Dr Chun Yu Mak PhD., MSc, BBA.

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
View my research portal
Address
Birmingham Business School
University House
Birmingham
B15 2TT

Qualifications

  • PhD in Social Science & Economics 2003
  • Graduate Teaching Assistant 2001, 1999
  • MSc in Accounting & Finance 1997
  • Bachelor of Business Administration 1996
  • LCCI III Accounting 1993

Biography

Lecturer in Finance and Accounting since Sept 2003

Researcher of University 21 on 2nd Dec 2013

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

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

Ad hoc referee for journals, such as British Accounting Review, Accounting & Business Research, European Journal of Finance, Journal of Accounting in Emerging Economics

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

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

Ph.D graduate’s first placement:

Lecturer in Accounting and Finance, Department of Accounting, Swansea School of Management, Swansea University, UK.

Ph.D. Supervision:

Number of completed supervision: 1, completed on 19th June, 2014.

Number of lead supervision: 1, is going to be completed on 14th July, 2017.

Number of second supervision: 2

M Phil graduate’s placement:

Officer of Brazilian government.

M.Phil Supervision:

Number of completed supervision: 1, completed on 31st July, 2013.

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

Administration:

March 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

Oct – Dec 2006: Acting Chair of Information Resources Committee


Publications

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:

102nd American Accounting Association annual congress, Washington, DC. US. 2018.

41st European Accounting Association annual congress, Milan, Italy 2018

51st British Accounting and Finance Association annual conference, London 2018.

Cao, L. & Mak, C. Y. (2018). The effect of the mandatory adoption of IFRS on the association between conditional conservatism and cost of equity capital in EU.

101st American Accounting Association annual congress, San Diego, US 2018.

Panelist presentation: Insight on the Association of Business Schools (ABS) journal quality guide and how it is used by the universities in the UK? – at the panel session “Documenting the quality of journals for publications in international accounting”.

40th European Accounting Association Annual Congress, Valencia, Spain 2017

50rd British Accounting and Finance Association Annual conference, Edinburgh 2017

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

100th American Accounting Association Annual Meeting, New York, US 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. (2018) “Complementary effect of firm incentives and mandatory IFRS adoption on real activities manipulation and accrual-based earnings management in Latin America”

View all publications in research portal