Dr Chun Yu Mak

Dr Chun Yu Mak

The Department of Finance
Lecturer in Accounting & Finance

Contact details

Telephone
+44 (0) 121 414 2547
Fax
+44 (0) 121 414 6678
Email
c.y.mak@bham.ac.uk
Address
Birmingham Business School
University House
Birmingham
B15 2TT

Qualifications

Ph.D in Social Science & Economics, the University of Manchester
MSc. in Accounting & Finance, the University of Manchester
BBA., Hong Kong Lingnan University
LCCI III Accounting 

Biography

Lecturer in Finance and Accounting since Sept 2003

Researcher of University 21 on 2nd Dec 2013

Visiting researcher, Manchester Business School, University of Manchester, Jan to Dec 2017.

Visiting researcher, Manchester Business School, University of Manchester, Sept to Nov. 2010.

Ad hoc referee for journals, such as British Accounting Review, Accounting & Business Research etc.

Member of American Accounting Association (AAA)

Member of European Accounting Association (EAA).

Member of British Accounting and Finance Association (BAFA).

Member of Special Interest Groups in Corporate Governance, and Financial Accounting and Reporting, BAFA.

Member of the Programme Committee of World Finance Conference 2016 in New York.

Teaching

Current teaching modules

LM (0728805) Marketing and Financial Management (compulsory modules for students of master degree in Engineering)

WH (07290145) Fundamentals of Accounting and Finance (optional module for non-business background Undergraduate students)

Taught modules

(0718372) Advanced Financial Statement Analysis (optional module, for BSc in Accounting & Finance final year students, module leader, since 2005.)

(0715855) International Financial Statement Analysis (optional module, for MSc Accounting & Finance students, module leader, since 2004.)

(0715443) Financial Statement Analysis (optional module, for MBA full time, since 2011)

(0703042) Financial Statement Analysis (optional model, for MBA students, 2004)

(0714912) Special Topics in Finance (optional module, for MSc Accounting & Finance students, share with my colleague, from 2004 to 2009)

(0708202) Managerial Finance (optional module, for BSc in Business Management, 2nd year students, in 2010)

Extra teaching activities

(0721051) Financial Accounting Theory & Policy (compulsory module, for MSc in Accounting & Finance students, teach one topic – Capital Market research in Accounting, two hours)

(0703004) Advanced Accounting Theory & Policy (compulsory module, for BSc in Accounting & Finance final year students, teach one topic – Capital Market research in Accounting, two hours)

Extra overseas teaching activities

(0726185) Financial Management of overseas MBA programme in Guagzhou, China, from 25th to 29th June 2015.

Financial Statement Analysis for MSc Investments students in Singapore from Sept 2017.

Postgraduate supervision

  • 1 first supervision

  • 2 second supervision

Research

Research focus and projects:

  • Capital market research in accounting
  • Quality of financial analysts’ forecasts
  • International Financial Reporting Standard and accounting information quality
  • Corporate restructuring activities

I am currently undertaking research projects about International Financial Reporting Standards in China, Latin America and Europe, Chinese enterprises’ cross-border acquisitions, corporate restructuring activities, financial analysts’ earnings forecasts and asset pricing models.  These projects consist of both individual and collaboration with scholars in the UK, China, Latin America and the US. 

Ph.D. applicants are very welcome, in particular if they have computer programming skills, including those for textual analysis research.

 

Other activities

Member of British Accounting and Finance Association (BAFA)

Mamber of Special Interest Groups in Corporate Governance, and Financial Accounting and Reporting, BAFA,

Administration: 

Mar 2016 – current: Programme Director of MSc Investments UK programme

Mar 2016 – Sept 2016: Programme Director of MSc Investments Singapore programme

Sept 2014 – Feb 2016: Programme Director of MSc in International Accounting & Finance

Nov 2004 - Aug 2014: Admission Tutor of MSc in International Accounting & Finance Information

Nov 2004 - Present: Resources Representative for the Department of Accounting & Finance

April – Sept 2011 & April – Sept 2005: Responsibility of Reviewing MSc Accounting & Finance Programme

October – Dec 2006: Acting Chair of Information Resources Committee

Publications

Publications as sole author

(ABS 3* papers)

Mak, C. Y. “How do financial analysts interpret industrial firms’ corporate refocusing announcements?”  British Accounting Review (ABS 3*), on line in Nov 2016, forthcoming. DOI: 10.1016/j.bar.2016.10.003

Online access of publisher: http://dx.doi.org/10.1016/j.bar.2016.10.003 or http://www.sciencedirect.com/science/article/pii/S0890838914000730

Mak, C. Y. (2016). “Do market predictions affect its reaction to UK listed industrial firms’ corporate refocusing announcements?”  British Accounting Review 48, 464–478. DOI: 10.1016/j.bar.2014.11.002

Online access of publisher: https://authors.elsevier.com/a/1UBcz3AZQP1MTQ

Publications with collaboration

(ABS 4* paper)

Mak, C. Y., N. C. Strong and M. Walker.  “Conditional earnings conservatism and corporate refocusing activities.”  Journal of Accounting Research, Vol.49 No.4 September 2011, 1041-1082.  DOI: 10.1111/j.1475-679X.2011.00414.x

Research report (ABS 3*)

Mak, C. Y., N. C. Strong and M. Walker (2008).  “Earnings conservatism and corporate refocusing activities” in M. Walker et al. (2008). ‘Understanding the earnings reporting practices of UK firms and their interactions with analysts’ earnings forecasts.’  Centre for Business Performance, ICAEW, London (ABS 3*).

Conference papers:

40th European Accounting Association Annual Congress 2017

50rd British Accounting and Finance Association Annual conference 2017

Mak, C. Y. & Mustafayev, S., (2016). Does mandatory adoption of IFRS affect accrual and real earnings management activities of European industrial firms?

40th European Accounting Association Annual Congress 2017

53rd British Accounting and Finance Association Annual conference 2017

Freitas de Moura, A. A., Mak, C. Y. and G. Jairaj (2016). Does mandatory adoption of IFRS improve analysts’ information environment in Latin American countries?

100th American Accounting Association Annual Meeting 2016,

39th European Accounting Association Annual Congress 2016,

52nd British Accounting and Finance Association Annual Conference 2016.

Mak, C. Y., C. A. D. Dosamantes, & Andre, A. F. Moura. (2015). Mandatory adoption of IFRS and accounting quality of Latin American firms. 

50th British Accounting and Finance Association Annual conference 2014

Mak, C. Y., M. Tsamenyi and D. Yang. “The impact of Enterprise Resource Planning (ERP) Systems on the Role of Accountants and the Accounting Function: Cultural and Behaviour Consideration.” 

Working paper

Mak, C. Y. (2017) “Changes in Latin American firms’ earnings management activities in the post IFRS adoption period”