Guoman She

Assistant Professor of Accounting

The University of Hong Kong

Research Interests:

Disclosure, Accounting Regulation, Industrial Organization and Supply Chain Risk

Contact Information:


The Real Effects of Mandatory Nonfinancial Disclosure: Evidence from Supply Chain Transparency (Dissertation)

  • The Accounting Review, accepted

Corporate Disclosure as a Tacit Coordination Mechanism: Evidence from Cartel Enforcement Regulations (with Thomas Bourveau and Alminas Zaldokas)

      • Journal of Accounting Research, 2020 (Lead article)

Judging a Book by Its Cover: The Influence of Physical Attractiveness on the Promotion of Regional Leaders (with Leng Ling and Danglun Luo)

      • Journal of Economic Behavior & Organization, 2019 (Lead article)

Working Papers

Reporting Quality and Vertical Integration (with Volodymyr Babich, Gilles Hilary and Kaiwai Hui)

Dynamic Collusion, Vertical Competition, and Systematic Risk (with K.C. John Wei and Haifeng You)

Learning from Peers: Evidence from Disclosure of Customer Complaints (with Yiwei DouMingyi Hung, and Lynn Linghuan Wang)

      • Best Paper Award (1st Place), 2021 MIT Asia Conference in Accounting

Firm Boundaries and Voluntary Disclosure (with Thomas Bourveau, John Kepler, and Lynn Linghuan Wang)

      • Presented at Utah Winter Accounting Conference 2022

The Politics of Underreporting Loan Losses: Evidence from the Mandatory Shift to Expected Credit Loss Provisioning in China (with Mingyi Hung, Yi Ru, and Lynn Linghuan Wang)

Interfirm Collaboration and Financial Statement Comparability Evidence from Supply Chains (with Kaiwai Hui and Juanting Wang)