Minye (Michael) Tang

Associate Professor, School of Accounting

College of Business
Florida International University

Modesto A. Maidique Campus
11200 S.W. 8th St, MANGO 344
Miami, FL 33199

Email: mtang@fiu.edu

Curriculum Vitae

Education

Ph.D. in Accounting
University of Rochester, Rochester, New York

BA in International Finance
Fudan University, Shanghai, China

MS in Accounting
University of Rochester, Rochester, New York

Areas of Expertise

capital markets; financial analysts; institutional investors; behavioral finance
corporate finance; corporate governance; insider trading;
financial reporting and disclosure; earnings expectation management;

Professional Activities

Dr. Michael (Minye) Tang joined Florida International University (FIU) in August 2020. Prior to joining FIU, he worked at New York University (NYU) Stern School of Business as an Assistant Professor for eight years. His research focuses on the interactions between managers and capital market participants (such as financial analysts) in communicating financial information, with particular interests in the uncertainty aspect, the multi-period process, and the human factor, that jointly shape earnings expectations. His research papers have been accepted for publication in The Accounting Review (TAR), Contemporary Accounting Research (CAR), Review of Accounting Studies (RAST), Accounting, Organizations and Society (AOS), The International Journal of Accounting (TJIA), British Accounting Review (BAR), and Journal of Accounting, Auditing and Finance (JAAF). He has also reviewed papers for most of these journals as well as for Journal of Accounting and Economics (JAE), Journal of Accounting Research (JAR), Management Science (MS), among many other journals. He is currently serving as a member on the editorial board of The International Journal of Accounting (TJIA).

Dr. Tang received his B.A. in Finance from Fudan University in Shanghai; his M.S. in Applied Economics, and his Ph.D. in Business Administration majoring in Accounting, from University of Rochester, Simon School of Business. Prior to joining academia, Dr. Tang worked in management consulting, at both McKinsey and Mercer, and in investment banking at China International Capital Corp. (CICC). He has also completed all three levels of the Chartered Financial Analyst (CFA) curriculum and is a member of the National Investor Relations Institute (NIRI). He has been named as NIRI's 30 under 40 Outsanding Young IR Professionals Class of 2021 for his research and teaching related to investor relations. He has also recently been awarded a Fulbright Scholarship to conduct research at ISCTE-IUL in Lisbon, Portugal in Summer 2023.

Courses Taught

Accounting for Decisions
Financial Reporting and Analysis

Publications

Tang, M., Jung, M., & Chen, J.
(2023).

Does Lowball Guidance Work? An Analysis of Firms That Consistently Beat Their Guidance by Large Margins.
British Accounting Review
.
Tang, M., & Xin, C.
(2022).

Asymmetric Timing of Gain and Loss Recognition and Insider Trading Profitability.
Journal of Accounting, Auditing and Finance
.
Tang, M.
(2022).

Consistency in Management Earnings Guidance Patterns .
The International Journal of Accounting
, 57(1)
.
Tang, M., Luo, J., Ronen, J., & Shalev, R.
(2021).

Annual Earnings Guidance and the Smoothing of Analysts’ Multi-Period Forecasts.
Journal of Accounting, Auditing and Finance
.
Tang, M., Wang, R., & Zhou, Y.
(2021).

Labor Market Mobility and Expectation Management: Evidence from Enforceability of Non?Compete Provisions.
Contemporary Accounting Research
, 38(2)
.
Tang, M., & Venkataraman, S. (2018). How Patterns of Past Guidance Provision Affect Investors’ Judgments: The Joint Effect of Guidance Frequency and Guidance Pattern Consistency. The Accounting Review, 93(3).
Tang, M., & Zhang, L. (2018). Range has it: Decoding the information content of forecast ranges. Review of Accounting Studies, 23.
Tang, M., & Yao, L. (2017). The Impact of Economy-wide Sentiment on Analysts’ Research Activities. Journal of Accounting, Auditing and Finance, 34(3).
Tang, M., Zhang, L., & Zarowin, P. (2015). How Do Analysts Interpret Management Range Forecasts? Accounting, Organizations and Society, 42.