Christina Mashruwala, PhD

Research

Research Interests

Financial reporting, market efficiency, anomalies, and pension accounting

Teaching

Teaching Interests

• Financial accounting
• Managerial accounting

Courses

Accounting 314 (Intermediate Financial Accounting)

Accounting 324 (Intermediate Managerial Accounting)

Accounting 523 (Managerial Accounting, MBA)

ACCTG 314 - Intermediate Financial Accounting I

First of two courses covering principles, methods and applications of current and proposed Generally Accepted Accounting Principles (GAAP). Emphasizes accounting for operating and investment assets, and related income measurement and disclosure. Prerequisites: ACCTG 211 or 311 and ACCTG 222 or 322. Not open to students with credit in ACCTG 312 or 412. There is a consolidated exam for ACCTG 314. Students may not receive credit for both ACCTG 314 and ACCTG 414.

Browse more courses taught by Christina Mashruwala

“EPS-Motivated Share Repurchases and Wealth Transfer” with Shamin Mashruwala, Forthcoming in Journal of Business Finance & Accounting, 2024.

"Does Accounting Conservatism Reduce Overpricing Caused by Short Sales Constraints?" with Shamin Mashruwala. Contemporary Accounting Research, 2018, 35(4), 2160-2190.

"The Value and Credit Relevance of Multiemployer Pension Plan Obligations" with Ting Chen, Xiumin Martin and Shamin Mashruwala, The Accounting Review, 2015, 90(5), 1907-1938.

"Is There a 'Torpedo Effect' in Earnings Announcement Returns? The Roles of Short-Sales Constraints and Investor Disagreement" with Shamin Mashruwala, Journal of Accounting, Auditing, and Finance, 2014, Vol 29(4), 519-546

"The Pricing of Accruals Quality: January versus the Rest of the Year" with Shamin Mashruwala. The Accounting Review, 2011, 86(4), 1349-1381

"Why is the accrual anomaly not arbitraged away? The role of idiosyncratic risk and transaction costs" with Shivaram Rajopal and Terry Shelvin, Journal of Accounting and Economics, 2006, 42 (1-2), 3-33