Xinyi Peng

Xinyi Peng

MPAcc

Positions

PhD Student

Haskayne School of Business, Accounting [ACCT]

Contact information

Background

Educational Background

MPAcc Accounting, Clemson University, 2020

BSc Accounting, University of Missouri-St. Louis, 2019

BSc MIS, University of Missouri-St. Louis, 2019

Research

Areas of Research

Intangible Capital Disclosures, Information Asymmetry, and Application of Large Language Models in Financial Narrative Analysis

My research examines how companies communicate about their intangible investments through narrative disclosures and how these communications impact market uncertainty and firm valuation. I investigate the relationship between intangible investments and market dynamics, focusing particularly on how companies' narrative disclosures about their human capital, business relationships, and organizational processes mediate this relationship. Using advanced natural language processing techniques like topic modeling, I analyze complex financial narratives to understand their value relevance and impact on information asymmetry. This work bridges the gap between traditional accounting measures and the increasing importance of intangible assets in today's knowledge economy, providing insights for both academic understanding and practical applications in financial reporting.

Courses

Course number Course title Semester
ACCT 217 Introductory Financial Accounting Winter 2025

Awards

  • CPA Alberta Grants, CHARTERED PROFESSIONAL ACCOUNTANTS (CPA) ALBERTA. 2024
  • William Brian Moody '86 Annual Award , Clemson University. 2020
  • Cum Laude Latin Honors in both Accounting and Information System, University of Missouri. 2019

More Information

Supervisor: Rong Zhao