Masako N. Darrough
Professor of Accountancy
Masako.Darrough@baruch.cuny.edu
Education:
BA International Christian University 1966 PhD University of British Columbia Economics 1975
Areas of Expertise:
Strategic Use of Information Within the Firm and the Capital Markets
Selected Publications:
"The FCPA and the OECD Convention: The Lessons from the U.S. Experience" Journal of Business Ethics, forthcoming.
"Valuation of Loss Firms in a Knowledge-Based Economy," (with Jimmy Ye), Review of Accounting Studies, February, 2007: 1261-93
"Do Managers Manipulate R&D Spending When They Sell Their Shares in an Initial Public Offering?" (with Srinivasan Rangan). Journal of Accounting Research, March 2005.
"A Positive Model of Earnings Forecasts: Top Down and Bottom Up" (with Tom Russell). Journal of Business, January 2002.
"Privatization and Corruption: Patronage vs. Spoils." International Public Management Journal, 2000.
"Product Reliability and Firm Value: The Experience of American and Japanese Automakers, 1973-1992" (with Brad Barber). Journal of Political Economy, 1996.
"Divisional vs. Company-wide Focus: The Tradeoff Between Allocation of Managerial Attention and Screening of Talent" (with Nahum Melumad). Journal of Accounting Research, 1995.
"Disclosure Policy and Competition: Cournot and Bertrand,'' Accounting Review, 1993.
Working Papers:
"Is Accounting Profitability Diverging? The Roles of Accounting Conservatism, Sampling Bias, and Economic Fundamentals" (with Jimmy Ye). April, 2005. (download 'pdf', all rights reserved)
"The Value of SOX 404 in the Market for Corporate Control" (with Rong Huang and Emanuel Zur)
"Warranty Reserve: Contingent Liability, Strategic Signal, or Earnings Management Tool?" (with Daniel Cohen, Rong Huang, and Tzachi Zach)
"Goodwill Impairment Losses and CEO Cash Compensation" (with Lale Guler)
Academic Activities:
Has taught at a number of universities, including the University of California at Davis, University of California at Los Angeles, and Columbia University.
Editorial Board member, Accounting Review, 1991-96.
Awards, Honors, etc.:
Summer Fellow, Center for Advanced Studies in the Behavioral Sciences, 1978.
Has taught at a number of universities, including the University of California at Davis, University of California at Los Angeles, and Columbia University.
Editorial Board member, Accounting Review, 1991-96.
Summer Fellow, Center for Advanced Studies in the Behavioral Sciences, 1978.
