Irina Luneva

Irina Luneva

Contact Information

  • office Address:

    1360 Steinberg Hall-Dietrich Hall
    3620 Locust Walk
    Philadelphia, PA 19104

Research Interests: Financial disclosure and earnings management. The implications of market participants' different information, different beliefs or asymmetric information for firm disclosure.

Links: CV, Personal Website

Teaching

Past Courses

  • ACCT102 - STRATEGIC COST ANALYSIS

    Strategic Cost Analysis is the process of analyzing and managing costs in orderto improve the strategic position of the business. This goal can be accomplished by having a thorough understanding of which activities and costs support an organization's strategic position and which activities and costs either weaken it or have no impact. Subsequent cost management efforts can then focus on reducing or limiting expenditures on activities that add little or no strategic value, while increasing expenditures on activities that support the strategic position of the organization. Performance can then be evaluated to ensure that the chosen actions are taken, and that these actions are yielding improved strategic performance. Throughout the course, a strategic cost analysis and management framework will be applied across functions and organizations to highlight the cost analysis and performance evaluation methods available to forecast financial performance and improve strategic position.

Knowledge@Wharton

GameStop Fallout: Why Regulation Could Hurt Index Investing

Regulators looking to prevent stock price manipulation must not harm the price discovery process that indexers depend on, says Wharton’s David Musto in an interview with Wharton Business Daily on SiriusXM.

Knowledge @ Wharton - 3/2/2021
What’s Mine Is Ours: How Consumption Is Changing

Firms benefit when consumers feel they “own” a product. But in the sharing economy, goods and services are becoming more experiential and impermanent. New research co-authored by Wharton’s Deborah Small explains this shift and offers marketing strategies to help preserve that feeling of “mine.”

Knowledge @ Wharton - 3/2/2021
How Artificial Intelligence Can Slow the Spread of COVID-19

A new machine-learning approach to COVID-19 testing that was developed by Wharton’s Hamsa Bastani and other experts has produced encouraging results in Greece by identifying more asymptomatic, infected travelers than what conventional random testing would have achieved.

Knowledge @ Wharton - 3/2/2021