Lin Cheng

Assistant Professor of Accounting

Degrees

Ph.D., The Ohio State University, 2012
MAcc, The Ohio State University, 2007
Accounting, Summa Cum Laude, Your University (Toronto, Canada), 2006

Areas of Expertise

  • Corparte Disclosure
  • Debt Contracting
  • Financial Constraints
  • Textual Analysis

Courses

ACCT 400C, Internediate Financial Accountng
ACCT 400E, Internediate Accounting for Business Administration Majors

Publications and Working Papers

  • “The Commitment Effect versus Information Effect of Disclosure - Evidence from Smaller Reporting Companies” (with Scott Liao and Helen Zhang)                                                                            The Accounting Review, Vol. 88, No. 4 2013, pp. 1289-1325
  • “Sometimes Less is More: Evidence from Risk Disclosures Before, During, and After the Financial Crisis” (with Anne Beatty and Helen Zhang)
  • “Non-Recurring Items in Debt Contracts” (with Anne Beatty and Tzachi Zach)
  •   “Organized Labor and Debt Contracting: Firm-level Evidence from Collective Bargaining” (sole-authored)
  • “Unionization, Product Market Competition and Strategic Disclosure” (With Daniel Aobdia)
  • “Private Information Exchange in Debt Contracts: What the Numbers Don’t Tell You” (with Zahn Bozanic and Tzachi Zach)
  •  “Banks’ Accounting Conservatism and Credit Rating Differences” (with Mei Cheng and Sam Bonsall)

Awards and Honors

  • The Pace Setter Award for Ph.D. Students, The Ohio State University, 2012
  • National Center for the Middle Market Scholar, 2012
  • AAA/Deloitte/J. Michael Cook Doctoral Consortium Fellow, 2011
  • Graduate Associate Teaching Award Nominee, The Ohio State University, 2011
  • University Fellowship, The Ohio State University, 2007
  • Summa Cum Laude, York University, 2006