Dr. Kang Cheng

Kang Cheng
Title: 
Associate Professor
Office Location: 
GSBM 568
Phone: 
443-885-3441
Email: 
kang.cheng@morgan.edu
Education:

Ph.D.   The George Washington University - Accountancy,  1999

Education:

Ph.D.   The George Washington University - Accountancy,  1999

Recent Publications:
El-Mahdy, D. & Cheng, k. (2014). Do Syndicated Loan Borrowers Trade-off Accrual-based Earnings Management with Real Activities Manipulation.   2014 Asian-Pacific Accounting Global
Conference, Taipei, Taiwan.
Cheng, K. (2011). Accounting discretion and fair value reporting---A study of US banks' fair value reporting of mortgage-backed-securities.   2011 Canadian Academic Accounting Association
Annual Conference, Ontario, Canada.
Hsu, A. W., Duh, R., & Cheng, K. (2010). Does the control-based approach to consolidatedstatements better reflect market value than the ownership-based approach?   2010 Illinois International Accounting Symposium, Taipei, Taiwan.
Cheng, K. (2007, November). Globalization of Valuation Standards---The Case of Taiwan's Valuation Service Standards.   Asian-Pacific Accounting Global Conference, Kuala Lumpur, Malaysia.

National
Cheng, K. (2015, August). Effects of Business Combination on Accounting Information's Value Relevance in the New Economy.   2015 American Accounting Association Annual Meeting, Chicago, Illinois.
Cheng, K. (2014). The Nature of Securitization Gains: An Analysis from the Financial-Components-Approach.   2013 American Accounting Association Annual Meeting, Anaheim, California.
El-Mahdy, D. & Cheng, K. (2014). Do Syndicated Loan Borrowers Trade-off Accrual-based Earnings Management with Real Activities Manipulation.   2014 American Accounting
Association Annual Meeting, Atlanta, Georgia.
Cheng, K. (2012). Using the financial-component-approach to analyze gains from asset securitizations.   2012 American Accounting Association Annual Meeting, Washington, District of Columbia.
Cheng, K. (2011). Do Banks Apply the Additional Discretion Afforded by Recent Fair Value Accounting Rules to Convey Accounting Information---An Examination of MBS Valuations?   2011
American Accounting Association Annual Meeting, Denver, Colorado.
Cheng, K. (2010). Reliability of Fair Value Disclosure and Banks' Valuation of Mortgage Backed Securities.   2010 Annual American Accounting Association, San Francisco, California.
Cheng, K. (2009, August). The Implications of Shifting from Rules to Principles Based Accounting: The Case of Goodwill Impairment.   2009 Annual American Accounting Association Meeting, New
York, New York.