Yao Lu

Assistant Professor of Accounting, Cornell University

Professor Yao Lu studies the role of information transparency and processing in firms’ sustainable growth, with a focus on financial institutions. Some of his banking work investigates the relationship between information and banks’ liquidity risk, credit risk, climate risk, and, ultimately, the stability and sustainable development of the financial system. In addition, he explores information-related topics in non-financial settings, examining corporate guidance, sustainability-related disclosures, and the use of generative AI in information processing. Professor Lu received his PhD in accounting from the University of Chicago. Prior to his PhD studies, he worked for Goldman Sachs as an equity research analyst in Hong Kong.