Research

My current research focuses on Accounting Classification Shifting, Tax Avoidance. My research interests also include Earnings Management, Non-GAAP and other financial reporting issues.

Working Papers: 

• “Does Litigation Risk Deter Classification Shifting? Evidence from a Quasi-Natural Experiment” (solo authored) (Accepted for presentation at the 2022 Annual Meeting of the American Accounting Association; Presented at 2022 Doctoral Student-Faculty Interchange (DSFI) at UMass Lowell; Presented at 2022 Doctoral Conference at UMass Boston; Under review at Contemporary Accounting Research)

• “Do Firms Use Classification Shifting to Manage Credit Rating? Evidence from the Investment-Speculative Grade Borderline” (with Robert Kim) (Under 2nd Review at Advances in Accounting)

• “Does Competition Increase Classification Shifting?” (with Robert Kim and Surjit Tinaikar)  (Presented at the 44th Annual Congress of the European Accounting Association at Bergen, Norway)

• “Effect of Corporate Culture on Tax Avoidance: Evidence from Non-Financial Misconduct Penalties” (solo authored) (Presented at the 2022 AAA/ Deloitte/ J. Michael Cook Doctoral Consortium)

• “Does Non-Financial Misconduct Increase Cost of Capital?” (with Robert Kim)

Work in Progress:

• “Income Increasing Classification Shifting. Is the Market Efficient?”: data analysis stage

Conference Presentations:

• 2022 American Accounting Association annual meeting

• 2022 AAA Joint Meeting of the Mid-Atlantic & Northeast Regions

• 2022 AAA/Deloitte/J. Michael Cook Doctoral Consortium.

• 2022 Doctoral Student-Faculty Interchange (DSFI) at UMass Lowell

• UMass Boston doctoral seminar 2020, 2021, 2022