Working papers
1. Quantifying Standard-setting Deliberations (with Laurence van Lent and Menghan Zhu)
- Invited for resubmission as a registered report to the Journal of Accounting Research.
- We develop a publicly accessible, fully indexed dataset of International Accounting Standards Board (IASB) meeting recordings, employing voice printing technology and natural language processing techniques to analyze the timing and content of contributions by various speakers in the IFRS standard-setting deliberation process. Using this dataset, we provide new evidence on unresolved issues in the political process of accounting standard-setting, including ideological influences, interest group capture, and decision-making effectiveness.
2. Bank Credit Response to Corporate Disclosure Regulation (solo-authored)
- Using supervisory bank-borrower level data from the Deutsche Bundesbank, in this study I investigate how firm-level disclosure regulation, distinct from bank-specific regulatory frameworks, reshapes competitive dynamics and credit allocation within the banking sector.
Work in progress
1. Detecting Directional Shifts in the Standard-setting Process: A Text-based Approach