Department of Accounting Hosts 2018 Research Conference

March 5, 2018

BATON ROUGE - The E. J. Ourso College of Business Department of Accounting hosted its annual Regional Research Conference on March 2 in the Business Education Complex with the University of Georgia’s C. Herman and Mary Virginia Terry Distinguished Chair in Business Administration Ted Christensen and the University of North Carolina’s Jeffrey Hoopes serving as the workshop speakers.

Christensen is a leading accounting researcher whose work examines non-GAAP reporting and management earnings forecasts. He is also an associate editor of the Journal of Business Finance & Accounting.

Hoopes is also a leading accounting researcher who studies how taxpayers respond to tax laws and changes in enforcement. He is also the director of research at the University of North Carolina Tax Center.

“For the morning session, Dr. Christensen discussed his career progression and how one attending one fateful research workshop early in his academic career at the American Accounting Association Annual Meeting piqued his interest in non-GAAP earnings,” said Assistant Professor Norman Massel.

In the afternoon session, Hoopes presented a working paper, titled "Strategic Subsidiary Disclosure." Hoopes discussed that while the Securities and Exchange Commission requires companies to list their significant subsidiaries, doing so may provide an unsavory glimpse into the firm’s tax planning activities.

"Dr. Hoopes’ research provided evidence that firms omitting significant subsidiaries are more likely also to misstate their financial results and are more likely to receive an SEC comment letter relative to firms that do not omit significant subsidiaries,” Massel added. 

In the final presentation, Christensen presented a current working paper titled “Non-GAAP Earnings for Contracting and Financial Disclosure.” Christensen shared that the use of a non-GAAP performance measure in compensation contracting is positively associated with the likelihood that managers will disclose a non-GAAP metric in the earnings announcement, and that these two numbers are often exactly equivalent.

About the Department of Accounting

The Department of Accounting at LSU’s E. J. Ourso College of Business strives for excellence in teaching, research and service to the accounting profession. With a mission of producing graduates at all levels who excel in their pursuits, the department offers undergraduate and graduate programs that prepare students for careers in various fields, including industry, auditing, finance, government and academia. A key element of our department’s success is our outstanding faculty, which publish articles in top academic and professional journals and writes textbooks and trade books. Additionally, our faculty members are active participants in the accounting profession. For more information, visit lsu.edu/business/accounting, email accounting@lsu.edu or call 225-578-6202.

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Contact: Angela McBride
225-578-7833 (o)
amcbride@lsu.edu