Published papers are listed in reverse chronological order.
Published papers are listed in reverse chronological order.
(13) “The Value of Equal Access to Mandatory Disclosure: Evidence from the Great Postal Strike of 1970” (with Mohan Venkatachalam), Review of Accounting Studies, June 2025, 30 (2): 1397–1431.
Western Finance Association (WFA) Conference paper (2023)
Topic Area: Mandatory firm disclosure; capital market
Figures from the paper: Trading volume changes for affected firms surrounding the Great Postal Strike of 1970
(12) “On the EPA’s Radar: The Role of Financial Reports in Environmental Regulatory Oversight” (with Annika Wang), Journal of Accounting Research, December 2024, 62 (5): 1849–1900.
Journal of Accounting Research (JAR) Special Issue on ESG
Topic Area: ESG; environmental regulatory oversight; information acquisition
Figures from the paper: The role of financial reports in the EPA's regulatory activities
(11) “Leasing Loses Altitude While Ownership Takes Off: Real Effects of the New Lease Standard” (with Mohan Venkatachalam), The Accounting Review, May 2024, 99 (3): 315–347.
FASB, IASB, and TAR Joint Conference paper (2022)
Topical Area: Standard setting; real effects
Figures from the paper: Leased vs. owned aircraft for public and private airlines
(10) “An Analysis of Carbon-Reduction Pledges of U.S. Oil and Gas Companies” (with Hemang Desai, Pauline Lam, and Shiva Rajgopal), Management Science, June 2023, 69 (6): 3748–3758.
Topic area: ESG; carbon emission; capital market
(9) “Leveraging Big Data to Study Information Dissemination of Material Firm Events” (with Mohan Venkatachalam), Journal of Accounting Research, May 2022, 60 (2): 565–606.
Journal of Accounting Research (JAR) Conference paper (2021)
Topic area: Big data; firm disclosure; traditional media
Figures from the paper: Operational disruptions at U.S. oil refineries
(8) “Major Government Customers and Loan Contract Terms” (with Daniel Cohen, Ningzhong Li, and Yun Lou), Review of Accounting Studies, March 2022, 27 (1): 275–312.
Topical Area: Debt contract; supply chain
(7) “Do Financing Constraints Lead to Incremental Tax Planning? Evidence from the Pension Protection Act of 2006” (with John Campbell and Nathan Goldman), Contemporary Accounting Research, Fall 2021, 38 (3): 1961–1999.
Topic area: Corporate finance; tax strategies
Figures from the paper: The impact of financial constraints on corporate tax planning
(6) “Economic Consequences of IFRS Adoption: The Role of Changes in Disclosure Quality” (with Gianfranco Siciliano and Mohan Venkatachalam), Contemporary Accounting Research, Spring 2021, 38 (1): 129–179.
Contemporary Accounting Research Conference paper (2019)
Topical Area: Disclosure quality; standard setting
A figure from the paper: Changes in disclosure quality for IFRS adopters and nonadopters
(5) “Separating Information about Cash Flows from Information about Risk in Losses” (solo author), Management Science, June 2021, 67 (6):3570–3595.
This paper is based on my thesis at Duke University
Topic Area: Capital market; loss firms; empirical asset pricing
A figure from the paper: Stock price as a function of operation value and liquidation value
(4) “Investment in a Smaller World: The Implications of Air Travel for Investors and Firms” (with Zhi Da, Umit Gurun, and Mitch Warachka), Management Science, January 2021, 67 (1): 417–435.
Topical Area: Investment; empirical asset pricing
A figure from the paper: Impact of air hub openings on air traffic, portfolio holdings, and number of investors
(3) “Customer-Base Concentration, Investment, and Profitability: The U.S. Government as a Major Customer” (with Daniel Cohen), The Accounting Review, January 2020, 95 (1), 101–131.
Topical Area: Corporate finance; supply chain
A figure from the paper: Time-series patterns of customer concentrations
(2) “Do the FASB’s Standards add Shareholder Value?” (with Urooj Khan, Shivaram Rajgopal, and Mohan Venkatachalam), The Accounting Review, March 2018, 93 (2), 209–247.
Notable Contribution to Accounting Literature Award
Financial Accounting and Reporting Section (FARS) Best Paper Award
Topical Area: Standard setting; capital market
(1) “R2 and Idiosyncratic Risk are not Interchangeable” (with Shivaram Rajgopal and Mohan Venkatachalam), The Accounting Review, November 2014, 89 (6), 2261–2295.
Topical Area: Capital market; disclosure quality