Accounting Dept. Research

NEIL BHATTACHARYA

  • “R&D Reporting Rule and Firm Efficiency.” Co-authored with Yoshie Saito (City University of New York), Ram Venkataraman (University of Texas at Arlington) and Jeff Yu (University of Arizona). Journal of Accounting, Auditing and Finance, forthcoming, published online, December, 2021:
  • “Regulatory Intervention in Response to Non-Compliance with Mandatory Derivatives Disclosure Rules.” Co-authored with Hye Sun Chang (Singapore Management University) and Raluca Chiorean (Lehigh University). Review of Accounting Studies, December, 2023.
  • “Can Short Sellers Constrain Opportunistic Non-GAAP Earnings Reporting?” Co-authored with Ted Christensen (University of Georgia), Qunfeng Liao (Oakland University) and Bo Ouyang (Penn State University, Grand Valley). Review of Accounting Studies, June, 2022, lead article.
  • “Predictability of Analyst Earnings Forecast Errors and Institutional and Individual Investors’ Reactions to Earnings News.” Co-authored with Per Olsson (European School of Management and Technology) and Hyungshin Park (Santa Clara University). Journal of Accounting, Auditing and Finance, October, 2021.

GAURI BHAT

  • Using Loan Loss Indicators by Loan Types to Sharpen the Evaluation of Banks’ Loan Loss Accruals, with Joshua Lee and Stephen Ryan, Accounting Horizons 35, 69-91, 2021.

HEMANG DESAI

  • The SEC’s Short-sale Experiment: Evidence on Causal Channels and Reassessment of Indirect Effects, with Bernie Black, Kate Litvak, Woongsun Yoo and Jeff Yu.  Forthcoming, Management Science.
  • An Analysis of Carbon Reduction Pledges of the U.S. Oil and Gas Companies, with Pauline Lam, Bin Li and Shiva Rajgopal. Management Science, June 2023.

RUSS HAMILTON

  • “New Evidence on Investors’ Valuation of Deferred Tax Liabilities,” Journal of the American Taxation Association (2023). This study won the 2019 American Taxation Association/PricewaterhouseCoopers Outstanding Tax Dissertation Award.

GREG SOMMERS

  • Textbook: Valuation Using Financial Statements, 3rd edition by Gregory A. Sommers, Peter D. Easton, and Philip, Drake, Cambridge Business Publishers 2024, lead author.
  • Textbook: Financial Statement Analysis and Valuation, 6th edition by Peter D. Easton, Mary Lea McAnally, Gregory A. Sommers and Xiao-Jun Zhang, Cambridge Business Publishers 2021, co-author with primary responsibility for valuation chapters.

SORABH TOMAR

  • Greenhouse Gas Disclosure and Emissions Benchmarking, Solo-Authored, Journal of Accounting Research (lead article), 61(2), 2023.
  • Do Jobseekers Value Diversity Information? Evidence from a Field Experiment and Human Capital Disclosures with J.H. Choi, J. Pacelli and K. Rennekamp, Journal of Accounting Research (lead article), 61(3), 2023.
  • Making the Grade (But Not Disclosing It): How Withholding Grades Affects Student Behavior and Employment with E. Floyd and D. Lee, Management Science (published online).
  • Breaking it Down: Economic Consequences of Disaggregated Cost Disclosures, with P. Berger and J.H. Choi, Management Science (published online).

MARCEL TUIJN

  • The Capital Market Effects of Centralizing Regulated Financial Information” – With Gurpal Sran (NYU) and Lauren Vollon (Bocconi), Forthcoming, Journal of Accounting Research.

SEAN WANG

  • Rupar, K., S. Wang and H. Yoon (2024). Do Sell-side Analysts React Too Pessimistically to Bad News for Minority-led Firms? Evidence from Target Price Valuations. Conditionally Accepted atJournal of Accounting and Economics.
  • Ewens, M., R. Peters, and S. Wang (2023). Acquisition Prices and the Measurement of Intangible Capital. Forthcoming, Management Science.
  • Guggenmos, R., K. Rennekamp, K. Rupar and S. Wang (2022). The Relationship between Non-GAAP earnings and Aggressive Estimates in Reported GAAP numbers. Journal of Accounting Research. 60(5): 1915-1945.

ERIKA WHEELER

  • Linsmeier, T.J. and Wheeler, E., 2021. The debate over subsequent accounting for goodwill. Accounting Horizons, 35(2), pp.107-128.

HAYOUNG YOON

  • Descriptive and Informational Properties of Accounting Numbers in Compensation Contracts, with Oktay Urcan, 2023, Review of Accounting Studies.
  • Do companies redact material information from confidential SEC filings? Evidence from the FAST Act, with Anne Thompson and Oktay Urcan, 2023, The Accounting Review.
  • Do Sell-side Analysts React Too Pessimistically to Bad News for Minority-led Firms? Evidence from Target Price Valuations, Kathy Rupar, Sean Wang, Hayoung Yoon, Conditionally Accepted atJournal of Accounting and Economics, 2024.