Chy, Mahfuz, Inder Khurana, and Hoyoun Kyung. 2024. “Spillover Effects of the SEC’s Regulatory Oversight on Private Debt Contracting: Evidence from Cross-listed Foreign Firms” Journal of Accounting Research, forthcoming.
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Mahfuz Chy
Dr. Mahfuz Chy is an assistant professor of accountancy. Prior to doctoral studies, he completed Master of Science in statistics from Virginia Tech and a Master of Science in mathematical finance from the University of North Carolina Charlotte. He also worked as a statistician in Raleigh, N.C. His research interests broadly span financial and auditing archival topics. Some specific areas of his current research focus on real effects of accounting/auditing, managerial short-termism, debt contracting and unintended consequences of accounting/auditing regulations.
Education
BBA, University of Dhaka, Bangladesh, 2007; MS, Mathematical Finance, University of North Carolina-Charlotte, 2009; MS, Statistics, Virginia Tech, 2010; PhD, University of Toronto, Canada, 2018
Publications
Chy, Mahfuz, and Hoyoun Kyung. 2023. “The Effect of Bond Market Transparency on Bank Loan Contracting.” Journal of Accounting and Economics 75 (2-3): 101536.
Chy, Mahfuz, and Jeffrey Callen. 2023. “The Agency Costs of Investment Opportunities and Debt Contracting: Evidence from Exogenous Shocks to Government Spending.” Journal of Business Finance & Accounting 51(7-8): 2122-2152.
Chy, Mahfuz, Gus De Franco, and Barbara Su. 2021. "The Effect of Auditor Litigation Risk on Clients’ Access to Bank Debt: Evidence from a Quasi-experiment." Journal of Accounting and Economics 71 (1): 101354.
Chy, Mahfuz, and Ole-Kristian Hope. 2021. "Real Effects of Auditor Conservatism." Review of Accounting Studies 26(2): 730-771.