PhD Candidate in Accounting

Hongye Chris Yang

I study how corporate disclosure and reporting regulation shape recruitment, human-capital acquisition, worker flows, and capital-market interpretation.

Corporate disclosure
Reporting regulation
Labor markets
Human capital
Capital-market information

Job Market Paper CV Email

Featured Research

Job market paper

How firms reallocate recruitment before negative earnings announcements, and what that timing reveals about labor-market frictions and capital-market interpretation.

13.9m

U.S. online job postings used to study recruitment around earnings announcements.

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Job market paper

Earnings Announcements and Job Postings

Hongye Yang, Juan Manuel García Lara, and Bing Guo

How firms reallocate recruitment before negative earnings announcements, and what that timing reveals about labor-market frictions and capital-market interpretation.

Presented at: EAA Doctoral Colloquium (Prague, 2026); UC3M Internal Seminar (Madrid, 2026); XIX International Accounting Research Symposium (Madrid, 2025); Madrid Work & Organization Workshop (Madrid, 2025); Finance and Product Markets: Theory, Evidence, and Measurements (Lugano, 2024); XVIII International Accounting Research Symposium (Madrid, 2024); Accounting Summer Camp – Emerging Researchers Consortium (Bozen–Bolzano, 2024); Accounting for Private Entities & Non-investor Stakeholders (HEC Paris, 2024).

Earnings announcements
Job postings
Hiring timing
Labor-market frictions
Capital markets

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Profile

About

I am a PhD candidate in Accounting at Universidad Carlos III de Madrid and a visiting scholar at UNC Kenan–Flagler Business School. My research uses job postings, employee histories, financial statements, and market data to study reporting regulation, recruitment, specialized human capital, layoffs, and pay transparency.

Institution: Universidad Carlos III de Madrid
Department: Department of Business Administration
Visiting appointment: UNC Kenan–Flagler Business School
Email: hoyang@emp.uc3m.es

Research and data infrastructure

My current projects study recruitment around earnings announcements, reporting regulation and specialized human capital, layoff announcements, and pay transparency.

I build large-scale self-constructed datasets using Python, SQL, Stata, and R, supported by AI-assisted research engineering and an R2 cloud data architecture.

Research

Current work

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Job market paper

Earnings Announcements and Job Postings

Hongye Yang, Juan Manuel García Lara, and Bing Guo

How firms reallocate recruitment before negative earnings announcements, and what that timing reveals about labor-market frictions and capital-market interpretation.

Earnings announcements
Job postings
Hiring timing
Labor-market frictions
Capital markets

PDF

Working paper

Reporting Regulation and the Acquisition of Human Capital

Robert M. Bushman, Wayne R. Landsman, and Hongye Yang

Whether stronger financial-reporting environments are associated with the specialized-skill composition of private firms’ realized new hires.

Presented at: AAA Doctoral Consortium, Dallas, June 2026.

Reporting regulation
Specialized human capital
Private firms
Information frictions
Worker skills

Solo-authored work in progress

When Do Layoff Announcements Become Accounting Events?

Hongye Yang

When WARN layoff announcements carry accounting content, and how employee-flow data clarify the economic meaning of workforce reductions.

Layoffs
WARN notices
Accounting recognition
Employee flows
Incomplete signals

Work in progress

Pay Transparency and the Informativeness of Job Postings

Hongye Yang and Wei Hou

How salary-disclosure mandates affect public job-posting information, posting-to-hire alignment, and worker movement across organizational boundaries.

Pay transparency
Job postings
Posting-to-hire alignment
Worker mobility
Labor-market disclosure

Research infrastructure

Open resources and evidence systems

Public-safe methods and validation infrastructure that make difficult accounting and labor-data construction decisions inspectable without exposing licensed source records.

Prototype

Open Accounting–Labor Data Linkage Hub

Two planned employer-linkage specifications and one shared quality benchmark, organized around measurement validity, public-safe reproducibility, and explicit evidence limits.

Open the Research Data hub Accounting Evidence Engine All resources

Evidence productsAccounting Evidence Engine

Source-first disclosure inspection, entity-linkage diagnostics, and reliability reporting with explicit evidence boundaries.

First linkageLightcast ↔ CCM

Employer-to-public-firm measurement design, temporal link history, and public evidence register.

Shared validationMatching Quality Benchmark

Holdout discipline, error taxonomy, metric definitions, and evidence-gated maturity labels.

TeachingTeaching Lab

Accounting fundamentals and doctoral labor-accounting lessons with explicit pedagogy, assessment, and source boundaries.

Visitors

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