analysis of research location and Pacific Rim mutual fund performance
Journal of International Financial Management and Accounting, v. 12, (1), 2001, p. 1-23
Hung, Ming Yi


Expand All Collapse All


Article 1

Accounting standards and value relevance of financial statements: An international analysis
Journal of Accounting & Economics, v. 30, (3), December 2000, p. 401-420
Hung, Ming Yi


Expand All Collapse All


2016 1

The Use of Debt Covenants Worldwide: Institutional Determinants and Implications on Financial Reporting
Contemporary Accounting Research, v. 33, (2), June 2016, p. 644-681
Hong, Hyun A.; Hung, Ming Yi; Zhang, Jieying Article

2015 3

Does Mandatory IFRS Adoption Affect Crash Risk?
Accounting Review, v. 90, (1), January 2015, p. 265-299
Defond, Mark L.; Hung, Ming Yi; Li, Siqi; Li, Yinghua Article
Post-earnings-announcement drift in global markets: Evidence from an information shock
Review of Financial Studies, v. 28, (4), April 2015, p. 1242-1283
Hung, Ming Yi; Li, Xi; Wang, Shiheng Article
The Value of Political Ties Versus Market Credibility: Evidence from Corporate Scandals in China
Contemporary Accounting Research, v. 32, (4), December 2015, p. 1641-1675
Hung, Ming Yi; Wong, T.J.; Zhang, Fang Article

2014 1

The Impact of Mandatory IFRS Adoption on IPOs in Global Capital Markets
Accounting Review, v. 89, (4), July 2014, p. 1365-1397
Hong, Hyun; Hung, Mingyi; Lobo, Gerald Article

2013 1

The Effect of Mandatory CSR Disclosure on Information Asymmetry: Evidence from a Quasi-natural Experiment in China
Asian Finance Association (AsianFA) 2013 Conference, Nanchang, China, 15-17 July 2013
Hung, Ming Yi; Shi, Jing; Wang, Yongxiang Conference paper

2012 3

Corporate governance in the recent financial crisis: Evidence from financial institutions worldwide
Journal of Corporate Finance, v. 18, (2), April 2012, p. 389-411
Erkens, David H.; Hung, Ming Yi; Matos, Pedro Article
Political considerations in the decision of Chinese SOEs to list in Hong Kong
Journal of Accounting and Economics, v. 53, (1-2), February-April 2012, p. 435-449
Hung, Ming Yi; Wong, T.J.; Zhang, Tianyu Article
The value of relationship-based and market-based contracting: Evidence from corporate scandals in China
Inaugural Conference on China Institutions, Governance and Accounting, The Chinese University of Hong Kong, Hong Kong, 13-14 July 2012
Hung, Ming Yi; Wong, T.J.; Zhang, Fang Conference paper

2011 3

Has the widespread adoption of IFRS reduced US firms' attractiveness to foreign investors?
Journal of International Accounting Research, v. 11, (2), May 2011, p. 27-55
Defond, Mark; Hu, Xuesong; Hung, Ming Yi; Li, Siqi Article
The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability
Journal of Accounting and Economics, v. 51, (3), April 2011, p. 240-258
Defond, Mark; Hu, Xuesong; Hung, Ming Yi; Li, Siqi Article
Was the Sarbanes-Oxley Act Good News for Corporate Bond Holders?
Accounting Horizons, v. 25, (3), September 2011, p. 465-485
Defond, Mark L.; Hung, Ming Yi; Carr, Emre; Zhang, Jieying Article

2007 3

Financial statement effects of adopting international accounting standards: The case of Germany
Review of Accounting Studies, v. 12, (4), December 2007, p. 623-657
Hung, Ming Yi; Subramanyam, K.R. Article
Home Bias, Foreign Mutual Fund Holdings, and the Voluntary Adoption of International Accounting Standards
Journal of Accounting Research, v. 45, (1), March 2007, p. 41-70
Covrig, Vicentiu M.; Defond, Mark L.; Hung, Ming Yi Article
Investor protection and the information content of annual earnings announcements: International evidence
Journal of Accounting & Economics, v. 43, (1), March 2007, p. 37-67
Defond, Mark; Hung, Ming Yi; Trezevant, Robert Article

2006 1

Investor protection and analysts' cash flow forecasts around the world
Review of Accounting Studies, v. 12, (2-3), September 2007, p. 377-419
Defond, Mark L.; Hung, Ming Yi Conference paper

2004 1

Investor protection and corporate governance: Evidence from worldwide CEO turnover
Journal of Accounting Research, v. 42, (2), May 2004, p. 269-312
Defond, Mark L.; Hung, Ming Yi Article

2003 1

An empirical analysis of analyst's cash flow forecasts
Journal of Accounting & Economics, v. 35, (1), April 2003, p. 73-100
Defond, Mark L.; Hung, Ming Yi Article

2001 1

Information and trading risks in global investing: An empirical analysis of research location and Pacific Rim mutual fund performance
Journal of International Financial Management and Accounting, v. 12, (1), 2001, p. 1-23
Hung, Ming Yi Article

2000 1

Accounting standards and value relevance of financial statements: An international analysis
Journal of Accounting & Economics, v. 30, (3), December 2000, p. 401-420
Hung, Ming Yi Article


No Publications


No Publications






Teaching Assignment

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2021-22 Winter 0 2021-22 Fall 0 2020-21 Summer 1 2020-21 Spring 1 2020-21 Winter 0 2020-21 Fall 0

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ACCT6900G Financial Institutions: Fundamental Analysis and Risk Management


ACCT7730 Doctoral Seminar - Research in Financial Accounting


No Teaching Assignments


No Teaching Assignments


No Teaching Assignments


No Teaching Assignments






Research Postgraduate (RPG) Supervision From January 2019 to December 2022 (As of 30 January 2022)

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All Supervisions Current RPGs Graduated RPGs

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Current RPGs

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Doctor of Philosophy JIN, Chao
Accounting( 2021 - )

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Graduated RPGs

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Doctor of Philosophy WANG, Linghuan
Accounting( Completed in 2021 )

CHEN, Yi-chun
Accounting( Completed in 2019 )









ProjectsFrom January 2020 to December 2022

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All Projects 1

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No Projects.
The Effect of Disclosure on Competition: Evidence from Bank Customer Complaints


公開信息披露如何影響市場競爭？-- 基於銀行客戶投訴信息的證據 Leading


RGC - General Research Fund


Project Team (HKUST)
HUNG Ming Yi (Lead)


2020 -