Shamin Mashruwala

Associate Professor, Alberta School of Business - Department of Accounting and Business Analytics


Associate Professor, Alberta School of Business - Department of Accounting and Business Analytics
(780) 492-5394
3-30C Business Building
11203 Saskatchewan Drive NW
Edmonton AB
T6G 2R6



Research Interests

  • Equity valuation
  • Fundamental analysis
  • Capital market anomalies
  • Real effects of financial reporting
  • Pension accounting
  • International accounting


    • “Does Accounting Conservatism Reduce Overpricing Caused by Short Sales Constraints?” (with Christina Mashruwala), Contemporary Accounting Research, 2018, 35(4), 2160-2190
    • “Does the 20-F Reconciliation Affect Investors' Perception of Comparability between Foreign Private Issuers (FPIs) and U.S. Firms?”(with Donal Byard and Jangwon Suh), Accounting Horizons, 2017, 31(2), 1-23
    • “The Value and Credit Relevance of Multiemployer Pension Plan Obligations” (with Ting Chen, Xiumin Martin, and Christina Mashruwala), The Accounting Review, 2015, 90(5), 1907-1938
    • “Is There a ‘Torpedo Effect’ in Earnings Announcement Returns? The Role of Short-Sales Constraints and Investor Disagreement” (with Christina Mashruwala), Journal of Accounting, Auditing & Finance, 2014, 29(4), 519-546
    • “The Pricing of Accruals Quality: January versus the Rest of the Year” (with Christina Mashruwala), The Accounting Review, 2011, 86(4), 1349-1381


    Teaching Interests

    • Financial accounting
    • Financial statement analysis


    Accounting 415 (Intermediate Financial Accounting II, Undergraduate)

    Accounting 708 (PhD Seminar in Capital Markets Accounting Research)


    ACCTG 415 - Intermediate Financial Accounting II

    Second of two courses (see ACCTG 414) covering principles, methods and applications of current and proposed Generally Accepted Accounting Principles (GAAP). Emphasizes accounting for financing, liabilities and equity, related income measurement and disclosure, and cash flow. Prerequisites: FIN 301, and a minimum grade of C- in ACCTG 414.

    ACCTG 418 - Advanced Financial Accounting

    The course analyzes the concepts and practices underlying financial reporting in more complex areas such as business combinations, multinational operations, future income taxes and not for profit organizations. Prerequisite: ACCTG 415. Open only to fourth-year Business students or by consent of the Department Chair.

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