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Hello, my name is Da Xu (许达).
I am an Associate Professor in the Department of Accounting at Tsinghua University. My main research interest focuses on Disclosures.
Email: xuda@sem.tsinghua.edu.cn
Employment:
2026 - present, Associate Professor, Tsinghua University
2022 - 2026, Assistant Professor, Tsinghua University
Education:
2017 - 2022, Ph.D. in Finance and Financial Accounting, Tulane University
2016 - 2017, Master of Accounting (Incomplete), Xiamen University
2012 - 2016, Bachelor of Accounting, Xiamen University
Selected Publications:
Selected Publications:
New Research Debunks a Common Criticism of Pay Transparency
Harvard Business Review (2025)
Joint work with Mary Ellen Carter, Lisa LaViers, and Jason Sandvik
CEO Pay Ratio Disclosures and Changes in Employee Pay Satisfaction
Management Science (2025)
Joint work with Mary Ellen Carter, Lisa LaViers, and Jason Sandvik
Management Science (2025)
Solo-author paper based on my dissertation
Corporate Responses to Generative AI: Early Evidence from Conference Calls
Review of Accounting Studies (2025)
Joint work with Ning Jia, Ningzhong Li, and Guang Ma
融资平台整合与城投债风险溢价--基于融资平台整合模式的分析
Economic Research Journal 经济研究 (2024)
Joint work with Ye Guo and Mengqi Huang
Employee Responses to CEO Activism
Journal of Accounting and Economics (2024)
Joint work with Anya Mkrtchyan and Jason Sandvik
Journal of Accounting and Economics (2023)
Joint work with Gus De Franco, Thomas Shohfi, and Zhiwei (Vivi) Zhu
CEO Pay Ratio Voluntary Disclosures and Stakeholder Reactions
Review of Accounting Studies (2022)
Joint work with Lisa LaViers and Jason Sandvik
Active Working Papers:
Active Working Papers:
When Mandatory Disclosures Crowds Out Related Voluntary Disclosure: Eveidence from CEO Pay Ratio
Joint work with Mary Ellen Carter, Lisa LaViers, and Jason Sandvik
When IR Meets AI: The Impact of Generative AI on Corporate Information Environments
Joint work with Ning Jia, Ningzhong Li, and Yuwen Zhang
Consequences of the Base Erosion and Anti-Abuse Tax: Evidence from the U.S. Property and Casualty Insurance Industry
Joint work with Gus De Franco, Yimeng Li, and John R. Page
Teaching:
Teaching:
Financial Accounting - 2026 Spring
Generative AI and Prompt Engineering - 2026 Spring
Financial Accounting - 2025 Spring
Generative AI and Prompt Engineering - 2025 Spring
Information and Valuation in Capital Market - 2024 Spring
Financial Accounting - 2024 Spring
Financial Accounting - 2024 Fall
Accounting and Financial Problems in Chinese Capital Market - 2024 Fall
Accounting Theory - 2023 Spring
Accounting and Financial Problems in Chinese Capital Market - 2023 Fall
Financial Accounting - 2023 Fall
Financial Accounting - 2022 Fall
Accounting and Financial Problems in the Chinese Capital Market - 2022 Fall
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