He has published papers in top academic journals including Accounting Review, Contemporary Accounting Research, Journal of Accounting and Economics, Journal of Accounting Research, Review of Accounting Studies, and Management Science. His monograph “Accounting Information and Equity Valuation: Theory, Evidence, and Applications” has been used as teaching materials for doctoral and master programs and executive training.
Professor Zhang conducts theoretical and empirical research to explore how firms’ financial reporting information and voluntary disclosure affect the decisions of market investors and business managers, and how financial reporting standards should be designed to facilitate economic decision-making and resource allocation. His research interests include accounting-based valuation, economic consequences of corporate disclosure, earnings management, and design of financial reporting standards.