Speakers

Kevin Smith completed his PhD in accounting at University of Pennsylvania’s Wharton School of Business in 2018. Prior to starting his PhD, he earned bachelor’s degrees in accounting, economics, finance, and mathematics at the University of Maryland College Park. Smith’s research focuses on how the diversity of information that investors possess — including voluntary and mandatory firm disclosures and private information on firm risk — influences their trading patterns and market prices. He further applies theoretical models to study how equity and option prices can be used to measure key features of firms’ accounting reports.

Professor Yao Lu studies financial disclosure and reporting, with a focus on financial institution and capital market settings. Some of his recent work investigates the effect of liquidity disclosure regulation on banks’ liquidity holdings, the predictability of banks’ long-term loan losses, and the information content of management guidance. He is also interested in the role of accounting in corporate sustainability. He received his PhD in accounting from the University of Chicago. Prior to his PhD studies, he worked for Goldman Sachs as an equity research analyst in Hong Kong.

Yifang Xie is an Assistant Professor in Accounting. She received her Ph.D. from Washington University in St. Louis. Her research interests include corporate information disclosure and the roles of financial intermediaries in capital markets. She is particularly interested in understanding the economic forces that shape a firm’s decision on information disclosure and its implications on the capital markets.

Thomas Bourveau joined Columbia University in 2018. He previously served on the faculty at the Hong Kong University of Science and Technology. He obtained in PhD in Management Science from HEC Paris. He teaches financial statement analysis in Columbia Business School's MBA program. Professor Bourveau primarily conducts empirical research. His research lies at the intersection of accounting, law, and economics. He is most interested in evaluating the implications of regulatory interventions in financial markets, often through the role of information disclosure.

Professor Dyer is an assistant professor in the School of Accountancy at the BYU Marriott School of Business. He earned his bachelors and masters degrees in accounting at BYU and his doctorate in accounting at the University of North Carolina. Prior to joining BYU Marriott in 2021, he was on faculty at the Samuel Curtis Johnson Graduate School of Management at Cornell University.

His research focuses primarily on the disclosure choices and information retrieval choices by capital market participants, with a particular interest in capitalizing on new statistical analysis techniques such as machine learning. His research has been published in leading journals, including the Journal of Accounting and Economics, the Journal of Accounting Research, the Journal of Financial Reporting, and Auditing: a Journal of Practice and Theory.

Professor Dyer currently teaches financial statement analysis in the MBA, the Masters of Accountancy, and the Finance programs.

Research Interests:

How markets learn from disclosure, managerial disclosure strategy, analyst forecast strategy and the horizon of earnings expectations