Michael Erkens and Ying Gan, both Associate Professor at Erasmus School of Economics, have won the Best Paper Award at the American Accounting Association's Southeast Region Meeting in Orlando (United States) for their paper "Rolling back Dodd-Frank: Investors' and Banks' Responses to Financial Market Deregulation".
Erkens and Gan study shareholders' and banks' reactions to events related to the roll-back of Dodd-Frank regulations in the United States. They document favorable responses for smaller banks to the easing of financial rules, as evidenced by increases in firm value, improvements in capital strength and accounting performance, expansion of lending activities, and increases in external financing. Erkens' and Gan's work is of high practical relevance and contributes to the ongoing debate about the pros and cons of regulatory oversight. Their study informs regulators, standard setters, and practitioners about the effects of a meaningful reduction in regulatory burden and compliance costs.
Besides his affiliation with Erasmus School of Economics, Michael Erkens is also Professor of Financial Reporting at Neyenrode Business University. His research interests include (non-)financial reporting and corporate governance, and more specifically firms' disclosure practices, executive compensation, succession planning and the effect of regulation on (non-)financial reporting.
Ying Gan is an associate professor of Financial Accounting. She received her PhD in Finance at WHU - Otto Beisheim School of Management, Germany and additional training from HEC Paris and from the University of Chicago Booth School of Business.
- Associate professor
- Associate professor