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 The Accounting Review)

  • “Do Firms Use Classification Shifting to Manage Credit Rating? Evidence from the Investment-Speculative Grade Borderline” (with Robert Kim) (Under 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)

  • “Do Bad Barrels Avoid Less Taxes? Evidence from Non-Financial Misconduct” (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 (forthcoming)

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

  • UMass Boston doctoral seminar 2020, 2021, 2022