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Feng Gu

Associate Professor
Accounting and Law Department


PhD (Business Administration-Accounting), Washington University
MA (Economics), Washington University
BA (Economics), Beijing University



His current research interests include measurement and valuation of intellectual capital (intangible assets), corporate management and reporting of investments in intangibles, and firms' voluntary disclosure of financial and non-financial information. He has published work on these topics in referred academic journals. His recent research results on the usefulness of knowledge-based measures were quoted in Fortune (April 16, 2001), Business Week (June 18, 2001; December/January, 2005/2006), and Harvard Business Review (June, 2004).

Current Teaching


Selected Publications

(click to download)

 "The Credibility of Voluntary Disclosure and Insider Stock Transactions" with J. Li, Journal of Accounting Research (Vol. 45, No. 4, 2007): 771-810

 "Innovation, Future Earnings, and Market Efficiency" Journal of Accounting, Auditing, and Finance (Vol. 20, No. 4, 2005): 385-418

 "Intangible Assets, Information Complexity, and Analysts? Earnings Forecasts" with W. Wang, Journal of Business Finance and Accounting (Vol. 32, No. 9 and 10, 2005): 1673 - 1702

 "The Information Content of Royalty Income" with B. Lev, Accounting Horizons (Vol. 18, No. 1, 2004): 1-12

"Disclosure of Innovation Activities by High-Technology Firms" with J. Li, Asia-Pacific Journal of Accounting and Economics (Vol. 10, No. 2, 2003): 143-172

Contact Information

Feng Gu
Associate Professor
Accounting and Law
School of Management
University at Buffalo
336 Jacobs Management Center
Buffalo, NY 14260-4000

Tel: 716-645-3273