Yao Lu

Assistant Professor, Cornell University

I am an assistant professor of accounting at Cornell University's Samuel Curtis Johnson Graduate School of Management.

My research interest is financial disclosure and reporting, with a focus on financial institution and capital market settings. Some of my recent work investigates the effect of liquidity disclosure regulation on banks’ liquidity holdings, the predictability of banks’ long-term loan losses, and the information content of management guidance. I am also interested in the role of accounting in corporate sustainability. I hold a BS in physics from Peking University, an MS in financial engineering and an MA in applied economics from the University of Michigan, and a PhD in accounting from the University of Chicago. Prior to my PhD studies, I worked for Goldman Sachs as an equity research analyst in Hong Kong.

Please find links to my CV, Research, and Teaching.