Zhang, Yinglei(張英蕾)

BA (Nankai); MA, PhD (Ohio State)

Associate Professor


School of Accountancy

Room 1020, 10/F
Cheng Yu Tung Building
12 Chak Cheung Street
Shatin, N.T., Hong Kong

+852 3943 7595


Teaching Area

Financial Accounting

Research Interests

Fundamental Analysis
Market Efficiency

  • Publications & Working Papers
    • Peng-Chia Chiu, Siew Hong Teoh, Xuan Huang, and Yinglei Zhang (2023), “Using Google searches of firm products to detect revenue management,” Accounting, Organizations and Society.
    • June Cheng and Jing Fang, and Yinglei Zhang (2023), “Idiosyncratic volatility and return: A finite mixture approach,” British Accounting Review.
    • Siew Hong Teoh and Yinglei Zhang (2023), “Setting Statistical Hurdles for Publishing in Accounting,” AccountingEconomics, and Law: A Convivium.
    • Yashu Dong, Danqing Young, and Yinglei Zhang (2021), “Familiarity Bias and Earnings-based Equity Valuation,” Review of Quantitative Finance and Accounting, 57(2), 795-818.
    • Xuan Huang, Siew Hong Teoh, and Yinglei Zhang (2014), “Tone Management,” Accounting Review, 89(3),1083-1113.
    • Kewei Hou, Mathijs Van Dijk, and Yinglei Zhang (2012), “The Implied Cost of Capital, a New Approach,” Journal of Accounting and Economics, 53(3), 504-526.
    • Siew Hong Teoh and Yinglei Zhang (2011), “Data Truncation Bias, Loss Firms, and Accounting Anomalies,” Accounting Review, 86,(4), 1445-1475.
    • David Hirshleifer, Kewei Hou, Siew Hong Teoh, and Yinglei Zhang (2004), “Do investors overvalue firms with bloated balance sheets?Journal of Accounting and Economics, 38, 297-331.
  • Grants
    • RGC (All-PI)
    • On voluntary changes in accounting policies, 2023
    • Do long-term asset impairment reversals convey useful information for future performance? 2020-2023
    • On the diminishing timing role of Accruals: a Revisit, 2017-2019
    • Overvaluation and Measurement of Conditional Conservatism, 2015-2017
    • On the implied cost of debt, 2013-1015
    • “The Implied Cost of Capital, a New Approach (估計資金成本 – 新方法)”, Earmarked Grants awarded by Research Grants Council, 2009-2011
    • “Profitability, Distress and the Accruals Anomaly (利潤,財務風險和應計利潤)”, Earmarked Grants awarded by Research Grants Council, 2007-2009