The 2018 HEC Foundation best PhD Thesis awarded to Yin Wang
Best PhD Thesis awarded to Yin Wang (HEC PhD 2018) for his " Essays on Corporate Disclosure " under the direction of Vedran Capkun, HEC Associate Professor of Accounting and Management Control.
Yin Wang has joined the Singapore Management University as Assistant Professor of Accounting.
This dissertation is composed of three chapters investigating the antecedents and consequences of corporate disclosure in the domain of empirical-archival financial accounting. The first chapter examines the real effects of firm disclosure and its timing on firm advertising investment. The second chapter presents a joint project with Vedran Capkun and Yun Lou, exploring intra-industry peer disclosure of proprietary information as antecedents of corporate disclosure decision at product level. The third chapter, joint work with Thomas Bourveau (HEC PhD 2015) and Vedran Capkun, documents the real consequences of pharmaceutical firms’ clinical trial disclosure in financial markets and on broader society.