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