Shamin Mashruwala
Contact
Associate Professor, Alberta School of Business - Department of Accounting and Business Analytics
- mashruwa@ualberta.ca
- Phone
- (780) 492-5394
- Address
-
3-30C Business Building
11203 Saskatchewan Drive NWEdmonton ABT6G 2R6
Overview
Research
Research Interests
- Equity valuation
- Fundamental analysis
- Capital market anomalies
- Real effects of financial reporting
- Pension accounting
- International accounting
Publications
- “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
Teaching Interests
- Financial accounting
- Financial statement analysis
Courses
Accounting 315 (Intermediate Financial Accounting II)
Accounting 418 (Advanced Financial Accounting)
Accounting 708 (PhD Seminar in Capital Markets Accounting Research)
Courses
ACCTG 315 - Intermediate Financial Accounting II
Second of two courses (see ACCTG 314) 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 201 or 301, and a minimum grade of C- in ACCTG 314 or 414. Students may not receive credit for both ACCTG 315 and ACCTG 415.
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.