According to recent research from Gatton doctoral student Mark Cheng, climate risk disclosures are informative. Working with Gatton Professor Brian Bratten, Cheng studied how managers’ disclosures about climate risks in conference calls are incorporated by investors.
How will SEC regulations impact company performance?
The Security Exchange Commission (SEC), which makes rules for businesses, has a new rule. It says companies must tell everyone how much carbon they produce.
We’ve all felt the sluggish feeling each Spring when 1.6 billion humans around the world “spring forward” and move their clocks one hour ahead as part of Daylight Savings Time (DST). But surely this sleepy feeling is only for simple day-to-day activities, not higher stakes decisions like investing for one’s retirement. Not according to Tyler Kleppe’s research examining how DST affects investors’ reactions to corporate earnings news.
Tyler Kleppe was recently added to the editorial board of The Accounting Review (TAR). TAR is one of the oldest and leading academic journals in accounting.
The Von Allmen School of Accountancy was well represented at two conferences this month, The AAA Auditing Section Midyear Meeting in New Orleans, Louisiana and the AAA FARS Midyear Meeting in Denver, Colorado.
A Legacy of Family, Faith, and Professional Excellence: The Blythe Family Story
Brian Bratten's paper "On the Informativeness of Unexpected Exclusions from Street Earnings," co-authored with Stephannie Larocque (University of Notre Dame) and Teri Yohn (Emory University) has been accepted for publication at Contemporary Accounting Research.
Ashland Oil Research Fellow and Assistant Professor, Tyler Kleppe's co-authored paper, "Demand Uncertainty and the Production of Audit Services," was recently accepted for publication in Auditing: A Journal of Practice and Theory.
When managers have discretion over what content to include in financial reporting, it can have one of two impacts.
On the one hand, giving managers greater discretion over financial reporting can provide more informative financial statements.
On the other hand, it could bias financial reporting if managers use that discretion to withhold relevant information.
Assistant professor, Duke Ferguson's paper, "Raising the Stakes: How Progressive Tax Rates Affect Risk-Taking by Pass-Through Businesses" was presented at the 2023 Contemporary Accounting Research Conference in Vancouver, Canada.
