Dr. P.Y.E. (Edith) Leung
Edith Leung joined the Erasmus School of Economics as an Assistant Professor in Financial Accounting in 2013. She earned her PhD at Tilburg University (2013) and was a visiting PhD student at Chicago Booth from 2012-2013. Her research focuses on disclosures, regulation and inter-firm relationships. Her work has been published in the Journal of Accounting Research, The Accounting Review and Journal of Business, Finance and Accounting. In 2016, she was awarded an NWO Veni grant of 250,000 euros for her project on non-GAAP disclosures ("Disclosures of Alternative Performance Metrics: Misleading or Informative?").
P.Y.E. Leung & A.J.M. Verriest (2015). The Impact of IFRS 8 on Geographical Segment Information. Journal of Business Finance and Accounting, 42 (3-4), 273-309. doi: http://dx.doi.org/10.1111/jbfa.12103
P.Y.E. Leung & P.P.M. Joos (2013). Investor Perceptions of Potential IFRS Adoption in the United States. The Accounting Review, 88 (2), 577-609. doi: http://dx.doi.org/10.2308/accr-50338
PhD Tracks (2)
Editorial positions (3)
Accounting and Business Research
Ad Hoc Reviewer
The European Accounting Review
Ad Hoc Reviewer
The Accounting Review
Ad Hoc Reviewer
PhD Vacancy (1)
This PhD project focuses on the role of financial reporting and disclosure in capital markets and corporate valuation. Financial reporting is essential in today’s capital markets and helps resolve important information and incentive problems. Markets-based accounting research aims at understanding the role of financial information production and disclosure in markets, its use by key stakeholders such as investors, creditors, and analysts, and determining firms’ fundamental valuations.
Recent developments in the field of financial reporting include (i) increased disclosure of alternative, “non-GAAP”, information that does not conform to accounting standards; (ii) integrating financial and non-financial reporting information (e.g., corporate social responsibility, corporate governance) into a single report; (iii) growing complexity of financial reporting information (iv) increased regulation and oversight (e.g. external audit of financial report, compliance). This project will focus on one (or more) of these recent developments.
During the course of the four-year PhD project, the PhD student will receive extensive training in accounting, finance, and econometrics during the first year (tailored to the student’s prior training). At the end of the first year, the PhD student is expected to have completed a research proposal containing a broad outline of the projects to be conducted during the remaining three years. During these years, the PhD student is expected to complete three empirical and/or analytical studies which are sufficiently developed for submission to top-tier journals in the field. Afterwards, the aim is that the PhD student is sufficiently trained and his/her projects are sufficiently well developed such that he/she will have good prospects on the international (academic) job market.
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