Wen Yu

Associate Professor, Accounting

yu017469@stthomas.edu

(651) 962-5428

2110 Summit Ave
McNeely Hall 351
St. Paul, MN 55105

Ph.D., Accounting, Case Western Reserve University - Weatherhead School of Management
M.S., Accounting, Case Western Reserve University - Weatherhead School of Management
B.E., Accounting, Central University of Finance and Economics

See my articles and publications

Wen Yu has published in both accounting and finance journals. Her work is motivated by the desire to better understand the role of corporate disclosure and managerial finance decisions in the allocation of resources in a capital market economy. She teaches Introduction to Financial Accounting and Intermediate Accounting. She also does research in accounting education.

Fall 2014 Courses
Fall 2014 Courses
Crs - Sec Title Days Time Location
ACCT 210 - 12 Intro to Financial Accounting - T - R - - - 1330 - 1510 MCH 235
Description of course Intro to Financial Accounting : CRN: 42621
This course introduces the financial accounting cycle; the four primary financial statements for U.S. corporations; basic accounting, valuation, and disclosure requirements for assets, liabilities, equities, revenues, and expenses; and financial statement analysis. Prerequisites: Sophomore standing

Schedule Details

Location Time Day(s)
ACCT 210 - 13 Intro to Financial Accounting - T - R - - - 1525 - 1700 MCH 235
Description of course Intro to Financial Accounting : CRN: 42622
This course introduces the financial accounting cycle; the four primary financial statements for U.S. corporations; basic accounting, valuation, and disclosure requirements for assets, liabilities, equities, revenues, and expenses; and financial statement analysis. Prerequisites: Sophomore standing

Schedule Details

Location Time Day(s)
J-Term 2015 Courses
J-Term 2015 Courses
Crs - Sec Title Days Time Location
Spring 2015 Courses
Spring 2015 Courses
Crs - Sec Title Days Time Location
ACCT 311 - 03 Intermediate Accounting I - T - R - - - 0800 - 0940 MCH 117
Description of course Intermediate Accounting I : CRN: 21881
The theory of accounting is studied as it relates to the external financial reporting requirements of profit-oriented businesses. Major subjects include review of the basic financial statements, valuation of most assets, and revenue recognition. Prerequisite: A minimum grade of C- in ACCT 210

Schedule Details

Location Time Day(s)
ACCT 311 - 04 Intermediate Accounting I - T - R - - - 0955 - 1135 MCH 117
Description of course Intermediate Accounting I : CRN: 21882
The theory of accounting is studied as it relates to the external financial reporting requirements of profit-oriented businesses. Major subjects include review of the basic financial statements, valuation of most assets, and revenue recognition. Prerequisite: A minimum grade of C- in ACCT 210

Schedule Details

Location Time Day(s)
ACCT 311 - 05 Intermediate Accounting I - T - R - - - 1330 - 1510
Description of course Intermediate Accounting I : CRN: 21883
The theory of accounting is studied as it relates to the external financial reporting requirements of profit-oriented businesses. Major subjects include review of the basic financial statements, valuation of most assets, and revenue recognition. Prerequisite: A minimum grade of C- in ACCT 210

Schedule Details

Location Time Day(s)
Academic and Professional Positions
  • Assistant Professor, University of St. Thomas, St. Paul / Mpls (2007 - present)

Professional Memberships
  • AAA - American Accounting Association
  • AFA - American Finance Association
  • FARS - Financial Accounting & Reporting Section
  • Honorary Member of Beta Gamma Sigma

Major Works
  • Lin, J. C., Singh, A. K., Sun, S., & Yu, W. (2014). Price delay premium and liquidity risk. Journal of Financial Markets, (17), pp. 150-173
  • Matson, D. M., & Yu, W. (2013). Case Studies in Forensic Accounting and Fraud Auditing. In D. Larry Crumbley, Wilson A. LaGraize, and Christopher E. Peters (Ed.), Dr. Sterling's disability insurance claim - Case Study 6 (pp. 39-52). Chicago, IL: Wolters Kluwer CCH
  • Matson, D. M., & Yu, W. (2011). Dr. Sterling's disability insurance claim: A case study. Journal of Forensic and Investigative Accounting, (3)(2), pp. 417-439
  • Yu, W., Nayar, N., & Singh, A. (2011). Unraveling a puzzle: The case of value line timeliness rank upgrades. Financial Markets and Portfolio ManagementFinancial Markets and Portfolio Management, (25)(4), pp. 379-409
  • Fogarty, T. J., & Yu, W. (2010). The sustainability of success: Distinguishing the lucky from the good in the stacked deck of academic accounting. Accounting Educators' Journal, (20), pp. 63-89
  • Yu, W., Lin, J. C., & Singh, A. (2009). Stock splits, trading continuity, and the cost of equity capital. Journal of Financial Economics, (93)(3), pp. 474-489

Research Interests
  • Accounting
  • Corporate Finance

Awards and Honors
  • TFA Outstanding Paper Award, KFA & TFA Joint Conference in Finance, Seoul, South Korea, 2012
  • National Taiwan University International Conference on Finance, 2008
  • Weatherhead School of Management, 2002

Presentations
  • "Market reaction, revised proceeds, and the classification of seasoned equity offerings" New York Accounting and Finance Forum (NYAFF), New Yor, New York, September 01, 2013
  • "Market reaction, revised proceeds, and the classification of seasoned equity offerings" Financial Management Association (FMA) European Conference, Luxembourg City, Luxembourg, June 01, 2013
  • "Market reaction, revised proceeds, and the classification of seasoned equity offerings" OCB Faculty Research Symposium, Minneapolis, Minnesota, April 01, 2013
  • "Market reaction, revised proceeds, and the classification of seasoned equity offerings" FMA - Financial Management Association, Atlanta, Georgia, October 01, 2012
  • "Market reaction, revised proceeds, and the classification of seasoned equity offerings" KFA - Korean Finance Association and TFA - Taiwan Finance Association Joint Conference, Seoul, South Korea, September 01, 2012
  • "Market reaction, revised proceeds, and the classification of seasoned equity offerings" World Finance Conference, Rio, Brazil, July 01, 2012
  • "Market reaction, revised proceeds, and the classification of seasoned equity offerings" AFA - American Finance Association, Chicago, IL, January 01, 2012
  • "Investor recognition, price delay, and liquidity risk" College of Business, Beijing University of Chemical Technology, Beijing, China, July 01, 2011
  • "Investor recognition, price delay, and liquidity risk" FMA - Financial Management Association, New York, NY, October 01, 2010
  • "Dr. Sterling's disability insurance claim: A case study" Forensic and Investigative Accounting Conference, Baton Rouge, Louisiana, May 01, 2010
  • "The sustainability of success: Distinguishing the Lucky from the good in the stacked deck of academic accounting" AAA - American Accounting Association, New York, New York, August 01, 2009
  • "Investor recognition, price delay, and liquidity risk" Taiwan Finance Association Annual Meeting, Taiwan, June 01, 2009
  • "Stock splits, trading continuity, and the cost of equity capital" NTU International Conference, Taiwan, December 01, 2008
  • "Stock splits, trading continuity, and the cost of equity capital" FMA - Financial Management Association, Dallas, TX, October 01, 2008
  • "Unraveling a puzzle: The case of value line timeliness rank upgrades" FMA - Financial Management Association, Dallas, TX, October 01, 2008
  • "Stock splits, trading continuity, and the cost of equity capital" Asian Finance & Nippon Finance Association, Japan, July 01, 2008
  • "Unraveling a puzzle: The case of value line timeliness rank upgrades" EFMA - European Financial Management Association, Czech Republic, June 01, 2008
  • "Earnings valuation and insider trading" AAA - American Accounting Association Midwest Regional, Detroit, Michigan, January 01, 2008
  • "Stock splits, trading continuity, and the cost of equity capital" Theories and Practices of Securities and Financial Markets Conference, Taiwan, December 01, 2007
  • "Managerial opportunism and earnings surprises: An investigation of insider trading and perceived market valuation divergence" AAA - American Accounting Association Midwest Regional, Columbus, Ohio, May 01, 2007
  • "Dual-class splits and stock liquidity" International Conference on Finance, Singapore, January 01, 2007
  • "Managerial opportunism and earnings surprises: An investigation of insider trading and perceived market valuation divergence" University of Wisconsin, Eau Claire, WI, November 01, 2006
  • "Managerial opportunism and earnings surprises: An investigation of insider trading and perceived market valuation divergence" University of St. Thomas, Saint Paul, MN, November 01, 2006
  • "Managerial opportunism and earnings surprises: An investigation of insider trading and perceived market valuation divergence" University of MN, Duluth, MN, November 01, 2006
  • "Managerial opportunism and earnings surprises: An investigation of insider trading and perceived market valuation divergence" Case Western Reserve University, Cleveland, OH, November 01, 2006
  • "Missing the target: Managerial opportunism and bad earnings news" Case Western University, Cleveland, Ohio, November 01, 2004
  • "Incremental value-relevance of firm-specific earnings quality in security valuation" AAA - American Accounting Association Midwest Regional, North Dublin,, Ohio, May 01, 2003