RESUME
NAME: Bikki L. Jaggi ADDRESS:360 Rolling Knolls Way
Bridgewater, NJ 08807
Tel:(732)722-4198 (Home)
(732)445-3539 (Office)
Fax (732)704-1627 (Home)
(732)445-3201(Office)
E-mail: Jaggi@rbs.rutgers.edu
MARITAL STATUS: Married, two children
CITIZENSHIP: United States
EDUCATION
Dr. rer. pol (Ph.D.) - Free University, West Berlin (West Germany), 1968.
Thesis: The Staff Problem in Industry
Majors: Accounting and Organization
Minors: Economics, Operations Management, Business Law
Graduate - British Institute of Management, London, 1966.
Diplom-Kaufmann (MBA), Free University, West Berlin (West Germany), 1965.
Majors: Accounting and Organization
Minors:
B.A.
Economics, Operations Management, Business Law
- Panjab University, Chandigarh (India), 1953.
EXPERIENCE
Business Experience
1962-1965 Siemens, West Berlin and Osram, West Berlin.
(During Semester holidays)
May 1965 - Commercial and Industrial Experts Limited, April 1968 West Berlin –
Assistant Manager.
May 1968 -
August 1969
Deutsche Luftansa (German Airlines),
Frankfurt (West Germany) System Analyst.
Academic Experience
Sept. 1969 -
June 1970
University of Illinois, Urbana, Illinois,
Visiting Lecturer.
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Sept. 1970 -
August 1975
Sept. 1975 -
August 1980
Sept. 1980 -
August 1981
State University of New York, Binghamton,
New York, Assistant Professor.
State University of New York, Binghamton,
New York, Associate Professor.
State University of New York, Binghamton,
New York, Professor.
Sept. 1981 -
June 1982
Kent State University, Professor.
July 1982 -
June1996
Rutgers University, New Brunswick, New Jersey,
Professor and Chairperson.
July 1996 - Rutgers, Faculty of Management, New Brunswick-NJ.
Present Professor
June 1995- Visiting Chair Professor, City University, Hong Kong, during summers
2003
Administrative Experience
1972 - 1975 Area Vice Chairperson for Accounting and Finance Group, State University of
New York, Binghamton, New York.
1975 Acting Chairperson, Accounting Area, State University of New York,
Binghamton, New York.
1976 - 1979 Chairperson, Accounting Area, State University of New York, Binghamton,
New York.
1982 - 1996 Chairperson, Department of Accounting, Rutgers University, New Brunswick,
New Jersey.
1998- 2000 Coordinator, Ph.D. Program in Accounting and Information Systems
2002 Consultant Polytechnical University, Hong Kong, for restructure business
Business programs
COMMITTEE ASSIGNMENTS
State University of New York, Binghamton
MBA Committee, (1972-1975).
Graduate Committee, (1971-72).
BS-MS (Accounting) Program Committees.
Various sub-committees in the Accounting Program.
Undergraduate Committee since 1972.
Committee for Scholastic Standards, (1971-1972).
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Committee for Review of M.S. Program (Chairperson).
FSA and its various sub-committees, (1971-1973).
By-Laws Review Committee, (1974).
Accreditation Committee, (1974).
Committee for Review of Undergraduate Programs, (1974).
Administrative Committee, since 1972.
University Faculty Senate, (1976-1977).
University-wide Committee on Committees, (1976-1977).
Junior Personnel Committee, (1975-1981).
Senior Personnel Committee, (1980-1981).
Research Committee, (1977-1978).
Ph.D. Committee, (1978).
Chancellor's Award for Excellence in Teaching Committee, (1979-1989).
Chairperson, Policy Committee, (1980-1981).
Chairperson, Ad-hoc Faculty-Retention Committee, (1981).
Kent State University, Kent, Ohio
Department Advisory Committee
College Advisory Committee
Promotion & Tenure Committee
Promotion Advisory Committee to Vice President
Executive Committee, School of Administrative Sciences
Rutgers University, School of Business, New Brunswick-NJ.
Promotion & Tenure Committee
Executive Committee, Faculty of Professional Studies (FPS)
Executive Committee, School of Administrative Sciences (SAS)
Personnel Committee, SAS
Accounting Section Personnel Committee, Rutgers
Special Ad-hoc Committee on Finance Courses, FPS and FAS
Rutgers University, School of Business, New Brunswick.
University-wide FASP Leave Committee, 1983
Provost's Committee and Undergraduate Administrative Sciences Programs
Admissions Committee of Livingston College
Assembly Representative of Livingston College, Rutgers College, Douglass College
Dean Search Committee
Building Committee, School of Business
Working Group on Undergraduate Education, Middle States Association Accreditation.
AACSB Accreditation Committee
Merger Committee, School of Business, New Brunswick and Graduate School of
Management, Newark.
New Brunswick Faculty Council
Faculty Review Committee
A&P Committee
Rutgers University, School of Business, Newark-NewBrunswick-NJ.
Ph.D. Committee
A&P Committee
COURSES TAUGHT
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Ph.D. Seminars in Research Methodology and Financial Accounting
Introduction to Financial Accounting (Undergraduate and Graduate)
Intermediate Accounting (Undergraduate)
Advanced Accounting (Undergraduate)
Cost Accounting (Undergraduate and MBA)
Management Accounting (Graduate)
Modern Accounting Theory (Graduate)
MIS (Graduate)
Seminar in Cost and Financial Accounting (Graduate)
Auditing (Undergraduate and Graduate)
EDP Auditing
MBA accounting courses
Executive MBA Accounting Course
COMMUNITY SERVICE
NAA Director, (1972, 1973)
MAA Vice President, (1974, 1975, 1976)
Co-Director, CPA Review Course
Liaison with National CPA Firms for Student Placement
Associated with CJHA to build a Hindu Temple at South Brunswick
AWARDS AND GRANTS
Research Grant from S.U.N.Y. Foundation, 1974 and 1976
Deutscher Akademischer Austauschdienst (DAAD Fellowship, 1977)
Rutgers University, Coordinating Council Awards, 1987, 1988.
Research Grants, Hong Kong Government, as Co-Investigator
PROFESSIONAL ACTIVITIES
1971-1975 - Conducted seminars for practicing management accountants under the auspices of
National Accounting Association, Binghamton Chapter.
1977 - Member - AAA Committee on Selection of "Notable Contributions to the International
Accounting Literature"
1978-1979 - Reviewed articles for Financial Management
1979-1980 - Member - Research Committee, International Section,
American Accounting Association
1980 - Organizer and Chairperson, TIMS Meetings 1980, Social Accounting Session
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1980 - Regional Coordinator - International Section, American Accounting Association
1980-1981 - Chairperson - Regional Activities Coordination Committee, International Section,
American Accounting Association
1981 - Book Review Editor, The Journal of Business Forecasting
1981-1982 - Member - Research Committee, International Section, American
Association
Reviewer, Quarterly Review of Economics and Business
Arthur Andersen's Symposium for Accounting Educators, St. Charles, Illinois
Session Chair, AAA Mid-Atlantic Regional Meeting
Treasurer, Society on Economics and Management in China
Accounting
1984-1985 -
1985-1986 -
1986-1987 -
1987 -
1986-1987 -
1988-1989 -
1988-1989 -
1988-1989 -
June 1988 -
1982-1983 - Program Committee, International Section, American Accounting Association, New
Orleans Meeting
1983 - Reviewer of Papers for Presentation in 1983 AAA Meeting, New Orleans
1983 -
1983 -
1984 -
Reviewer for The Financial Review
Book Review Editor, The Journal of Business Forecasting
Teaching in the Executive MBA Program offered by the Graduate School of
Management, Newark
1984 - Book Review Editor, The Journal of Business Forecasting
Member, Steering Committee, American Accounting Association, Mid-Atlantic Region
Vice President, American Accounting Association, Mid-Atlantic Region
Reviewer, The Accounting Review
Touche Ross True Blood Seminar
Member, Steering Committee, American Accounting Association, Mid-Atlantic Region
Member, Steering Committee, American Accounting Association, Mid-Atlantic Region
Member, Audit Committee, International Section, AAA
Member, Foreign Currency Translation Committee, International Section, AAA
Coopers & Lybrand Seminar on "Excellence in Audit Education", New York
1989 -
10/89 -
4/90 -
1990 -
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1990 - Associate Director, Conference on Financial Economics & Accounting, 1990
1997 - Co-Director, Conference on Financial Economics & Accounting, 1997
1984-present- Ad-hoc Reviewer, Journal for Accounting and Public Policy
1990-present Associate Editor, Review of Quantitative Finance and Accounting
1990-present- Reviewer, Review of Quantitative Finance and Accounting
1990-present- Reviewer, Advances in Quantitative Analysis of Finance and Accounting
1995-present- Member, Editorial Board, Indian Journal of Accounting
1996-present Ad-hoc Reviewer, Accounting, Auditing and Accountability Journal
1996-present Reviewer, Asian Pacific Journal in Accounting
1996-present Member, Editorial Board, Indian Accounting Review
1997- Co-editor, Advances in Environmental Accounting Management
BOOKS AND CONTRIBUTIONS TO BOOKS
1.
The Staff Problem in Industry : Design of Staff and its functions in Practice
(in German language), Erick Schmidt Verlag, West Berlin, 1969.
2.
Handbook on Information Systems (Editor) (printed in German language),
Franz Vahlen Verlag, 1975.
3.
“Management of Information Systems and Computers,” in the
Handbook of Information System, Franz Vahlen Verlag, 1975.
4.
“Accounting Information Systems and Computers” in the
Handbook of Information Systems, Franz Vahlen Verlag, 1975.
5.
“Social Responsibility of Business Firms and Social
Reporting”, in Management under Differing Value Systems,
Edited by Guenter Dlugos and Klaus Weiermair,
Walter De Gruyter and Co., Berlin, New York, 1981.
6.
“Control of Industrial Democracy Through Social Reporting”, in The Business Corporation in the Democractic Society, 1980.
7.
“A Comparative Analysis of Worker Participation in the United
States and Europe”, in Management Under Differing Market and
Employment Systems, 1985.
8.
“Positive Accounting Theory: An Overview and Impact on
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Accounting Research”, in Contemporary Issues in Accounting
Research, 1991.
9.
Air and Water Pollution Regulations : Accomplishments and
Economic Consequences, (co-authored with Martin Freedman)
Quorum Books, Connecticut, 1993
10.
Advances in Environmental Accounting and Management, Vol. 1, 2002
(co-editor).
11. Advances in Environmental Accounting and Management, Vol. 2, 2003
(co-editor)
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JOURNAL PUBLICATIONS
1. "A Review of the Accounting Profession in India", The International Journal of Accounting, Vol. 6, No. 1, Fall
1970.
2. "The Concept of Line and Staff Revisited", The Chartered Accountant, Vol. XIX, Part VII, January 1971.
3. "On the Income Disposition Decisions", Management, February,1972.
4. "Accounting, Business and Society", The Chartered Accountant, November, 1973.
5."Valuation of Human Resources", The Chartered Accountant, March, 1974.
6."Toward a Model for Human Resource Valuation", with H. Lau, Accounting Review, April, 1974.
7."Accounting Studies of the Developing Countries: An Assessment", The International Journal of Accounting, Vol.
9, No. 1, Fall, 1974.
8."Toward a Model for Human Resource Valuation: A Reply", (with H. Lau) Accounting Review, April, 1975.
9."A Practical Method for Evaluation of Human Resources", Cost and Management, July/August, 1975 (with H.
Lau).
10."Third World Managers' Attitude toward Pollution", (with George Westscott) Journal of Applied Psychology, Vol.
60, No. 3, 1975.
11."The Impact of Cultural Environment on Financial Disclosures", The International Journal of Accounting, Vol.
10, No. 2, Spring, 1975.
12."Human Resources Are Assets", Management Accounting, February, 1976.
13."Cost-Volume-Profit Analysis Under Uncertainty: A Uniform Distribution Approach", (with J. Charnetski),
Chartered Accountant, February, 1977.
14."Selection of LIFO Method of Inventory Valuation: Management's Motives and Investors' Reaction", (with R.
Kolodny), Financial Review, Spring, 1977.
15.Bayesian Approach to Cost-Volume-Profit Analysis, The Management Accountant, May, 1977.
16."Motivational Considerations in Budgeting: An Operant Conditioning Approach", (with P. Weissenberg),
Managerial Planning, September/October, 1977.
17."Job Satisfaction and Leadership Style in Developing Countries: The Case of India", International Journal of
Contemporary Sociology, Vol. 14, Nos. 3 and 4, September/October, 1977.
18."Management Leadership Styles in Indian Work Organizations", Indian Manager, April-June, 1978.
19."A Note on the Information Content of Annual Earnings Forecasts", Accounting Review, October, 1978.
20."Comparative Accuracy of Management's Annual Earnings Forecast", Financial Management, Winter 1978.
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21."A Comment on Motivational Considerations in Cost Allocation Systems: A Conditioning Theory
Approach", Accounting Review, January, 1979.
22."An Analysis of Perceived Need Importance of Indian Managers", Management International Review,
January, 1979.
23."Impact of Replacement Cost Disclosures on Investors' Decisions", (with A. Arbel), International Journal of Accounting Education and Research, Vol. 14, No. 1, 1979.
24."The Impact of the Cultural Environment on Financial Disclosures", reprinted in Notable Contributions to the Periodical Accounting Literature, 1975-1978.
25."Comparative Accuracy of Management's Annual Earnings Forecasts", reprinted in The C.F.A. Digest,
Vol. 9, No. 3, Summer 1979.
26."An Analysis of Corporate Social Reporting in Germany", International Journal of Accounting Education and Research, Vol. 15, No. 2, 1980.
27."Further Evidence on the Accuracy of Management Forecasts vis-a-vis Analysts' Forecasts", Accounting
Review, January 1980.
28."A Comparative Analysis of Forecast Disclosing and Non-Disclosing Firms", Financial Management, (with
P. Grier), Summer, 1980.
1980.
29."Organizational Sociology of India", Asian Thought and Society: An International Review, December,
30."Accuracy of Management Forecasts vis-a-vis Analyst's Forecasts", reprinted in Issues in Accountability,
No. 5, July 1980.
31."An Analysis of Financial Characteristics of Firms Disclosing Management Forecasts - A Multiple
Discriminant Approach", The Journal of Business Forecasting, November, 1981.
32."The SEC's Pollution Disclosure Requirements: Are They Meaningful?" (with Martin Freedman),
California Management Review, Winter, 1981.
33."Examination of the Association Between Pollution Disclosures, Pollution Performance and Economic
Performance", (with Martin Freedman), OMEGA, Vol. 10, No. 2, 1982.
34."An Analysis of the Information Content of Pollution Disclosures", (with Martin Freedman), The Financial
Review, Vol. 17, No. 3, 1982.
35."Market Information Assimilation Related to Extreme Daily Price Jumps", (with A. Arbel), Financial
Analyst Journal, Winter, 1982.
36."Risk Evaluation: DGB Ratings vs. Zeta Scores", The Journal of Business Forecasting, Fall, 1984.
37."Predicting Economic Health of a Corporation with Inflation Adjusted Data", (co-authored with Sonia A.
Brecha & Judith M. Considine), The Journal of Business Forecasting, Vol. 4, No. 4, Winter 1985-86.
38."Risk Evaluation of Firms Disclosing Pollution Information in Financial Statements", (with Martin
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Freedman), Advances in Accounting, Vol. 3, 1986, pp. 113-126.
39."An Analysis of the Impact of Corporate Pollution Disclosures Included in Annual Financial Statements of
Investors' Decisions", (with Martin Freedman), Advances in Public Interest Accounting, Vol. 1, No. 1, 1986.
40."Pollution Performance of Firms from Pulp and Paper Industries", (with Martin Freedman), Environmental
Management, Vol. 10, No. 3, 1986, pp. 359-366.
41."An Analysis of the Impact of Corporate Pollution Disclosures Included in Annual Financial Statements on
Investors' Decisions: A Reply", Advances in Public Interest Accounting, Vol. 2, 1988.
42."An Analysis of the Association Between Pollution Disclosures and Economic Performance", (with Martin
Freedman), Accounting, Auditing and Accountability, Vol. 1, 2nd Issue, 1988.
43."Impact of Government Regulation on Pollution Performance of Pulp & Paper Firms", (with Martin
Freedman), Environmental Management, Vol. 12, No. 3, 1988.
44."The Pulp & Paper Industry: Cleaning Up Their Act", (co-authored with Martin Freedman), Newsletter,
Council of Economic Priorities, 1988.
45."Impact of FASB 52 on the Accuracy of Analysts' Earnings Forecasts", (with Gurprit Chhatwal), Advances in International Accounting, Vol. 3, 1989.
46."Corporate Social Performance" Objectives, Measurement and Reporting Problems", The Indian Journal of
Accounting, December, 1989.
47."A Mixed Cloud: Air Pollution and Electric Utilities", (co-authored with Martin Freedman), Business &
Society Review, Spring 1991 and Newsletter, Council of Economic Priorities, July/August 1990.
48."Differences in Financial Characteristics of Owner Controlled and Non-Owner Controlled Acquired Firms",
(with Judy Considine), The Mid-Atlantic Journal of Business, Vol. 26, No. 2, Winter 1990.
49."A Comparative Analysis of Air Pollution Emissions by Electric Utilities: Public Policy Implications", (co- authored with Martin Freedman), Environmental Management, March, 1991.
50."An Examination of the Impact of Pollution Performance and Economic and Market Performance: Pulp and Paper Firms", (co-authored with Martin Freedman), Journal of Business Finance and Accounting, September, 1992.
51."An Investigation of the Long Run Relationship Between Pollution Performance and Economic
Performance: The Case of Pulp and Paper Firms", Critical Perspectives on Accounting, Vol. 3, No. 4 December, 1992, pp. 315-336.
52."Analysis of the Association Between Pollution Performance and Input Cost Factors: The Case of Electric
Utility Plant", Journal of Accounting and Public Policy, (with Martin Freedman), Spring, 1994.
53."The Association Between the Accuracy of Management Earnings Forecasts and Discretionary Accounting
Changes", Journal of Accounting, Auditing and Finance, (with A. Sannella) January, 1995, pp.1-21.
54."Management Accounting: Historical Perspective and Challenges", (with Prof. Yaw Mensah), Asian
Pacific Journal of Accounting, Vol. 2, December, 1995, pp. 13-32.
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55."Disclosure of Management Earnings Forecasts in Financial Statements: Challenges for Developing
Countries", Indian Journal of Accounting, December 1995, XXVI, pp. 1-13.
56."Environmental Performance and Reporting: Perceptions of Managers and Accounting Professionals in
Hong Kong", (with Ronald Zhao), International Journal of Accounting, 1996, Vol. 31, No. 3, pp. 333-346.
57."Association Between Environmental Performance and Environmental Disclosures: An Assessment", (with
Martin Freedman), Advances in Accounting, Vol. 14, 1996, pp. 161-178.
58."Environmental Responsibility And Disclosures in the Global Business Environment", Advances in Pacific
Basin Business, Economics and Finance, 1996, Vol. 2, pp. 227-244.
59."Transition Period of Mandated Accounting Changes - Timing of Adoption and Economic Consequences:
The Case of SFAS No. 13", (with Samir El-Gazzar), Journal of Business, Finance and Accounting (JBFA), March
1997, pp. 293-407.
60."Accuracy of Forecast Information Disclosed in the IPO Prospectuses of Hong Kong Firms"
,
International
Journal of Accounting, 1997, Vol. 32, No. 3, pp. 301-319.
61."Accounting Standard Setting Process and Financial Reporting in South-East Asian Countries : An
Evaluation And Recommendations" (with B. Banerjee), Advances in Pacific Business, Economics and
Finance,1977
62."Accounting Standards and Standard Setting Process in India : An Appraisal" (with B. Banerjee), Indian
Accounting Review, June 1997.
63. "An Evaluation of Financial Analysts" Earnings Forecasts for Hong Kong Firms", (with Rohit Jain) Journal of International Financial Management and Accounting, 9:3, 1998.
64."An Analysis of Joint Effects of Investment Opportunity Set, Cash Flows and Size on Corporate Debt
Policy", (with Prof. Ferdinand A. Gul), Review of Quantitative Finance and Accounting, Vol. 12, No. 4, 1999.
65. “ Determinants of Audit Report Lag : Further Evidence from Hong Kong” (with Judy Tsui), Journal of
Accounting and Business , Vol 30, No. 1, 1999, pp. 217-232.
66. “ Impact of Culture, Market Forces and Legal System on Financial Disclosures” (with Pek Yee Low),
International Journal of Accounting , Vol. 35, No. 4, 2000, pp. 1-25.
67.
Association Between Independent Non-Executive Directors, Family Control and Financial
Disclosures (with C. Chen), Journal of Public Policy, Fall 2000.
68.
Management Motivation and Market Assessment : Revaluation of Fixed Assets (with Judy Tsui),
Journal of International Financial Management and Accounting, Vol. 12, No. 2, Summer 2001, pp. 160-187.
69.
Evaluation of Extraordinary Items Disclosed by Hong Kong Firms : Empirical Evidence (with Nabil
Baydoun), ABACUS, Vol. 37, No. 2, 2001, pp. 217-232.
70.
CEO Domination, Growth Opportunities and Their Impact on Audit Fees (with Judy Tsui and
Ferdinand Gul), Journal of Accounting, Auditing and Finance, 2001.
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71.
Earnings per Share : A comparison of IAS 33 and FAS 128, Indian Accounting Review, Vol. 5 No. 2,
Dec 2001, pp. 17-26
72.
Information Content of Earnings and Earnings Components of Commercial Banks : Impact of SFAS
No. 115) (with R. Zhao), Review of Quantitative Finance and Accounting, Vol. 18, No. 4, June 2002.
73.
Evaluation of the First Phase of Sulfer Dioxide and Nitrogen Oxides Provisions of the 1990 Clean Air
Act : A Plant-Based Approach (with Martin Freedman), Environmental Management, Vo. 29, No. 3,2002, pp. 437-450.
74.
"Earnings Management Response to Debt Covenant and Debit Restructuring" (with Picheng Lee),
Journal of Accounting, Auditing and Finance, Vol 17, No. Fall 2002.
75.
"Choice of Accounting Method for Valuation of Investment Securities: Evidence from Hong Kong
Firms" (with Sidney Leung), Journal of International Financial Management and Accounting ,14:1, 2003
76. Book Review “ Hong Kong Auditing : Economic Theory and Practice by Ferdinand Gul, Journal of
International Accounting Research, Vol 2, 2003.
77. “Pollution Disclosures By Electric Utilities : An Evaluation at the start of the first phase of 1990 Clean Air
Act” (with M. Freedman and A.J. Stagliano, Advances in Environmental Accounting and Management, Vol. 2, 2004, pp. 59-100.
78 “Managers of Firms in Financial Distress Face Tricky Accounting Choices” (with Picheng Li), Journal of
International Financial Analysts, No. 20, March 2004
79.
“Value Relevance of Earnings Based on International Accounting Standards (with Chunyan Li),
Indian Accounting Review, Vol. 8, No. 1, June 2004, pp. 25-47.
80.
Firestone Tires and Ford Motor Company (with Suresh Govindraj and Beixin Li), Journal of
Quantitative Finance and Accounting, 2004.
81.
"Carbon Dioxide Emissions and Disclosures by Electric Utilities" (with Martin Freedman),
Advances in Public Interest Accounting, Vol 10, 2004, pp. 105-130.
82.
“Global Warming, Commitment to the Kyoto Protocol and Accounting Disclosures by the Largest Global Public Firms from Polluting Industries” (with Martin Freedman), International Journal of
Accounting, 40 (2005), pp. 215-232.
83. “Association Between Bid Premium for Corporate Acquisitions and Executive Compensation” (with Nina
Dorata), Journal of Accounting, Auditing and Finance, 2006, pp 373-397.
84.
“Earnings Forecast Disclosure Regulation and Earnings Management : Evidence from Taiwan IPO firms” (with Chin, Lin, and Lee), Journal of Quantitative Finance and Accounting, 2006, 26, 275-299.
85.
“ Corporate Diversification and Firm Value : Impact of Corporate Governance”( with Pek Yee Low),
Indian Accounting Review, Vol. 10 (June), 2006: 1-17.
86.
“Impact of Family Dominance on Monitoring of Earnings Management by Audit Committees :
Evidence from Hong Kong” (coauthored with Sidney Leung), Journal of International Accounting, Auditing and
Taxation ( JIAAT), Vol. 16, No. 1, 2007.
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87.
“Auditor Independence : Evidence on the Joint Effects of Auditor Tenure and Non-audit fees”
(coauthored with Ferdinand Gul), AJPT, Vol. 26, No. 2, Nov 2007
88.
“Insider Trading: Earnings Management and Corporate Governance : Empirical Evidence based on
Hong Firms” (with J. Tsui), Journal of International Finance, Management and Accounting, Volume 8, November 3,
2007.
89.
“International Accounting Standards : Firm Performance across Countries” (coauthored with Chunyan
Li), Indian Accounting Review, Vol. 11, No. 2, December 2007.
90.
“Global Warming and Corporate Disclosures in India: A Comparative Analysis with Companies from
France, Germany, the UK, Japan and Canada” (coauthored with Martin Freedman), Indian Accounting Review, 2008
91.
“Family Control, Board Independence and Earnings Management : Evidence Based on Hong Kong
Firms (coauthored with Sidney Leung and Ferdinand Gul) JAPP, 2008.
92.
Accounting, 2008.
“The Value Relevance of Corporate Restructuring Charges”, Review of Quantitative Finance and
93.
“Differential Effects of Regulation FD on Short- and Long-Term Analyst Forecasts” (coauthored with
Bin Srinidhi and Sidney Leung), JAPP, 2008.
94.
Papers under Review
Three papers are under review.
Research in Progress
Research on several papers is in progress.
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PRESENTATIONS
1. "Accounting Profession in India", International Accounting Meeting, University of Illinois, Urbana,
1969.
2. "Third World Manager's Attitude Toward Pollution", (with Westscott), Eastern Psychological
Association Meeting, April, 1974.
3. "Motivational Consideration in Cost Allocation Systems:A Conditioning Theory Approach".
Discussant of the paper at the Middle Atlantic Regional Meeting of the American Accounting Association, April, 1974.
4. "Management Styles in Indian Work Organizations", Annual Meeting of the Academy of
International Business, December, 1974.
5. "Comparative Accuracy of Management Forecasts," presented at the Northeast Regional Meeting of the American Accounting Association, April, 1977.
6. "Impact of Replacement Cost on Stock Prices", (with A.Arbel), Mid-Atlantic American Accounting
Association Meeting, April, 1978.
7. "Gainers and Losers in Hotel Industry", (with A. Arbel), TIMS/ORSA Meeting, May, 1978.
8. "Management Motivation to Disclose Earnings Forecasts", (with P. Grier), AAA Southeast Meeting,
Miami, Florida, 1979.
9. "A Comparative Analysis of Forecast Disclosing and Non-Disclosing Firms", (with P. Grier),
Financial Management Association, Boston, Massachusetts, 1979.
10. "The Relationship Between the Types of Pollution Information Disclosure and Investors' Decisions",
(with Martin Freedman), AAA Southeast Meeting, 1980, Columbia, South Carolina.
11. "Investor Reaction to Quantitative Pollution Performance Disclosures Versus Non-Quantitative
Disclosures", (with Martin Freedman), AAA Western Meeting, San Diego, 1980.
12. "Impact of Pollution Performance on Profitability", (with Martin Freedman), TIMS/ORSA,
Washington, D.C., May, 1980.
13. "Disclosure of Management Earnings Forecast: Ethical Considerations", Panel Discussion &
Presentation, AAA Northeast, New York, 1980.
14. "Social Responsibility of Business Firms and Social Reporting Presented in International Conference"
Management Under Differing Value Systems", held at New York University from October 14-18, 1980.
15. Panel Discussion, American Accounting Association, Mid-Atlantic, 1983.
16. "Comparison of Predictions based on Historical Data and Inflation Adjusted Data", American
Accounting Association, Mid-Atlantic, 1984.
17. Panel Discussion, Role of Ph.Ds in Accounting Education, AAA, Mid-Atlantic, 1984.
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18. "Changes in Financial Ratios as Predictors of Business Failures", (with Judy Considine) American
Accounting Association, Mid-Atlantic Meeting, 1985.
19. "Association Between Pollution Disclosures and Economic Performance", (with Martin Freedman),
American Accounting Association, Northeast Meeting, 1985.
20. "Predictive Ability of Cumulative Changes in Ratios for
Considine), American Accounting Association, Mid-Atlantic Region, 1986.
Corporate Failure", (with Judy
21. "Impact of Management Ownership on Acquisition Target Predictions", (with Judy Considine),
Rutgers University Accounting Conference, October 30, 1987.
22. "Discretionary Accounting Changes and Management Earnings Forecasts", (with Alexander J.
Sannella), Rutgers Business Conference, 1988.
23. "Differences in the Financial Characteristics of Owner Controlled and Non-Owner Controlled
Acquired Firms", (with Judy Considine), Rutgers Business Conference, 1988.
24. "An Investigation of the Long Range Relationship Between Pollution Performance and Economic
Performance: The Case of Paper Firms", American Accounting Association Meeting, Toronto, August, 1990.
25. "Transition Period of Mandated Accounting Changes - Timing of Adoption and Economic
Consequences: The Case of SFAS No. 13", Fifth Annual Conference of Accounting Academics, Hong Kong, April,
1993.
26. "Pollution Performance and Disclosures: An Update", (co-authored with Martin Freedman), Critical
Perspectives on Accounting Conference, New York, April, 1993.
27. Panel Discussion "Faculty Recruitment and Evaluation", American Accounting Association, Mid-
Atlantic Meeting, 1993.
28. "Transition Period for Mandated Accounting Changes -Timing of Adoption: The Case of Accounting for Leases by Lessees", Fifth Annual Conference of Accounting Academics, Hong Kong 1993.
29. "Transition Period of Mandated Accounting Changes - Timing of Adoption and Economic
Consequences: The Case of SFAS No. 13", (co-authored with Samir El-Gazzar), 17th Annual Conference of the
European Accounting Association, Venice Italy, April, 1994.
30. "Pollution Performance and Pollution Disclosures: An Updated and Reassessment", 1994 Western
American Accounting Association Meeting, Portland Oregon, May, 1994.
31. "Environmental Responsibilities and Disclosures in Global Business Environment", 1994 Second
Conference on Pacific Basin Business, Economics and Finance, Hong Kong, May, 1994.
32.
"Management Motivation for Reporting of Extraordinary Items: A Study of Hong Kong Visors (with
Nabil Baydoun)”, 1995 Third Conference on Pacific Basin, Business and Firms, Taiwan, August 7-8, 1995.
33.
"Environmental Performance and Reporting : Perceptions of Managers and Accounting Professional in Hong Kong. Eighth Annual Conference of Academic Accountants, Hong Kong, June
1996.
34.
"Evidence of Accruals Management : A test on the Free Cash Flow and Debt Monitoring
Hypotheses", Seventh Conference on Finance and Accounting, Rutgers, New Brunswick
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1996
35. "An Evaluation of Financial Analysts Earnings Forecasts for Hong Kong Companies", Fourth
Annual Conference on Pacific Basin Business and Finance. Singapore, June 1997.
36.
" Accounting Standards and Standard Setting Process in India", Annual Conference of International
Association for Accounting Education and Research, held at Paris, 1997
37. "Independent Non-Executive Directors and Financial Disclosures : Case of Hong Kong"
Fifth Annual Conference on Pacific Basin Business and Finance, held in Hong Kong, May, 1998.
38. "The Association Between Independent Non-Executive Directors, Family Control and Financial
Disclosures", Tenth Annual Conference of Accounting Academics, Hong Kong, June 1998.
39.
"Regulation of Corporate Financial Reporting in India", Second Biennial International Accounting
Research Conference, International Association for Accounting Education and Research, Chicago, October 1998.
40.
Sixth Annual Conference on Pacific Basin Business and Finance, held in , May, 1999.
41.
Seventh Annual Conference on Pacific Basin Business and Finance, held in , May, 2000.
42.
Eighth Annual Conference on Pacific Basin Business and Finance, held in Bangkok, May, 2001.
43.
Nineth Annual Conference on Pacific Basin Business and Finance, held in Teipeh, May, 2002.
44.
“Regulations and Disclosures : Earnings Forecasts by IPO firms” Presentation at the American Accounting
Association, Annual Meeting held at Hawii, August 2003.
45.
“Global Warming – Kyoto Protocol and Environmental Disclosures”, presentation at the 11 th
International
Conference of the Greening of Industry Network, held at San Francisco , October 2003.
46.
“Regulations and Earnings Forecasts by Taiwan IPO firms”, presented at the 10 th
Annual conference on
Pacific Basin Business and Finance held in Teipeh, November 2003.
47.
“Earnings Forecasts by Taiwan IPO firms” presented at the Fifteen Asian-Pacific Conference on
International Accounting Issues, held at Bangkok, November 22-25, 2003.
48.
“Earnings Forecast Disclosure Regulation and Earnings Management by IPO firms”, European Accounting
Association annual meeting held at Prague, April 2004.
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BOOK REVIEWS
1. Book Review of Forecasting in Business and Economics by C.W.J. Granger in Business Forecasting:
Review & Digest, 1981.
2. Book Review on "Review of Forecasts; Scaling and Analysis...", The Journal of Business Forecasting.
3. Book Review, Principles of Financial and Managerial Accounting, by Edwards, Hermann and Mobley,
Accounting Education, 1997
4. Book Review, The Nature and Determinants of Disclosure Adequacy : An International Perspective, by
Amhed Belkaoui, Journal of International Accounting, Vol. 33, No. 4, 1998, pp. 515-527
PROCEEDINGS AND WORKING PAPERS
1. "An Examination of the Relationship Among Porter-Need Deficiency Questionnaire Scores and Wernimont
Two-Factor Satisfaction Questionnaire Scores", (with P. Weissenberg), Working Paper, February, 1978.
1978.
2. "Impact of Replacement Cost on Stock Prices", (with A. Arbel), Proceedings, Mid-Atlantic AAA, April,
3. "Investor Reaction to Quantitative Pollution Performance Disclosures Versus Non-Quantitative
Disclosures", (with Martin Freedman), Proceedings, AAA, Western, 1980.
4. "The Relationship Between the Types of Pollution Information Disclosure and Investor's Decisions", (with
Martin Freedman), Proceedings, AAA, Southeast, 1980.
5. "Comparative Accuracy of Earnings Predictions Based on Inflation Adjusted Data", (with S. Brecha and
Judy Considine), Proceedings, AAA, Mid-Atlantic, 1984.
6. "Changes in Financial Ratios as Predictors of Business Failure", (with Judy Considine), Proceedings, AAA,
Mid-Atlantic, 1985.
7. "Predictive Ability of Cumulative Changes in Ratios for Corporate Failure", (with Judy Considine),
Proceedings, AAA, Mid-Atlantic, 1986.
8. "Environmental Responsibility and Disclosures in Global Business Environment", Proceedings, The Second
Conference in Pacific Basin Business Economics & Finance, May 27-28, 1994 at the Chinese University of Hong Kong,
Hong Kong.
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