Research Interests

·  Financial Reporting and Disclosure

·  International Accounting

·  Corporate Governance

·  Debt Contracting

·  Corporate Social Responsibility


·  "A Review of the IFRS Adoption Literature”(with Emmanuel De George and Lakshmanan Shivakumar), Forthcoming Review of Accounting Studies

·  "Mandatory Financial Reporting and Voluntary Disclosure: The Effect of Mandatory IFRS Adoption on Management Forecasts" (with Holly Yang), 2016, The Accounting Review, Vol.91(3), pp. 933-953 [Internet Appendix]
- Featured at Harvard Law School Forum on Corporate Governance and Financial Regulation [Link]

·  "Contractibility and Transparency of Financial Statement Information Prepared under IFRS: Evidence from Debt Contracts around IFRS Adoption" (with Ray Ball and Lakshmanan Shivakumar), 2015, Journal of Accounting Research, Vol. 53 (5), pp. 961-953. [Internet Appendix]

·  "Active Owership " (with Elroy Dimson and Oguzhan Karakas), 2015, Review of Financial Studies, Vol. 28 (12), pp. 3225-3268. (Editor’s Choice)
- Winner of 2012 Moskowitz Prize for Socially Responsible Investing [Link]; Recipient of 2009 French SIR Research Grant and 2008 INQUIRE Europe Research Grant
- Major media citations: Harvard Law School Forum ; Financial Times; Wall Street Journal; Pensions & Investments; Professional Pensions; Financial News; Interview with Motley Fool

·  "Accounting Conservatism and the Cost of Capital: International Analysis", 2015, Journal of Business Finance & Accounting, Vol. 42 (5-6), pp. 555-582.

·  "The Impacts of Product Market Competition on the Quantity and Quality of Voluntary Disclosures", 2010, Review of Accounting Studies, Vol. 15 (3), pp. 663-711.  
- Winner of Best Paper Award at the 2009 Review of Accounting Studies Conference and the 2008 Transatlantic Doctoral Conference

Other Publications


·  "Ownership Structure and Corporate Diversification" (with Yi Zhang), 2006, Business and Politics, Vol. 8, Article 4: Iss. 1, Article 4.

Working Papers

·  "The Effects of Management Earnings Forecast Mandates: Evidence from China" (with Xiaobei Huang, Senyo Tse, and Jennifer Wu Tucker)

·  "Corporate Governance and Restrictions in Debt Contracts" (with Irem Tuna and Florin Vasvari)

·  "Mandatory Disclosure Reform, Monitoring and Executive Compensation" (with Steve Balsam and Elizabeth Gordon)

·  "The Real Effect of Financial Reporting: International Evidence" (with Fariborz Moshirian, Xuan Tian, and Bohui Zhang)

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About Me

Curriculum Vitae [PDF]

My SSRN Author Page

My Google Scholar Citations

Contact Details


Tel: 1-215-204-4231

Fax: 1-215-204-5587

Address: 449 Alter Hall, 1801 Liacouras Walk, Philadelphia, PA 19122


Fox School of Business Accounting Workshops