Seminar Series

If you are interested in presenting your accounting research papers at a future seminar, please contact

Dr Jungbae Kim (jungbaekim@smu.edu.sg) or;
Dr Pengkai Lin (pklin@smu.edu.sg)



The Joint Effect of Audit Quality and Legal Regime on the Use of Real versus Accrual-based Earnings Management: International Evidence
Dr Jong-Hag CHOI
Associate Professor, Seoul National University


Firms' Disclosure Policies and Capital Investment Constraints: Evidence from Reg FD
Ms Yunyan ZHANG
PhD Candidate, The Ohio State University


Litigation Risk and Management Forecast Optimism: Is Bad News Really Less Biased Than Good News?
Ms Helen Hurwitz
PhD Candidate, Columbia Business School


The Role of Accounting Conservatism in Firms' Financial Decisions
Mr Jimmy Lee
PhD Candidate, Northwestern University


Income Statement Effects of Derivative Fair Value Accounting: Evidence from Bank Holding Companies
Ms Hui Zhou
PhD Candidate, University of Illinois-Urbana-Champaign


Creditor Control, State of Nature Verification, and Financial Reporting Conservatism
Mr Liang Tan
PhD Candidate, Northwestern University


The Interaction of Voluntary and Mandatory Disclosures: Evidence from the SEC's Elimination of the IFRS-US GAAP Reconciliation
Ms Julia YU
PhD Candidate, University of Georgia


Accounting Flexibility and Managers' Forecast Behavior Prior to Seasoned Equity Offerings
Mr Jae Bum Kim
PhD Candidate, University of Minnesota


Analyst and Market Responses to Tax Motivated Loss Shifting
Dr Frank ZHANG
Associate Professor, Yale University


What Drives Credit Rating Changes? A Return Decomposition Approach
Ms Sunhwa CHOI
PhD Candidate, Seoul National University