Faculty Profiles - HUNG Ming Yi | The Hong Kong University of Science and Technology

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 7552
acmy@ust.hk
Room LSK6023
Personal Web

Google Scholar

XGVmVCkAAAAJ

ORCID

0000-0002-5775-7835

Scopus ID

7202454362

Research Interest Publications Projects Teaching Assignment RPG Supervision Space used

Research Interest

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

Publications

All Years 32 2024 1 2023 2 2022 3 2021 0 2020 1 2019 2 2018 23

2024 1

Learning from peers: Evidence from disclosure of consumer complaints

Journal of Accounting and Economics, v. 77, (2-3), April - May 2024, article number 101620
Dou, Yiwei; Hung, Ming Yi; She, Guoman; Wang, Lynn Linghuan
Article

2023 2

Do Depositors Respond to Banks’ Social Performance?

The Accounting Review, v. 98, (4), July 2023, p. 89-114
Chen, Yi-Chun; Hung, Ming Yi; Wang, Lynn Linghuan
Article

Reflections on the 20-year anniversary of worldwide IFRS adoption

Journal of International Accounting Research, v. 22, (3), October 2023, p. 85-96
Cascino, Stefano; Daske, Holger; Defond, Mark; Florou, Annita; Gassen, Joachim; Hung, Ming Yi
Article

2022 3

Boardroom gender diversity reforms and institutional monitoring: global evidence

Review of Accounting Studies, 24 August 2022
Fauver, Larry; Hung, Ming Yi; Taboada, Alvaro G.; Wang, Emily Jing
Article

Market power and credit rating standards: Global evidence

Journal of Accounting and Economics, v. 73, (2-3), April-May 2022, article number 101474
Hung, Ming Yi; Kraft, Pepa; Wang, Shiheng; Yu, Gwen
Article

Uneven regulatory playing field and bank transparency abroad

Journal of International Business Studies, v. 53, April 2022, p. 379-404
Chen, Tai-yuan; Chen, Yi-Chun; Hung, Ming Yi
Article

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

Wang, Shiheng; Hung, Ming Yi; Kraft, Pepa; Gwen, Yu
Conference paper

The effect of fair value accounting on the performance evaluation role of earnings

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

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

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

Article 1

Learning from peers: Evidence from disclosure of consumer complaints

Journal of Accounting and Economics, v. 77, (2-3), April - May 2024, article number 101620
Dou, Yiwei; Hung, Ming Yi; She, Guoman; Wang, Lynn Linghuan

Article 2

Do Depositors Respond to Banks’ Social Performance?

The Accounting Review, v. 98, (4), July 2023, p. 89-114
Chen, Yi-Chun; Hung, Ming Yi; Wang, Lynn Linghuan

Reflections on the 20-year anniversary of worldwide IFRS adoption

Journal of International Accounting Research, v. 22, (3), October 2023, p. 85-96
Cascino, Stefano; Daske, Holger; Defond, Mark; Florou, Annita; Gassen, Joachim; Hung, Ming Yi

Article 3

Boardroom gender diversity reforms and institutional monitoring: global evidence

Review of Accounting Studies, 24 August 2022
Fauver, Larry; Hung, Ming Yi; Taboada, Alvaro G.; Wang, Emily Jing

Market power and credit rating standards: Global evidence

Journal of Accounting and Economics, v. 73, (2-3), April-May 2022, article number 101474
Hung, Ming Yi; Kraft, Pepa; Wang, Shiheng; Yu, Gwen

Uneven regulatory playing field and bank transparency abroad

Journal of International Business Studies, v. 53, April 2022, p. 379-404
Chen, Tai-yuan; Chen, Yi-Chun; Hung, Ming Yi

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

Conference paper 2

Market Power and Credit Rating Standards: Global Evidence

Wang, Shiheng; Hung, Ming Yi; Kraft, Pepa; Gwen, Yu

The effect of fair value accounting on the performance evaluation role of earnings

DeFond, Mark; Hu, Jinshuai; Hung, Ming Yi; Li, Siqi

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

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.

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

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

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

Conference paper 1

The Effect of Mandatory CSR Disclosure on Information Asymmetry: Evidence from a Quasi-natural Experiment in China

Hung, Ming Yi; Shi, Jing; Wang, Yongxiang

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

Hung, Ming Yi; Wong, T.J.; Zhang, Fang

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

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

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

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

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

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

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

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

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

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

Teaching Assignment

2024-25 Fall 0 2023-24 Summer 0 2023-24 Spring 0 2023-24 Winter 0 2023-24 Fall 1 2022-23 Summer 0

DBAP5210

Research in Financial Accounting

No Teaching Assignments

Research Postgraduate (RPG) Supervision

From January 2021 to December 2024 (As of 21 November 2024)

All Supervisions Current RPGs Graduated RPGs

Current RPGs

Doctor of Philosophy

DENG, Jin
Accounting

Graduated RPGs

Doctor of Philosophy

JIN, Chao
Accounting( Completed in 2023 )
WANG, Linghuan
Accounting( Completed in 2021 )

Projects

From January 2022 to December 2024

All Projects 2

No Projects.
Environmental Violations and Loan Renegotiations

環境違法違規與銀行貸款重新談判 Leading

RGC - General Research Fund
Project Team (HKUST)
HUNG Ming Yi (Lead)
2023 -
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 - 2023

Research Interest

Publications

2024 1

2023 2

2022 3

2020 1

2019 2

2018 2

2017 1

2016 1

2015 3

2014 1

2013 1

2012 3

2011 3

2007 3

2006 1

2004 1

2003 1

2001 1

2000 1

Article 1

Article 2

Article 3

Article 1

Conference paper 2

Article 2

Article 1

Article 1

Article 3

Article 1

Conference paper 1

Article 2

Conference paper 1

Article 3

Article 3

Conference paper 1

Article 1

Article 1

Article 1

Article 1

2018 2

2017 1

2016 1

2015 3

2014 1

2013 1

2012 3

2011 3

2007 3

2006 1

2004 1

2003 1

2001 1

2000 1

Teaching Assignment

Research Postgraduate (RPG) Supervision

From January 2021 to December 2024 (As of 21 November 2024)

Current RPGs

Graduated RPGs

Projects

From January 2022 to December 2024

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