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.
“Like” us on Facebook (LSUOursoCollege) or follow us on Twitter and Instagram (@lsuoursocollege).
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Contact: Angela McBride
225-578-7833 (o)
amcbride@lsu.edu