Q. (Qinke) Lyu

The significance of comprehensive corporate reporting, encompassing an emphasis on both financial and non-financial (Environmental, Social, and Governance - ESG, and sustainability) aspects, has recently been magnified. This expanded perspective recognizes that companies must transparently communicate not only their financial performance but also their adherence to ESG and sustainability principles, to maintain healthy relationships with investors and stakeholders and to stimulate managers to make societally optimal decisions. The Ph.D. project described aims to explore innovative research questions in the realm of accounting, extending its scope to include ESG and non-financial performance measurement and reporting. The research will employ archival and/or experimental research methods to analyze both financial and non-financial aspects of corporate performance measurement and reporting. The Ph.D. student will undergo rigorous training in accounting, finance, and applied econometric methods during the first year. Subsequently, the student will develop and conduct three empirical studies over the next four years, potentially culminating in working papers publishable in high-quality academic journals. While enjoying substantial independence, especially during the initial phases of the project, the Ph.D. student will collaborate intensively with the members of the supervisory team.