Read the latest research from the Ross Institute faculty members
This page highlights some of the accounting department's faculty papers in emerging areas.
- April Klein, Raffaele Manini, and Yanting Shi, "Across the Pond: How U.S. Firms’ Boards of Directors Adapted to the Passage of the GDPR," Contemporary Accounting Research (Forthcoming): 2020.
- April Klein, Tao Li, and Bobo Zhang, "Seeking Out Non-Public Information: Sell-Side Analysts and the Freedom of Information Act," The Accounting Review, Vol. 95, No.1, pp. 233-257: 2020.
- April Klein, Anthony Saunders, Forester Wong, Yu Ting, "Is There a Quid Pro Quo between Hedge Funds and Sell-Side Equity Analysts?" Journal of Portfolio Management, Vol. 45, Issue 6, pp.117-132: 2019.
- April Klein, Seil Kim, "Did the 1999 NYSE and NASDAQ Listing Standard Changes on Audit Committee Composition Benefit Investors?" The Accounting Review, Vol. 92, No. 6, pp.187–212: 2017.
- Chongho Kim, Paul E. Fischer, and Frank Zhou, "Disagreement About Fundamentals: Measurement and Consequences," Review of Accounting Studies: 2021.
- Christine Cuny, Even-Tov, Omri, and Watts, Edward, "From implicit to explicit: The impact of disclosure requirements on hidden transaction costs," Journal of Accounting Research, Vol. 59: 2021.
- Christine Cuny, "Voluntary Disclosure Incentives: Evidence from the Municipal Bond Market," Journal of Accounting & Economics 62, pp. 87-102: 2016.
- Ilan Guttman and Xiaojing Meng, "The Effect of Voluntary Disclosure on Investment Inefficiency," The Accounting Review: 2021.
- Ilan Guttman, Sivan Frenkel, and Ilan Kremer, "The Effect of Exogenous Information on Voluntary Disclosure and Market Quality," Journal of Financial Economics 138: 2020.
- Ilan Guttman, Cyrus Aghamolla, "Strategic Timing of IPOs and Disclosure: A Dynamic Model of Multiple Firms," The Accounting Review, Vol. 96, No. 3, NYU Stern School of Business Research Paper Series: 2020.
- Ilan Guttman, Beyer Anne, and Ivan Marinovic, "Earnings Management and Earnings Quality: Theory and Evidence," The Accounting Review: 2019.
- Ilan Guttman, Ivan Marinovic, "Debt contracts in the presence of performance manipulation," Review of Accounting Studies, Vol. 23, 1005–1041: 2018.
Mary Brooke Billings, Kevin Hsueh, Melissa F. Lewis-Western, and Gladriel Shobe, "Innovations in IPO Deal Structure: Do Up-C IPOs Harm Public Shareholders? Management Science", forthcoming.
Mary Brooke Billings, Stephen Ryan, and Han Yan, "Climate Risk, Population Migration, and Banks’ Lending and Deposit-Taking Activities,” Working paper, 2022.
- Mary Brooke Billings, April Klein, and Yanting Shi, “Investors’ Response to the #MeToo Movement: Does Corporate Culture Matter?” Review of Accounting Studies, 27, 897-937, 2022.
- Mary Brooke Billings, Christine Petrovits, and Danye Wang, "The scale and scope of corporate litigation exposure and the factors that explain contingent loss disclosures," Working Paper: 2022.
- Mary Brooke Billings, Matthew C. Cedergren, and Svenja Dube, "Does litigation change managers’ beliefs about the value of voluntarily disclosing bad news?" Review of Accounting Studies: 2021.
- Paul Zarowin, Dennis Oswald, and Han Seong Ryu, "R&D Accounting, Earnings Management, and Investment Efficiency", Available at SSRN: 2022
- Paul Zarowin, Olga Bogachek, and Massimiliano Bonacchi, "Capital Markets and Short-Termism: Evidence from the Investment Behavior of Public and Private Firms", Available at SSRN: 2022
- Paul Zarowin, Dennis R. Oswald, and Ana Simpson, "Capitalization vs Expensing and the Behavior of R&D Expenditures," Econometric Modeling: Corporate Finance & Governance eJournal, 2021.
- Stephen G. Ryan, Jed J. Neilson, Philip Wang, and Biqin Xie, "Asset-Level Transparency and the (E)Valuation of Asset-Backed Securities," Journal of Accounting Research, 60 (3): pp 1131-1183: 2022.
- Stephen G. Ryan and Barbara Seitz, "GROSS VERSUS NET BALANCE SHEET PRESENTATION OF OFFSETTING DERIVATIVES ASSETS AND LIABILITIES," Working Paper: 2021.
- Stephen G. Ryan, Urooj Khan and Abhishek Varma, "Fair Value versus Amortized Cost Measurement and the Timeliness of Other-than-Temporary Impairments: Evidence from the Insurance Industry," Columbia Business School Research Paper No. 17-109: 2019.
- Stephen G. Ryan, Sehwa Kim and Seil Kim, "Economic Consequences of the AOCI Filter Removal for Advanced Approaches Banks," 29th Annual Conference on Financial Economics & Accounting 2018, Baruch College Zicklin School of Business Research Paper No. 2018-10-06: 2019.
- Stephen G. Ryan, Gauri Bhat, Dushyantkumar Vyas, "The Implications of Credit Risk Modeling for Banks’ Loan Loss Provisions and Loan-Origination Procyclicality," Management Science 65(5):2116-2141: 2019.
- Stephen G. Ryan, Yiwei Dou, and Biqin Xie, "The Real Effects of FAS 166/167 on Banks’ Mortgage Approval and Sale Decisions," Journal of Accounting Research, Vol. 56: 2018.
- Stephen G. Ryan, and Viral V. Acharya, "Banks’ Financial Reporting and Financial System Stability," Journal of Accounting Research: 2016.
- Xiaojing Meng, Tim Baldenius, and Lin Qiu, The Value of Board Commitment, Review of Accounting Studies, 26: 1587-1622, 2021.
- Xiaojing Meng and Ilan Guttman, "The Effect of Voluntary Disclosure on Investment Inefficiency," The Accounting Review: 2021.
- Xiaojing Meng and Joyce Tian, Board Expertise and Executive Incentives, Management Science, 66 (11): 5448-5464: 2020.
- Yiwei Dou and Yongoh Roh, "Public Disclosure and Consumer Financial Protection," Conditional Acceptance in Journal of Financial and Quantitative Analysis 2022.
- Yiwei Dou, Jing Chen, and Youli Zou, "Information Externalities of SFAS 161: Evidence from Supply Chains,". The Accounting Review: 2021.
- Yiwei Dou, Daniel Aobdia, and Jungbae Kim, "Public audit oversight and the originate-to-distribute model," Journal of Accounting and Economics 72: 2021.
- Yiwei Dou, "The Spillover Effect of Consolidating Securitization Entities on Small Business Lending," The Accounting Review, Forthcoming: 2021.
- Yiwei Dou, Xi Chen, Yang Ha Cho, and Baruch Itamar Lev, "Predicting Future Earnings Changes Using Machine Learning and Detailed Financial Data," Journal of Accounting Research, Forthcoming, 2022.
- Yiwei Dou, Brian Akins, and Jeffrey Ng, "Corruption in bank lending: The role of timely loan loss recognition," Journal of Accounting and Economics, Vol. 63, Issues 2–3: 2017.