Academic Publications

"Trust and Contracting: Evidence from Church Sex Scandals.", Journal of Business Ethics 182, Iss. 2 (2023): 421-442, with Sterling Huang . 

"Distributed Ledgers and Operations.", Manufacturing & Service Operations Management (M&SOM) 22, Iss. 2  (March-April 2020): 223-240,  with Volodymyr Babich . 

"Zombie Board: Board Tenure and Firm Performance.", Journal of Accounting Research 56, 4 (September 2018): 1285-1329 with Sterling Huang.   

A short related video (in French):  Durée des mandats des membres des conseils d'administration

 "The Bright Side of Managerial Over-optimism." Journal of Accounting and Economics, 62, 1 (August 2016): 46-64 with Charles Hsu, Benjamin Segal and Rencheng Wang.

 "Management Forecast Consistency." Journal of Accounting Research, 52, 1 (March 2014): 163-191 with Charles Hsu and Rencheng Wang.

 "The Role of Analysts In Intra-industry Information Transfer." The Accounting Review, 88, 4 (July 2013): 1265-1287 with Rui Shen. 

"Analyst Forecast Consistency." The Journal of Finance, 68, 1 (February 2013): 271-297 with Charles Hsu. 

A related video:  here

"The Role of Anchoring Bias in the Equity Market: Evidence from Analysts' Earnings Forecasts and Stock Returns." Journal of Financial and Quantitative Analysis, 48 (2013): 47-76 with Ling Cen, and K.C. John Wei. 

"Endogenous Overconfidence In Managerial Forecasts." Journal of Accounting and Economics, 51, 3 (April 2011): 300-313 with Charles Hsu. 

"CEO Ability, Pay, And Firm Performance." Management Science, 56, 10 (October 2010): 1633-1652  with Yuk Ying Chang, and Sudipto Dasgupta. 

 "How Does Financial Reporting Quality Relate To Investment Efficiency?." Journal of Accounting and Economics, 48, 2-3 (December 2009): 112-131 with Gary C. Biddle and Rodrigo S. Verdi.

"Does Religion Matter In Corporate Decision Making In America?." Journal of Financial Economics, 93, 3 (September 2009): 455-473 with Kai Wai Hui.

"The Effect of Auditor Quality on Financing Decisions." The Accounting Review, 84, 4 (July 2009): 1085-1117 with Xin Chang, and Sudipto Dasgupta. 

 "Analyst Coverage And Financing Decisions." The Journal of Finance, 61, 6 (December 2006): 3009-3048 with Xin Chang, and Sudipto Dasgupta.

"Does Past Success Lead Analysts To Become Overconfident?." Management Science, 52, 4 (April 2006): 489-500 with  Lior Menzly. 

"Accounting Quality and Firm-level Capital Investment." The Accounting Review 81, Iss. 5 (2006), 963-982. with Gary Biddle.

"Organized Labor and Information Asymmetry in Financial Markets." Review of Accounting Studies, 11, 4 (2006): 525-548. 

"The Credibility of Self-regulation: Evidence From The Accounting Profession's Peer Review Program." Journal of Accounting and Economics, 40, 1-3 (December 2005): 211-229  with Clive Lennox. 

Gouvernance et Transformation Numérique (Governance and Digital Transformation). Finance-Contrôle-Stratégie, forthcoming, with Vanessa Serret.

Sun Hung Kai: a Governance Crisis in a Family Firm (with published teaching notes). International Journal of Case Studies in Management, Vol. 15, Iss. 3. 2017, distributed by the Harvard Business Review.

Marital Status and Earnings Management (A Note). European Accounting Review, Vol. 26, Iss. 1, 2017, pp. 1307-1338, with Sterling Huang and Yanping Xu.

Chief Uncertainty Officers, the case of the armed forces, Insurance and Risk Management, March-June 2015, Vol. 82 (1-2), pp. 185-197 with Paul-Antoine Croizé. 

Conglomerate Structure and Capital Market Timing, Financial Management, Winter, Vol. 39, Iss. 4, 2010, pp. 1307-1338, with X. Chang, C. M. Shih and L. Tam.

Shareholder Activism with Weak Corporate Governance: Social Pressure, Private Cost and Organized Crime, Japanese Journal of Management Accounting, Vol. 1, 2006, pp. 55-73 with Tomoki Oshika. 

Accounting Behavior of German Firms after an ADR Issuance. The International Journal of Accounting, Vol. 38, 2003, pp. 355-376.

Blockchain: sécurité et confidentialité. (Blockchain: Security and Privacy), French Military Police Journal (Revue de la Gendarmerie Nationale), Issue 4, 2018, pp.99-103.

English translation:  Blockchain: Security and Privacy

Nouvelles complexités, nouvelles menaces. (New Complexities, New Threats) French Military Police Journal (Revue de la Gendarmerie Nationale), Issue 4, 2017, pp. 53-56.

English translation: New Complexities, New Threats.

WannaCry and the Diffusion of Zero Day Exploits / WannaCry et la diffusion des « zero day exploits », French Military Police Journal (Revue du CREOGN), July 2017.

Scientific Sense, a podcast discussion with Gill Eapen on my research.

Cyber-Breaches: Who Cares?, Harvard Law School Forum on Corporate Governance and Financial Regulation, 11/15/2016 with B. Segal and M. Zhang.

Une video sur ce sujet est ici (a short video in French on the topic).

The Uncertainty Principle. International Corporate Governance Network (ICGN) Yearbook, June 2015.

Two wrongs make a right: when consistency trumps accuracy in forecasting. Finance and Accounting Memos, Vol. 1, Iss.1, 2014, pp. 41-45, with Charles Hsu.

Analyst forecasts: it pays to be off!, The Journal of Investment Management, Vol. 11, No. 4, 2013, pp. 1–14, with Charles Hsu.

Le Dirigeant: compétence, rémunération et performance de l'entreprise. Les Cahiers du Management, Revue RH&M, January 2013.