Yao Lu

Yao Lu

  • Assistant Professor

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Faculty Area

Interdisciplinary Theme

Faculty Expertise

  • Accounting
  • Banking


Samuel Curtis Johnson Graduate School of Management


Cornell Directory Entry


Yao Lu studies financial disclosure and reporting, with a focus on financial institution and capital market settings. Some of his recent work investigates the effect of liquidity disclosure regulation on banks' liquidity holdings, the predictability of banks' long-term loan losses, and the information content of management guidance. He is also interested in the role of accounting in corporate sustainability. He received his PhD in accounting from the University of Chicago.

Prior to his PhD studies, Lu worked for Goldman Sachs as an equity research analyst in Hong Kong.

Recent Courses

  • NBA 5090/LAW 5090 - Advanced Financial Statement Analysis
  • NBA 5060/LAW 6060 - Financial Statement Analysis
  • AEM 3520 - Financial Statements Analysis

Academic Degrees

  • PhD University of Chicago, 2021
  • MS University of Michigan, 2013
  • MA University of Michigan, 2013
  • BS Peking University, 2011