Stephen Stubben is a professor of accounting and associate dean for faculty and research at the David Eccles School of Business. His paper, co-authored with Wayne Landsman, and Jing Pan (one of our own Ph.D. student graduates!), "Equity Market Fragmentation and Capital Investment Efficiency, has been published Management Science, which is a is a scholarly journal with an analytical focus on scientific research on the [...]
Associate professor Ed Owens has a new forthcoming paper in the Journal of Accounting and Economics entitled "Assurance Level Choice, CPA Fees, and Financial Reporting Benefits: Inferences from U.S. Private Firms”. Public companies in the United States are generally required by the SEC to have their annual financial statements audited by a CPA firm. A financial statement audit requires the CPA firm to compare [...]
Assistant professor Sara Malik has a forthcoming paper in the Journal of Accounting Research entitled "Financial Reporting Quality and Wage Differentials: Evidence from Worker-level Data." Accounting researchers have known for a long time that the quality of a public firm’s financial reporting (i.e., the value relevance and accuracy of the financial statements) is important to firm’s cost of capital. When firm financial information is [...]
With phones, watches, apps and cryptocurrency, the days of "cash or credit" are long in the past. Retailers continue to seek competitive advantage by adding diverse ways to pay, including applications like Venmo or PayPal, allowing "by now pay later" plans like Klarna, or even accepting cryptocurrency, according the National Retail Federation. “One concern merchants may have with bitcoin transactions is the price volatility,” [...]
Salt Lake City's strong economy has once again landed it in the spotlight, this time on MoneyGeek's Top 15 Cities for Job Seekers list. "People want (a) affordability, (b) safety and (c) good work-life balance," said Phil Dean, Chief Economist & Public Finance Senior Research Fellow at the Kem C. Gardner Policy Institute at the David Eccles School of Business. Read Dean's full take [...]
Last month, Business Career Services (BCS) hosted its annual Faculty Career Mentor Awards to celebrate the outstanding support and partnership of faculty members, departments, and employers. Faculty are nominated by Eccles students, giving these mentorship awards special significance. Students stood to share stories about the impact these extraordinary educators have had in their lives and career decisions, highlighting what a big difference they make [...]
Have you ever noticed that you have a coupon for an item in your Amazon shopping cart, but you have to click the little box to "cut" the coupon and use it? Turns out there's a reason those little money savers don't apply automatically — and it is a big moneymaker for the world's largest retailer. Forcing consumers to take that extra step to [...]
The current scarcity of new cars due to the shortage of computer chips has led to a surge in demand for used cars. This should be good news for used car dealers, right? Not necessarily. Something that happened in Japan more than a decade ago — that temporarily halted new car production by Honda, Toyota, and Nissan — has revealed a hidden dynamic at [...]
The University of Utah Family Caregiving Collaborative published an op-ed in The Salt Lake Tribune reminding Utahns to thank caregivers during the holidays. Debra Scammon, a professor at the Eccles School and senior faculty associate at the collaborative, was one of the op-ed's co-authors. In Utah, more than 450,000 people serve in the role of caregiver, meaning they provide unpaid care for folks from [...]
A cosmetic name change often can help boost falling stocks, according to the Eccles School's Finance chair Michael Cooper. But as Facebook considers a name change, the practice is unlikely to help, Cooper said. That's because it is a huge, widely followed company. Read more about Cooper's research and what it could mean for the social media giant in MarketWatch.