I am an Assistant Professor of Accounting at McGill University.

My research interests include corporate financial reporting and voluntary disclosure, information gathering and processing of investors and financial analysts, and usage of information in mitigating agency problems.

I hold a Ph.D. degree in Management Science with concentration in Accounting from the University of Texas at Dallas, a Master and Bachelor degree in Finance from Peking University, China.

I mainly use Python and R for data procesing, textual analysis, and machine learning.

My teaching interests include financial accounting and reporting (all levels), accounting theory, data analytics, accounting information system, and Ph.D. seminars.

Research Interests

My general research interest focuses on the acquisition and processing of information by various market participants, how information plays a role in their decision-making processes, and the interaction between different market participants. Specifically, I am interested in corporate disclosure, financial analysts, and the capital market’s disciplinary role on corporate decisions.

Publications

  1. “The Market’s Assessment of the Probability of Meeting or Beating the Consensus”

    Coauthor: Stan Markov

    Journal: Contemporary Accounting Research, 2017 (January).

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  2. “Technological Peer Pressure and Product Disclosure”

    Coauthor: Sean Cao, Jenny Tucker, and Chi Wan

    Journal: The Accounting Review, 2018 (November).

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  3. “The Information Content of Operations-Related Disclosure”

    Journal: Journal of Accounting Literature, 2019 (December).

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  4. “Adverse Selection, Diversion of Resources and Conservatism”

    Coauthor: Pei‐Cheng Liao, Suresh Radhakrishnan

    Journal: Contemporary Accounting Research, 2021 (Summer).

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  5. “Labor Market Benefit of Disclosure: Evidence from External CEO Turnover”

    Coauthor: Sean Cao, Yinghua Li

    Journal: Contemporary Accounting Research, 2022. Forthcoming.

    View Fulltext

Data and Programming Codes

You may download the data and programming codes for your research/teaching use. The data is provided as is. I would appreciate it if you make proper acknowledgements in your work. If you find any errors in the data and codes, please feel free to inform me. Thanks!

  1. "Technological Peer Pressure (TPP)" Data File

    Download

    Paper:“Technological Peer Pressure and Product Disclosure”

    Authors: Sean Cao, Guang Ma, Jenny Tucker, and Chi Wan

    Journal: The Accounting Review, 2018 (November).

    Data Format: Stata

    Data Range: Fiscal Year 1990-2013

    Frequency: Firm-Year

    Variables: GVKEY, FYEAR (fiscal year), TPP

  2. "Financial Statement Similarity (FSS)" Data File

    Paper:“Financial Statement Similarity”

    Authors: Stephen Brown, Guang Ma, and Jenny Tucker

    Data Format: Stata

    Data Range: Fiscal Year 1997-2021

    Download the firm-year version

    Frequency: Firm-Year

    Variables: GVKEY, FYEAR (fiscal year), FSS

    Download the firmpair version

    Frequency: Firm i-j pair, Year

    Variables: SICH3 (3-digit historical SIC code), FYEAR (fiscal year), GVKEY_i, GVKEY_j, FSS_Pair

Teaching Interests and Experiences

My teaching interests are in Financial Accounting and Corporate Reporting (all levels, US GAAP and IFRS), Managerial Accounting, Data Analytics, Accointing Information System, and PhD Research Seminars.

Development of Accounting Thoughts

Undergraduate, 2020/2021/2022 Winter

McGill University

Enrollment: 90 on avrage

Rating: 4.7/5.0 (latest)

Empirical Accounting Research

PhD research seminar, 2018 Fall

National University of Singapore

Corporate Accounting and Reporting

Undergraduate (Sophomore/Junior), 2018 Spring

National University of Singapore

Enrollment: 150

Rating: 4.1/5.0

Introductory Financial Accounting

Undergraduate (all grades, university open class), 2012 - 2018

National University of Singapore

Enrollment: 600+(average)

Rating: 4.0/5.0(average)

Introductory Financial Accounting

Undergraduate, 2011

The University of Texas at Dallas

Enrollment: 30+(average)

Rating: 4.5/5.0(average)

Teaching Assistance, 2007-2012

The University of Texas at Dallas

Financial Accounting (Under, Master, MBA, EMBA)

Financial Management of Healthcare Organizations (MBA)

Research Seminar in Capital Markets (PhD)