Accounting and Law Department
PhD (Business Administration-Accounting), Washington
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).
Click links below for PDF documents.
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