1. Inter-firm Information Asymmetry
Inter-firm relationships are important channels through which economic values are created, and shocks are transmitted across different sectors. As such, inter-firm information sharing, or lack thereof (i.e., information frictions), between trade partners can influences productivity growth, innovation spillover, and shock propagations in the economy.
As an accounting researcher, I am interested in understanding economic consequences of information asymmetry between trade partners. In particular, my research highlights the importance of the firm’s public disclosures and financial reporting systems to its trade partners. Broadly speaking, my work focuses on (i) both real and information effects of inter-firm information asymmetry, (ii) interplay between public and private information channels for trade partners, and (iii) spillover effects across networks of firms.
As an accounting researcher, I am interested in understanding economic consequences of information asymmetry between trade partners. In particular, my research highlights the importance of the firm’s public disclosures and financial reporting systems to its trade partners. Broadly speaking, my work focuses on (i) both real and information effects of inter-firm information asymmetry, (ii) interplay between public and private information channels for trade partners, and (iii) spillover effects across networks of firms.
2. Corporate Intangible Valuation
I am also interested in corporate intangibles—specifically, (i) accounting-related issues on intangible asset valuations, and (ii) discrepancies between accounting and legal treatments of corporate intellectual properties (IP)