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Leo Tang

Assistant Professor

Leo Tang

Accounting
Office: RBC 337
let416@lehigh.edu
610-758-2922

Courses Taught

  • Introduction to Financial Accounting
  • Accounting for Managers

Curriculum Vitae

Professor Tang's research interests in the area of financial accounting have been uniquely shaped by his work experience in the debt markets. His background at both Moody’s and MBIA has allowed him to understand the intricacies of credit ratings and the overall bond market. This experience has motivated him to study how regulatory reforms impact rating properties and how various factors may affect rating accuracy. His current projects focus on understanding credit rating informativeness from a theoretical perspective and the determinants of municipal bond costs.

Education

  • Rutgers University, B.S.
  • Columbia University, M.I.A.
  • Rutgers University, Ph.D.

Research Interests

  • Debt Markets
  • Credit Rating Agencies
  • Municipal Accounting

  • "The Impact of Dodd-Frank on Credit Ratings", with Valentin Dimitrov and Darius Palia. Journal of Financial Economics, Volume 115, Issue 3, March 2015, Pages 505-520.
  • "Geographic Location of the Firm and Credit Rating Accuracy", with Bikki Jaggi. Journal of Accounting, Auditing and Finance, April 2017, Pages 155-181. (Lead Article)
  • “Social Capital and the Municipal Bond Market” with Pei Li and Bikki Jaggi. Journal of Business Ethics, December 2018, 153(2), 479-501.
  • “Investor-Paid Ratings and Conflicts of Interest” with Pei Li and Marietta Peytcheva. Journal of Business Ethics, May 2020, 163(2), 365-78. 
  • “Are Investors Fixated on Credit Ratings? Reinterpreting the Municipal Bond Recalibration”, with Pei Li, Finance Research Letters, Jan 2021, 38, 101449.
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College of Business
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