Inside the Mind of

Holly Yang

Holly Yang is currently the Co-Director of the School of Accountancy Research Centre and an Associate Professor of Accounting at Singapore Management University. She completed her graduate studies at Cornell University and taught at the Wharton School of the University of Pennsylvania prior to joining SMU. Her research focuses on the role of individual managers in corporate disclosure and determinants and consequences of firms’ voluntary disclosure decisions. She has published in the Journal of Accounting and Economics, The Accounting Review, Review of Accounting Studies, Management Science, and Contemporary Accounting Research. She has taught courses on introductory and intermediate accounting at the University of Michigan, Cornell University, and the Wharton School. She currently teaches Accounting Thought and Governance and Financial Reporting in an IFRS World at SMU.


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  • Growth in Asia

Since companies in multiple industries are now owned by only a few mutual fund families. They might have fewer incentives to lower prices, invest in new products and win marketshare from competitors if they know that their large shareholders also own significant stakes in their rivals.

Holly Yang, Common ownership of companies can be beneficial