- PhD Student
- University of Hawaiʻi at Mānoa
- University of Hawaiʻi at Mānoa - Master of Accounting
- Schulich School of Business - Bachelor of Business Administration
Financial statement comparability
Working Paper: "Low Ability Managers and Financial Statement Comparability (2022)" This study investigates whether low ability managers employ financial statement comparability (FSC) as a means of disguising poor firm performance. Using a sample of firms and turnover events from 1996 to 2016, my results confirm this research question. Firms with low ability managers have low levels of FSC and low FSC is associated with decreased manager turnover for poor firm performance. These findings have practical implications for standard setters, boards of directors, and investors as a reduction in FSC makes it more difficult to recognize and dismiss poorly performing managers, impairing a key corporate governance mechanism.
Awards & Honors
- Awarded Shidler PhD Teaching Award for my teaching of managerial accounting classes