Estelle Yuan Sun
Associate Professor, Accounting
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
Selected 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
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