Mr Zihang Peng
Senior Lecturer

Mr Zihang Peng

Business School
School of Accounting, Auditing and Taxation

Personal website.

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


  • 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,
    Journal articles | 2023
    Dai L; Dai R; Ng L; Peng Z, 2023, 'Global outsourcing and voluntary disclosure', Journal of Business Finance and Accounting,
    Journal articles | 2023
    Peng Z, 2023, 'Do risk exposures explain accounting anomalies? A new testing method', Accounting and Finance, 63, pp. 2965 - 2983,
    Journal articles | 2022
    Peng Z; Wang P; Christodoulou D, 2022, 'Bridging the gap between stock price and bottom-line accounting numbers', Review of Accounting Studies,
    Journal articles | 2019
    Peng Z; Johnstone D; Christodoulou D, 2019, 'Asymmetric impact of earnings news on investor uncertainty', Journal of Business Finance & Accounting,
  • Working Papers | 2020
    Dai L; Dai R; Ng L; Peng Z, 2020, Does Global Outsourcing Affect Corporate Customers’ Voluntary Disclosures?,
    Working Papers | 2020
    Li L; Peng Z, 2020, Disclosure Processing Costs and Crash Risk: Evidence from Risk Factor Disclosures,
    Working Papers | 2019
    Peng Z, 2019, Firm fundamentals in the cross-section of risk exposures and stock returns,
  • 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,
    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