Tendai Masaya

Color portrait of Tendai Masaya

Instructor

Department Accounting
Office Address 374 B Smeal College of Business, University Park, PA 168
Phone Number 814-865-0572
Email Address tum288@psu.edu

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Before earning his PhD from Yale University in 2024, Tendai worked as an auditor and accountant in New York, and earned his bachelor’s degree from Ithaca College and master’s from the University of Virginia. He is a New York-licensed CPA, and a CFA charterholder.

Expertise

My research interests are in firm disclosures, ESG and sustainability matters, and firm governance.

Education

PhD, Management (Accounting), Yale University, 2024

Master of Science, Accounting, University of Virginia, 2008

Bachelor of Science, Accounting (Finance), Ithaca College, 2007

Courses Taught

ACCTG 472 – Int Fin Acctg II (3)
Off-balance-sheet financing; special issues in cost capitalization, liabilities, and equities; matching; funds flow statements; statement analysis; inflation accounting.