Charles Youyang HSU
許尤洋
PhD in Accounting
Purdue University, 2004

Professor
Department of Accounting



(852) 2358 7568
achsu@ust.hk
Room LSK6022
Personal Web

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Google Scholar
duxstioAAAAJ

ORCID
0000-0002-4476-864X

Scopus ID
24722492000




Research Interest Publications Projects Teaching Assignment RPG Supervision Space used




Research Interest

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Disclosure
Financial analysts
Managerial behavior
Earnings management
Corporate governance



Publications

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All Years 18 2022 0 2021 2 2020 0 2019 1 2018 1 2017 2 2016 12

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Expand All Collapse All


2021 2

Does voluntary balance sheet disclosure mitigate post-earnings-announcement drift?
Journal of Accounting and Public Policy, v. 40, (2), March 2021, article number 106821
Hsu, Charles Youyang; Jin, Qinglu; Ma, Zhiming; Zhou, Jing Article
The Role of Social Media in Corporate Governance
Accounting Review, v. 96, (2), March 2021, p. 1-32
Ang, James S.; Hsu, Charles Youyang; Tang, Di; Wu, Chaopeng Article

2019 1

Non-GAAP Reporting and Stock Price Crash Risk
The 103rd Annual Meeting of the American Accounting Association (AAA 2019) , San Francisco, California, USA, 9-14 August 2019
Hsu, Charles Youyang; Wang, Rencheng; Whipple, Ben Conference paper

2018 1

The Effect of Stock Liquidity on Corporate Risk-Taking
Journal of Accounting, Auditing & Finance, 29 September 2018, p. 1-29
Hsu, Charles Youyang Article

2017 2

Does Accounting Conservatism Mitigate the Shortcomings of CEO Overconfidence?
Accounting Review, v. 92, (6), November 2017, p. 77-101
Hsu, Charles Youyang; Novoselov, Kirill E.; Wang, Rencheng Article
Forecasting Ability, Firm Welfare and Managerial Skill
The 7th International Conference of The Japanese Accounting Review, Kobe, Japan, 7 Jan 2017
Hilary, gilles; Hsu, Charles Youyang; Wang, rencheng Conference paper

2016 1

The Bright Side of Managerial Over-optimism
Journal of Accounting and Economics, v. 62, (1), August 2016, p. 46-64
Hilary, Gilles; Hsu, Charles Y; Segal, Benjamin; Wang, Rencheng Article

2015 1

Accounting Conservatism and Street Earnings
Review of Accounting Studies, v. 20, (2), June 2015, p. 674-709
Heflin, Frank; Hsu, Charles Y.; Jin, Qinglu Article

2014 3

Management Forecast Consistency
Journal of Accounting Research, v. 52, (1), March 2014, p. 163-191
Hilary, Gilles; Hsu, Charles; Wang, Rencheng Article
The efficiency of earnings forecast pricing
Journal of Accounting and Public Policy, v. 33, (5), 2014, p. 490-509
Hsu, Charles; Jin, Qinglu Article
Two Wrongs Make a Right: When Consistency Trumps Accuracy in Forecasting
Finance and Accounting Memos, v. 1, (1), 2014, p. 52-56
Hilary, Gilles; Hsu, Charles Article

2013 2

Analyst Forecast Consistency
Journal of Finance, v. 68, (1), February 2013, p. 271-297
Hilary, Gilles; Hsu, Charles Y. Article
Analyst Forecasts: It Pays to Be Off!
Journal of Investment Management, v. 11, (4), August 2013, p. 58-72
Hilary, Gilles; Hsu, Charles Article

2012 1

Accounting Conservatism and Street Earnings
American Accounting Association Annual Meeting, Washington, DC, USA, 4-8 Aug 2012
Heflin, Frank; Hsu, Charles Y.; Jin, Qinglu Conference paper

2011 2

Endogenous overconfidence in managerial forecasts
Journal of accounting & economics, v. 51, (3), 2011, Apr, p. 300-313
Hilary, Gilles; Hsu, Charles Article
The Market Pricing of Special Items that are Included in versus Excluded from Street Earnings
Contemporary accounting research, v. 28, (3), 2011, Fall, p. 990-1017
Hsu, Charles; Kross, William Article

2008 1

The impact of the SEC's regulation of non-GAAP disclosures
Journal of accounting & economics, v. 46, (2-3), 2008, DEC, p. 349-365
Heflin, Frank; Hsu, Charles Article

2006 1

The Impact of the SEC's Regulation of Non-GAAP Disclosures
2006 American Accounting Association Annual Conference, Washington, DC
Heflin, Frank; Hsu, Charles Conference paper


Expand All Collapse All


Article 2

Does voluntary balance sheet disclosure mitigate post-earnings-announcement drift?
Journal of Accounting and Public Policy, v. 40, (2), March 2021, article number 106821
Hsu, Charles Youyang; Jin, Qinglu; Ma, Zhiming; Zhou, Jing
The Role of Social Media in Corporate Governance
Accounting Review, v. 96, (2), March 2021, p. 1-32
Ang, James S.; Hsu, Charles Youyang; Tang, Di; Wu, Chaopeng


Expand All Collapse All


Conference paper 1

Non-GAAP Reporting and Stock Price Crash Risk
The 103rd Annual Meeting of the American Accounting Association (AAA 2019) , San Francisco, California, USA, 9-14 August 2019
Hsu, Charles Youyang; Wang, Rencheng; Whipple, Ben


Expand All Collapse All


Article 1

The Effect of Stock Liquidity on Corporate Risk-Taking
Journal of Accounting, Auditing & Finance, 29 September 2018, p. 1-29
Hsu, Charles Youyang


Expand All Collapse All


Article 1

Does Accounting Conservatism Mitigate the Shortcomings of CEO Overconfidence?
Accounting Review, v. 92, (6), November 2017, p. 77-101
Hsu, Charles Youyang; Novoselov, Kirill E.; Wang, Rencheng

Conference paper 1

Forecasting Ability, Firm Welfare and Managerial Skill
The 7th International Conference of The Japanese Accounting Review, Kobe, Japan, 7 Jan 2017
Hilary, gilles; Hsu, Charles Youyang; Wang, rencheng


Expand All Collapse All


Article 1

The Bright Side of Managerial Over-optimism
Journal of Accounting and Economics, v. 62, (1), August 2016, p. 46-64
Hilary, Gilles; Hsu, Charles Y; Segal, Benjamin; Wang, Rencheng


Expand All Collapse All


Article 1

Accounting Conservatism and Street Earnings
Review of Accounting Studies, v. 20, (2), June 2015, p. 674-709
Heflin, Frank; Hsu, Charles Y.; Jin, Qinglu


Expand All Collapse All


Article 3

Management Forecast Consistency
Journal of Accounting Research, v. 52, (1), March 2014, p. 163-191
Hilary, Gilles; Hsu, Charles; Wang, Rencheng
The efficiency of earnings forecast pricing
Journal of Accounting and Public Policy, v. 33, (5), 2014, p. 490-509
Hsu, Charles; Jin, Qinglu
Two Wrongs Make a Right: When Consistency Trumps Accuracy in Forecasting
Finance and Accounting Memos, v. 1, (1), 2014, p. 52-56
Hilary, Gilles; Hsu, Charles


Expand All Collapse All


Article 2

Analyst Forecast Consistency
Journal of Finance, v. 68, (1), February 2013, p. 271-297
Hilary, Gilles; Hsu, Charles Y.
Analyst Forecasts: It Pays to Be Off!
Journal of Investment Management, v. 11, (4), August 2013, p. 58-72
Hilary, Gilles; Hsu, Charles


Expand All Collapse All


Conference paper 1

Accounting Conservatism and Street Earnings
American Accounting Association Annual Meeting, Washington, DC, USA, 4-8 Aug 2012
Heflin, Frank; Hsu, Charles Y.; Jin, Qinglu


Expand All Collapse All


Article 2

Endogenous overconfidence in managerial forecasts
Journal of accounting & economics, v. 51, (3), 2011, Apr, p. 300-313
Hilary, Gilles; Hsu, Charles
The Market Pricing of Special Items that are Included in versus Excluded from Street Earnings
Contemporary accounting research, v. 28, (3), 2011, Fall, p. 990-1017
Hsu, Charles; Kross, William


Expand All Collapse All


Article 1

The impact of the SEC's regulation of non-GAAP disclosures
Journal of accounting & economics, v. 46, (2-3), 2008, DEC, p. 349-365
Heflin, Frank; Hsu, Charles


Expand All Collapse All


Conference paper 1

The Impact of the SEC's Regulation of Non-GAAP Disclosures
2006 American Accounting Association Annual Conference, Washington, DC
Heflin, Frank; Hsu, Charles


Expand All Collapse All


2016 1

The Bright Side of Managerial Over-optimism
Journal of Accounting and Economics, v. 62, (1), August 2016, p. 46-64
Hilary, Gilles; Hsu, Charles Y; Segal, Benjamin; Wang, Rencheng Article

2015 1

Accounting Conservatism and Street Earnings
Review of Accounting Studies, v. 20, (2), June 2015, p. 674-709
Heflin, Frank; Hsu, Charles Y.; Jin, Qinglu Article

2014 3

Management Forecast Consistency
Journal of Accounting Research, v. 52, (1), March 2014, p. 163-191
Hilary, Gilles; Hsu, Charles; Wang, Rencheng Article
The efficiency of earnings forecast pricing
Journal of Accounting and Public Policy, v. 33, (5), 2014, p. 490-509
Hsu, Charles; Jin, Qinglu Article
Two Wrongs Make a Right: When Consistency Trumps Accuracy in Forecasting
Finance and Accounting Memos, v. 1, (1), 2014, p. 52-56
Hilary, Gilles; Hsu, Charles Article

2013 2

Analyst Forecast Consistency
Journal of Finance, v. 68, (1), February 2013, p. 271-297
Hilary, Gilles; Hsu, Charles Y. Article
Analyst Forecasts: It Pays to Be Off!
Journal of Investment Management, v. 11, (4), August 2013, p. 58-72
Hilary, Gilles; Hsu, Charles Article

2012 1

Accounting Conservatism and Street Earnings
American Accounting Association Annual Meeting, Washington, DC, USA, 4-8 Aug 2012
Heflin, Frank; Hsu, Charles Y.; Jin, Qinglu Conference paper

2011 2

Endogenous overconfidence in managerial forecasts
Journal of accounting & economics, v. 51, (3), 2011, Apr, p. 300-313
Hilary, Gilles; Hsu, Charles Article
The Market Pricing of Special Items that are Included in versus Excluded from Street Earnings
Contemporary accounting research, v. 28, (3), 2011, Fall, p. 990-1017
Hsu, Charles; Kross, William Article

2008 1

The impact of the SEC's regulation of non-GAAP disclosures
Journal of accounting & economics, v. 46, (2-3), 2008, DEC, p. 349-365
Heflin, Frank; Hsu, Charles Article

2006 1

The Impact of the SEC's Regulation of Non-GAAP Disclosures
2006 American Accounting Association Annual Conference, Washington, DC
Heflin, Frank; Hsu, Charles Conference paper


No Publications


No Publications






Teaching Assignment

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2021-22 Winter 0 2021-22 Fall 3 2020-21 Summer 0 2020-21 Spring 0 2020-21 Winter 0 2020-21 Fall 2

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ACCT5100 Financial Accounting Foundations
ACCT5160 Corporate Financial Reporting I
DBAP5110 Frontiers in Accounting Research


ACCT5100 Financial Accounting Foundations
ACCT5160 Corporate Financial Reporting I


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 ZHU, Ruichao
Accounting( 2021 - )

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Graduated RPGs

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Master of Philosophy XIAO, Han
Accounting( Completed in 2021 )









ProjectsFrom January 2020 to December 2022

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All Projects 1

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No Projects.
The effect of analyst coverage drop on management forecasts


分析師對公司管理層預測的影響 Participating


RGC - General Research Fund


Project Team (HKUST)
YOU Haifeng (Lead)
HSU Charles Youyang


2018 - 2020