University of Southern California

Maria Loumioti
Assistant Professor of Accounting

USC Marshall School of Business
Los Angeles, CA 90089-0808

DBA, Harvard University; BBA, Athens University of Economics and Business


Maria Loumioti's research focuses on the use of intellectual property as debt collateral to finance companies with few tangible assets. Her dissertation, "The Use of Intangible Assets as Loan Collateral," explores whether the collateralization of intangibles is an innovation or a negative mutation in the credit market. Professor Loumioti received the AAA/Grant Thorton Dissertation Award for Innovation in Accounting Education in 2011. Her research interests include corporate finance, financial intermediation, banking, and debt contracting.


Ertan, A., Loumioti, M., and Wittenberg Moerman, R. (2016) "Enhancing Loan Quality through Transparency: Evidence from the European Central Bank Loan Level Reporting Initiative," Journal of Accounting Research.
Loumioti, M., and Vasvari, F. (2015) "Discretion in Collateralized Loan Obligations Reporting,".
Loumioti, M., Bozanic, Z., and Vasvari, F. (2015) "Corporate Loan Securitization and the Standardization of Financial Covenants,".
Loumioti, M., Brochet, F., and Serafeim, G. (2015) "Speaking of the Short-term: Disclosure Horizon and Capital Market Outcomes," Review of Accounting Studies, 20 (3), pp 1122-1163.
Loumioti, M., Erkens, D. H., and Campbell, D. (2015) "Exception Reports as a Source of Idiosyncratic Information,".
Loumioti, M. (2012) "Lending against Intangible Assets," Corporate Finance Biz Journal, 7/2012 (CFB0491916), 5.
Loumioti, M., Serafeim, G., and Brochet, F. (2012) "Short-Termism: Don’t Blame Investors," Harvard Business Review, June 2012, 1.