Working papers
1. What Anchors Standard-setting Deliberations? (solo-authored)
- Job Market Paper.
- This paper introduces an LLM-based framework that organizes International Accounting Standards Board (IASB) meeting deliberations into a multi-level hierarchical taxonomy. Using this taxonomy, I provide novel evidence on the quality and effectiveness of the standard-setting process, including metrics for deliberation range, depth, balance, and polarization, as well as measures of standard-setter style.
2. Quantifying Standard-setting Deliberations (with Laurence van Lent and Menghan Zhu)
- R&R at the Journal of Accounting Research (3rd-round as a registered report).
- We develop a publicly accessible, fully indexed dataset of official IASB meeting recordings using voiceprint technology and computational linguistics methods. This dataset provides a verbatim, sentence-by-sentence record of the IASB standard-setting deliberations. We then construct refined measures to explore key open issues in the political process of accounting standard-setting, such as how ideological is standard-setting and are accounting standard-setters captured by interest groups.
3. Bank Credit Response to Corporate Disclosure Regulation (solo-authored)
- R&R at the Journal of Accounting & Economics.
- Using supervisory bank-borrower level data from the Deutsche Bundesbank (i.e., German Federal Bank), I investigate how firm-level disclosure regulation influences the competition in the banking sector and the equilibrium level of bank credit across different banking groups.
Work in progress
1. Detecting Directional Shifts in the Standard-setting Process: A Text-based Approach