Although financial statements convey a lot of information, supplementary disclosures help round out the picture of companies' financial health and future performance prospects. My research focuses on the role of financial market regulation and securities litigation in promoting high-quality accounting and disclosure. You can access my SSRN page [here] and my Google Scholar page [here].
“Regulatory Oversight of Voluntary SEC Filers,” with Bret Johnson, Accounting Horizons, April 2024
“Litigation Risk and Non-GAAP Reporting”, with Ted Christensen, Ken Merkley, and John Treu, Journal of Business, Finance, and Accounting, April 2024
“Regulatory Spillover Effects in OTC Markets,” with Jianning Huang and Fuzhao Zhou, Review of Accounting Studies, September 2023
“The Information Content of Publicly Accessible Federal Court Documents,” with Richard Carrizosa, The Accounting Review, October 2022.
“Are Lengthy and Boilerplate Risk Factor Disclosures Inadequate? An Examination of Judicial and Regulatory Assessments of Risk Factor Language,” with Jeff McMullin and John Treu, The Accounting Review, July 2021.
“When are Firms Sued for Qualitative Disclosures? Implications of the Safe Harbor for Forward-Looking Statements”, with Ken Merkley and John Treu, The Accounting Review, January 2020.
“Intra-Industry Information Transfer Effects of Leading Firms’ Earnings Narratives” with Ray Pfeiffer, Rosemond Desir, and Lumina Albert, Review of Quantitative Finance and Accounting, January 2020
“10-K Repetition and Managerial Reporting Incentives” with Ray Pfeiffer, Journal of Financial Reporting, Spring 2017.
“Why are 10-K Filings So Long?” with Ray Pfeiffer, Accounting Horizons, March 2016.
“The impact of increased disclosure requirements and the standardization of accounting practices on earnings management through the reserve for income taxes,” with Sonja Rego, Ryan Wilson, and Xiaolee Tian, Review of Accounting Studies, March 2015.
"Financial regulation in geographically-segmented executive labor markets: Evidence From TARP” International Review of Financial Analysis, October 2014.
“Measuring R&D Curtailment among Short-Horizon CEOs”. The Journal of Corporate Finance, June 2011.
"Media Sentiment and Shareholder Litigation," with Jianning Huang, Jeff McMullin, and Angela Zhou
"Facts versus Opinions: An Analysis of Media Quotes in Securities Litigation Complaints," with Enayet Hossain, Jeff McMullin, and John Treu
"Intellectual Property Rights and R&D Disclosure," with Liang Hui and Xinyuan Shao
"Regulatory Intensity and Financial Reporting Quality," with Nazmul Islam and Pradeep Sapkota