Research
Published Papers
"The Importance of Individual-Pair Lending Relationships" with Omri Even-Tov, Xinlei Li, and Hui Wang (accepted) Review of Accounting Studies.
"Accounting Treatment of Offsetable Derivatives and Investor Risk Assessment" with Jed Neilson, Philip Wang, and Biqin Xie (accepted) Management Science.
"Financial Reporting Quality and Optimal Capital Structure" with Christina Synn (accepted) Journal of Business, Finance and Accounting
"Anticipatory Effects around Proposed Regulation: Evidence from Basel III" with Bradley E. Hendricks, Jed J. Neilson, and Catherine Shaespeare (2023) Accounting Review 98(1): 285-315.
"Strategic Syndication: Is Bad News Shared in Loan Syndicates?" with Andrea Down and Regina Wittenberg-Moerman (2022) Review of Accounting Studies
"What's My Style" with Zhiming Ma and Derrald Stice (2021) Journal of Business, Finance and Accounting 49(3-4): 461-490.
"CDS Trading and Non-Relationship Lending Dynamics" with JungKoo Kang and Regina Wittenberg-Moerman (2021) Review of Accounting Studies 26(1): 258-292.
"Information Overload and Disclosure Smoothing" with Kimball Chapman, Nayana Reiter and Hal White (2019) Review of Accounting Studies 24: 1486-1522.
"Co-Migration and the Benefits of Relationship Banking" with Urooj Kahn, Xinlei Li and Regina Wittenberg-Moerman.(2019) Accounting Review 94(4):303-344.
"The Effect of Bank Monitoring on Public Bond Terms" with Zhiming Ma and Derrald Stice (2019) Journal of Financial Economics 133(2): 379-396.
"Effects on Comparability and Capital Market Benefits of Voluntary IFRS Adoption" with Mary Barth, Wayne Landsman and Mark Lang (2019) Journal of Financial Reporting 3(1): 1-22.
"The Informational Role of Media in Private Lending" with Robert M. Bushman and Regina Wittenberg-Moerman (2017) Journal of Accounting Research 55 (1): 115-152.
"Bank Competition: Measurement, Decision-Making and Risk-Taking" with Robert M. Bushman and Bradley E. Hendricks (2016) Journal of Accounting Research 54 (3): 777-826.
Data for the BCE measure used in the paper is available upon request.
"Asymmetric Responses to Earnings News: A Case for Ambiguity" (2015) Accounting Review 90 (2): 785-817.
"Delayed Expected Loss Recognition and the Risk Profile of Banks" with Robert M. Bushman (2015) Journal of Accounting Research 53 (3): 511-554.
"The Impact of Ambiguity on Managerial Investment and Cash Holdings" with Monica Neamtiu, Nemit Shroff and Hal White (2014) Journal of Business, Finance & Accounting 41: 1071-1099.
"Accounting Discretion, Loan Loss Provisioning, and Discipline of Banks' Risk-Taking" with Robert M. Bushman (2012) Journal of Accounting & Economics, vol 54, pp 1-18.
"Are IFRS-based and US GAAP-based Accounting Amounts Comparable?" with Mary E. Barth, Wayne R. Landsman, and Mark H. Lang (2012) Journal of Accounting & Economics, vol 54, pp 68-93.
"Religious Social Norms and Corporate Financial Reporting" with Scott Dyreng and William J. Mayew (2012)
Journal of Business, Finance & Accounting, vol 39, pp 845-875.