My Research

My research interests revolve around managerial discretion in financial reporting and disclosure, the information content of accounting information, issues in accounting standard setting, and capital markets.

My research projects:

  • The implication of unrecognized asset value on the relation between market valuation and debt valuation adjustment (with Matthew Cedergren and Changling Chen)
  • Press release management around accelerated share repurchases
  • Voluntary disclosure of disaggregated balance sheet and cash flow information around restatements (with Darren Henderson and Christine Wiedman)
  • Suppliers’ relationship-specific investments and customers’ management forecasts
  • Do note disclosures influence value relevance more after financial statement placement becomes more uniformly prominent? Evidence from ASU 2011-05 (with Matthew Cedergren, Changling Chen, and Victor Wang)

So far, my rejection rate at top journals has been 100% 😀 But let’s see.

My SSRN author’s page: