Gwen Yu

Assistant Professor of Business Administration

Gwen Yu is an assistant professor of business administration in the Accounting and Management Unit at Harvard Business School. She teaches the Financial Reporting and Control course in the MBA required curriculum. Occasionally, she teaches in HBS’s Executive Education programs (“Strategic Financial Analysis for Business Evaluation”).

Her research focuses on the role of information frictions in the global economy. Specifically, she is interested in how accounting standards and corporate disclosures influence capital allocation decisions of both managers and external investors. Professor Yu’s work has been published in prestigious academic and practitioner journals such as the Journal of Financial Economics, The Accounting Review, American Economic Journal: Macroeconomics, Review of Accounting Studies and the World Financial Review, and it has been cited and discussed in The New York Times, in The Financial Times, CBS Money Watch, The Wall Street Journal, and in other outlets of the financial press. She is on the Editorial board of The Accounting Review.

Professor Yu holds a Ph.D. in accounting from the University of Michigan, where she also earned a master’s degree in applied economics. Her undergraduate degree is from Yonsei University in Seoul. Before pursuing her graduate studies, she worked at McKinsey & Company and the global reinsurer Swiss Re.


  1. Gwen Yu: Received the 2011 Outstanding Dissertation Award from the International Section of the American Accounting Association for her 2010 dissertation, "Accounting Standards and International Portfolio Holdings: An Analysis of Mutual Fund Holdings Following Mandatory Adoption of IFRS."