Research

Research

My research examines how accounting information influences capital market participants and the broader economy, including the use of accounting information on social media.

Current research

Working papers

Financial Asset Aggregation and Information Loss

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Why Are Aggregate Investments Negatively Associated with Future Market Returns? The Role of Intangible Investments.

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Delayed updating of fair values: Lack of information or intentional delays?

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Earnings as an anchor for speculation: Evidence from social media

Publications

Published research

Social Media as a Setting for Accounting Research

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Change in the Aggregate Earnings-Returns Relation and the Great Moderation

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Investor Disagreement, Disclosure Processing Costs, and Trading Volume: Evidence from Social Media.

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The Use of Adjusted Earnings in Performance Contracts.

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The Changing Implications of Research and Development Expenditures for Future Profitability,

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Aggregate Margin Debt, Future Returns, and Accounting Fundamentals.

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Investor Attention and the Pricing of Earnings News

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Historical Cost Measurement and the Use of DuPont Analysis by Market Participants.

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Does Short-Selling Amplify Price Declines or Align Stocks with their Fundamentals?

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Forecasting Sales: A Model and Some Evidence from the Retail Industry.

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The Disclosure of Non-GAAP Earnings Information in the Presence of Transitory Gains.

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An Analysis of the Implications of Discontinued Operations for Continuing Income.

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A Fundamental-Analysis-Based Test for Speculative Prices.

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The Use of Earnings Forecasts in Stock Recommendations: Are Accurate Analysts More Consistent?

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Collaborative research

Large-scale research collaboration

The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions?

Other research

Completed papers

Completed research not currently being pursued for publication.

Accounting for crypto-assets: What can be inferred from their time-series properties?

Perceived accounting quality and the information content of non-accounting information.

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How large is the premium on expected rate of return for Initial Public Offer firms?

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A Comparison of Residual Income and Comparable Firm Valuation of Initial Public Offerings.

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