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Research Title: Research about financial accounting in capital market.

Supervisor/s Name: Lili Dai, Zihang Peng

About

Danlin is a PhD candidate at the School of Accounting, Auditing and Taxation.

Financial accounting plays a crucial role in capital markets by providing information to investors, creditors, and other stakeholders about the financial performance and position of companies. However, as recent studies have suggested, a firm's disclosure can affect its financing choices.

Danlin's PhD research is aimed specifically at exploring whether a company's level of voluntary disclosure influences its financing decisions, particularly in cases where leasing and debt financing are considered as substitute approaches. In this regard, understanding how accounting practices impact capital markets, especially voluntary disclosures, is essential for policymakers, investors, and regulators.