My research examines the determinants, measurements, and market implications of corporate disclosures of risk-relevant information. I make extensive use of machine learning techniques to analyze how managers acquire risk information from their interactions with informed market participants and incorporate such information into their risk disclosures. My papers have appeared in top journals such as The Accounting Review, Review of Accounting Studies and Journal of Business Finance and Accounting. See more details on my Personal website.
Hossain S; Peng RZ, 2025, 'Impact of Corporate Risk Factor Disclosures on Auditor Judgements and Client Reporting: A Textual Analysis From 10-K Filings', Accounting and Finance, http://dx.doi.org/10.1111/acfi.70110
Journal articles | 2025
Khoo ES; Lu LY; Peng Z, 2025, 'The effect of CEO adverse professional experience on management forecast pessimism', Accounting and Finance, 65, pp. 219 - 250, http://dx.doi.org/10.1111/acfi.13324
Journal articles | 2024
Dai L; Dai R; Ng L; Peng Z, 2024, 'Global outsourcing and voluntary disclosure', Journal of Business Finance and Accounting, 51, pp. 846 - 879, http://dx.doi.org/10.1111/jbfa.12773
Journal articles | 2024
Dai L; Landsman WR; Peng Z, 2024, 'Private Loan Issuance and Risk Factor Disclosure', The Accounting Review, 99, pp. 1 - 28, http://dx.doi.org/10.2308/tar-2021-0236
Journal articles | 2024
Peng Z; Wang P; Christodoulou D, 2024, 'Bridging the gap between stock price and bottom-line accounting numbers', Review of Accounting Studies, 29, pp. 701 - 735, http://dx.doi.org/10.1007/s11142-022-09722-z
Journal articles | 2023
Chen JW; Khoo ES; Peng Z, 2023, 'Climate change disclosure and the information environment in the initial public offering market', Accounting and Finance, 63, pp. 907 - 952, http://dx.doi.org/10.1111/acfi.13085
Journal articles | 2023
Peng Z, 2023, 'Do risk exposures explain accounting anomalies? A new testing method', Accounting and Finance, 63, pp. 2965 - 2983, http://dx.doi.org/10.1111/acfi.12999
Journal articles | 2019
Peng Z; Johnstone D; Christodoulou D, 2019, 'Asymmetric impact of earnings news on investor uncertainty', Journal of Business Finance & Accounting, 47, pp. 3 - 26, http://dx.doi.org/10.1111/jbfa.12428
Working Papers | 2020
Dai L; Dai R; Ng L; Peng Z, 2020, Does Global Outsourcing Affect Corporate Customers’ Voluntary Disclosures?, http://dx.doi.org
Working Papers | 2020
Li L; Peng Z, 2020, Disclosure Processing Costs and Crash Risk: Evidence from Risk Factor Disclosures, http://dx.doi.org
Working Papers | 2019
Peng Z, 2019, Firm fundamentals in the cross-section of risk exposures and stock returns, http://dx.doi.org
Conference Papers | 2023
Hossain S; Peng Z, 2023, 'Auditors’ Portfolio Risks, Audit Fees, and Audit Quality: A Study of SECs Mandatory Risk Factor Disclosures', Sydney, Australia, presented at ISAR, Sydney, Australia, 01 June 2023, http://dx.doi.org/10.26190/unsworks/28728
Conference Papers | 2021
Dai L; Wayne L; Peng Z, 2021, 'Risk Factor Disclosure and Debt Contracting', in Risk Factor Disclosure and Debt Contracting, Online, presented at American Accounting Association 2021 FARS Midyear Meeting, Online, 21 January 2021, https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4049334
Conference Papers | 2018
Peng Z; Wang P; Christodoulou D, 2018, 'Firm Fundamentals, One-Period-Ahead Earnings Expectations and Expected Stock Returns', Milan, Italy, presented at European Accounting Association 2018 Congress, Milan, Italy, 31 May 2018 - 02 June 2018, http://dx.doi.org/10.26190/unsworks/27001
