Dr. Henry Huang, associate professor of accounting at YU’s Sy Syms School of Business, will publish an article in Contemporary Accounting Research, a top academic accounting journal. The article, “Hedge Fund Intervention and Accounting Conservatism,” explores the value implications of hedge fund activism by examining whether and how hedge fund intervention changes the level of conservatism in target firms’ financial reporting. Overall, Huang’s findings provide support for informed monitoring by hedge fund activists.
Dr. C.S. Agnes Cheng, of Hong Kong Polytechnic University and Louisiana State University, and Dr. Yingua Li, of Baruch College, City University of New York, coauthored the article with Huang.