Estelle Yuan Sun

Associate Professor, Accounting
  • Phone 617-353-2353
  • Office 520C

  • BOSTON UNIVERSITY
    Questrom School of Business
    Rafik B. Hariri Building
    595 Commonwealth Avenue
    Boston, MA 02215

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Estelle completed her Ph.D. in Accounting and her MS in Business Administration at Haas School of Business, University of California at Berkeley. Prior to joining the Ph.D. program at Berkeley, she received a Bachelor of Commerce in Accounting with first-class honours at the University of Otago in New Zealand. Her research interests include corporate social responsibility, earnings management, investors’ use of financial information, accounting conservatism, disclosure, and analyst research.

    Education
  • PhD, University of California, Berkeley, 2013
  • MS, University of California, Berkeley, 2010
  • BBA, University of Otago, New Zealand, 2006
    Publications
  • Griffin, P., Sun, Y. (In Press). "Climate-Related Financial Risk: Insights from a Semi-Systematic Review of the Literature and Implications for Financial Reporting", The International Journal of Accounting
  • Griffin, P., Sun, Y. (In Press). "The Conundrum of Scope 3 Emissions for Corporate Reporting", Accountability in a Sustainable World Quarterly
  • Sun, E. (In Press). "The Differential Role of R&D and SG&A for Earnings Management and Stock Price Manipulation", SSRN Electronic Journal
  • Lawrence, A., Sloan, R., Sun, Y. (In Press). "Mandatorily Conservative Accounting: Evidence and Implications", SSRN Electronic Journal
  • Griffin, P., Yijing, J., Sun, Y. (2022). "Threatened by Wildfires: What Do Firms Disclose in Their 10-Ks?", Journal of Business Finance and Accounting
  • Riedl, E., Sun, E., Wang, G. (2021). "Sentiment, Loss Firms, and Investor Expectations of Future Earnings*", Contemporary Accounting Research, 38 518-544
  • Sun, E. (2021). "The Differential Role of R&D and SG&A for Earnings Management and Stock Price Manipulation", Contemporary Accounting Research
  • Lawrence, A., Ryans, J., Sun, E., Laptev, N. (2018). "Earnings announcement promotions: A Yahoo Finance field experiment", Journal of Accounting and Economics, 66 (2-3), 399-414
  • Lawrence, A., Sloan, R., Sun, E. (2018). "Why Are Losses Less Persistent Than Profits? Curtailments vs. Conservatism", Management Science, 64 (2), 673-694
  • Griffin, P., Lont, D., Sun, E. (2017). "The Relevance to Investors of Greenhouse Gas Emission Disclosures", Contemporary Accounting Research, 34 (2), 1265-1297
  • Lawrence, A., Ryans, J., Sun, E. (2017). "Investor Demand for Sell-Side Research", Accounting Review, 92 (2), 123-149
  • Lawrence, A., Sloan, R., Sun, Y. (2013). "Non-discretionary conservatism: Evidence and implications", Journal of Accounting and Economics, 56 (2-3), 112-133
    Research Presentations
  • Sun, Y. Weathering the Weather: Does Extreme Weather Affect the Cost of An Audit?, Texas A&M, 2023
  • Sun, Y. Weathering the Weather: Does Extreme Weather Affect the Cost of An Audit?, Journal of Accounting Auditing and Finance Conference, 2023
  • Sun, Y. ESG Risk Disclosures: The Predictive Ability of Industry Best Practice, IMAP fall conference, 2023
  • Sun, Y. ESG Risk Disclosures: The Predictive Ability of Industry Best Practice, CAPANA conference, 2023
  • Sun, Y. ESG Risk Disclosures: The Predictive Ability of Industry Best Practice, Boston University IMAP Seminar, 2023
  • Sun, Y. Weathering the Weather: Does Extreme Weather Affect the Cost of An Audit?, Concordia University, 2022
  • Sun, y. Upstream CSR Reputation and Supplier Information Disclosure (discussant), AAA Annual Meeting, 2022
  • Sun, y. Retail investor trading and market reactions to earnings announcements (discussant), London Business School Symposium, 2022
  • Sun, Y. Weathering the Weather: Does Extreme Weather Affect the Cost of An Audit, EAA Annual Meeting, 2022
  • Sun, Y. Weathering the Weather: Does Extreme Weather Affect the Cost of an Audit, AAA Annual meeting, 2021
  • Sun, Y. Threatened by Wildfires: What Do Firms Disclose in Their 10-Ks, Santa Clara University (Virtual), 2021
  • Sun, Y. The Devil is in the Details: Firm-Specific or Market Information in Shareholder Activism (discussant), Hawai’i Accounting Research Conference, 2021
  • Sun, Y. Threatened by Wildfires: What Do Firms Disclose in Their 10-Ks, Hawai’i Accounting Research Conference, 2021