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Accounting

View faculty members, articles, events and classes by topic:
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Research & Publications

View 21 more...

The Center for Excellence in Accounting and Security Analysis (CEASA)

Financial Markets Laboratory

November 30, 2012

Luring the Informed Investor

Does investor sophistication correlate with firms’ disclosure activities?

:
  • Accounting
  • Capital Markets and Investments
Read article
June 15, 2009

Reading Your Cards

Catherine New

Will the new credit card legislation fundamentally change the way consumers use credit or the way lenders dole it out? Assistant finance professor Enrichetta Ravina discusses the behavior of credit cardholders.

:
  • Accounting
  • Corporate Finance
  • Organizations
  • Risk Management
Read post
October 20, 2008

Paying for a Pulse

Sudhakar V. Balachandran

Heightened disclosure requirements and increased corporate scrutiny are making it less likely for senior executives of poorly performing companies to receive handsome compensation packages.

:
  • Accounting
  • Business Economics and Public Policy
  • Leadership
  • Organizations
Read post
June 15, 2005

Customer Lifetime Value

Donald Lehmann discusses Managing Customers as Investments, a new book in which he explains how to calculate and apply customer lifetime value.

:
  • Accounting
  • Corporate Finance
  • Marketing
  • Strategy
Read article
August 30, 2007

Is Cash Really King in Valuations, or Do Earnings Trump All?

Forecast U.S. earnings are the closest proxy for share price when compared with actual financial statement variables. But do earnings beat forecast cash flows and dividends in an international sample?

:
  • Accounting
Read article
December 10, 2008

Finding a Transparent Solution

Brian Belardi

By bringing transparency into the underlying fundamentals and risk characteristics of a business, regulators will be able to provide a more accurate and complete assessment of the related fundamentals and risks, says Professor Trevor Harris.

:
  • Accounting
  • Business Economics and Public Policy
  • Corporate Finance
  • Risk Management
Read post
April 29, 2013

A Better Standard for Credit Risk

A new metric uses publicly disclosed bank information to better predict credit losses from loans.

:
  • Accounting
  • Capital Markets and Investments
  • Risk Management
Read article
January 08, 2009

Satyam Failure Hurts All Investors

Catherine New

The accounting scandal of Satyam, one of India's largest outsourcing companies, seriously hurts investor confidence, not only for India but worldwide, says Professor Sudhakar V. Balachandran.

:
  • Accounting
  • Business Economics and Public Policy
  • Media and Technology
  • Organizations
  • World Business
Read post 1 Comment
May 14, 2009

The Push and Pull of CEO Pay

Catherine New

Professors Ray Fisman and Sudhakar Balachandran share their thoughts on the practice of using peer comparison to set executive compensation packages.

:
  • Accounting
  • Leadership
  • Organizations
  • Social Enterprise
Read post
June 24, 2011

Hide and Seek with Earnings Management

New research suggests that Sarbanes-Oxley has increased companies' focus on cash management, resulting in camouflaged earnings management.

:
  • Accounting
  • Business Economics and Public Policy
Read article
October 31, 2011

The Value of an Invisible Guarantee

Better, more accurate disclosure of securitization transactions may help to reduce uncertainty about the value of financial institutions.

:
  • Accounting
  • Capital Markets and Investments
Read article
April 30, 2012

Accounting and Systemic Risk

Professors Trevor Harris and Doron Nissim and Executive-in-Residence Robert Herz discuss their new paper on accounting's role in reporting, creation, and reduction of systemic risk at financial institutions and across the financial system.

:
  • Accounting
  • Business Economics and Public Policy
  • Risk Management
  • Strategy
Read article
June 12, 2009

What You Pay or How You Pay?

Catherine New

The Treasury has appointed a new overseer for executive compensation. How does this affect the debate on CEO pay? Accounting professor Sudhakar V. Balachandran shares his thoughts.

:
  • Accounting
  • Business Economics and Public Policy
  • Corporate Finance
  • Leadership
Read post
March 30, 2012

Fair Value, Risky Business

Does fair-value accounting contribute to systemic risk in the banking industry?

:
  • Accounting
  • Risk Management
Read article
February 06, 2007

A Global Look at Environmental Disclosures

Do laws or the marketplace motivate firms to release information about their behavior?

:
  • Accounting
  • Business Economics and Public Policy
Read article
December 30, 2010

How Private Equity Tackles Taxes

Private equity firms sidestep earnings management, but use other aggressive tax planning practices that produce big tax savings for portfolio firms.

:
  • Accounting
Read article
March 30, 2012

Valuing Insurance Firms

New research shows which relative valuation models are best applied to insurance companies.

:
  • Accounting
  • Capital Markets and Investments
Read article
December 29, 2009

Accounting for Intangible Value

Catherine New

A firm's income statement holds the clue for calculating the value of its hard-to-measure assets, according to new work from Professor Stephen Penman.

:
  • Accounting
  • Corporate Finance
  • Organizations
Read post 1 Comment
August 19, 2009

Sticking Your Head in the Sand

Catherine New

When the stock market heads south do you ignore your bank account balance? Professor Nachum Sicherman discusses his research on the links between the ups and downs of the market and consumer behavior.

:
  • Accounting
  • Capital Markets and Investments
  • Corporate Finance
  • Strategy
Read post
December 30, 2010

Accounting for Value

In a new book, Stephen Penman offers investors common-sense guidance for using accounting to get at valuation.

:
  • Accounting
  • Capital Markets and Investments
Read article
May 29, 2009

Accountability for Satyam's Auditors

Sudhakar Balachandran

Satyam's auditors were responsible for proactive audit work which they, by their own admission, did not conduct. A close look at the company's balance sheet shows why.

:
  • Accounting
  • Organizations
  • World Business
Read post
July 06, 2009

Behind the Mark-to-Market Change

Catherine New

What are some of the basic assumptions made in financial reporting? A new paper from the Center for Excellence in Accounting and Security Analysis challenges the existing model.

:
  • Accounting
  • Business Economics and Public Policy
  • Capital Markets and Investments
Read post
March 20, 2009

Moving Forward from the Crisis

Brian Belardi

At Friday's community forum, Professors Paul Glasserman, Trevor Harris and Hitendra Wadhwa discussed how the crisis should shape future policy measures and how a positive outlook can allow us to make better decisions.

:
  • Accounting
  • Business Economics and Public Policy
  • Leadership
  • Risk Management
Read post 1 Comment
May 21, 2010

Remembering Sandy Burton

Columbia Business School

Columbia Business School remembers friend and former dean John C. "Sandy" Burton.

:
  • Accounting
  • Leadership
Read post 2 Comments

Academics

View 9 more...

Accounting Division

Finance and Accounting for the Nonfinancial Executive

In today's rapidly changing economy, every executive needs to be able to master the language of finance and accounting, know what questions to ask...

:
  • Accounting
  • Corporate Finance

B9111: Empirical Research in Accounting

:
  • Accounting

B9301: Theory & Policy of Modern Finance

:
  • Accounting
  • Business Economics and Public Policy

B7110: Financial Statement Analysis and Valuation

:
  • Accounting

B8299: Taxes and Business Strategy

:
  • Accounting
  • Business Economics and Public Policy

B8110: Financial Statement Analysis and Valuation

:
  • Accounting

B9351: Taxation and Financial Markets

:
  • Accounting
  • Business Economics and Public Policy
  • Capital Markets and Investments
  • Corporate Finance

B8104: Financial Statement Analysis

:
  • Accounting

B9303: (PhD) Finance Theory II

:
  • Accounting
  • Capital Markets and Investments

B8153: Tax Factors in Business Decisions

:
  • Accounting
  • Business Economics and Public Policy
  • Corporate Finance
  • Organizations

B9110: Theory of Financial Markets/Information

:
  • Accounting
  • Capital Markets and Investments

Strategic Marketing Management

Strategic Marketing Management is an intensive and comprehensive program designed for executives who want to develop a more strategic and disciplined...

:
  • Accounting
  • Marketing
  • Strategy

School News & Events

View 9 more...
February 24, 2012

Apple’s cash creates dangerous temptation

The article cites a study by Prof. Nissim and Vice Dean Ziv on dividend changes and future profitability, in light of Apple’s decision not to declare a dividend. Read more...

:
  • Accounting
  • Corporate Finance
January 05, 2012

Report Criticizes Handling of Credit Unions’ Failures

Prof. Jones discusses the Government Accountability Office’s (GAO) report on credit unions. Read more...

:
  • Accounting
  • Corporate Finance
  • Risk Management
November 19, 2010

XBRL US National Conference

Read more...

:
  • Accounting

Directory

View 5 more...
Stephen Penman
Stephen Penman

shp38@columbia.edu
212-854-9151

:
  • Accounting
Tim Baldenius
Tim Baldenius

tb171@columbia.edu
212-854-3162

:
  • Accounting
Julian Yeo
Julian Yeo

jy2176@columbia.edu
212-854-3162

:
  • Accounting
Nahum Melumad
Nahum Melumad

ndm4@columbia.edu
212-854-2475

:
  • Accounting
Gil Sadka
Gil Sadka

gs2235@columbia.edu
212-854-5391

:
  • Accounting
Trevor Harris
Trevor Harris

tsh1@columbia.edu
212-851-1802

:
  • Accounting
Doron Nissim
Doron Nissim

dn75@columbia.edu
212-854-4249

:
  • Accounting
Amir Ziv
Amir Ziv

az50@columbia.edu
212-854-3485

:
  • Accounting

School News

January 22, 2013

Costly Data Go Untapped

The CFO Report covers research by CEASA’s Prof. Harris and Suzanne Morsfield that finds investor interest in XBRL data is at risk. Read more...

:
  • Accounting
January 22, 2013

Newest White Paper "An Evaluation of the Current State and Future of XBRL and Interactive Data for Investors and Analysts" now available

White paper "An Evaluation of the Current State and Future of XBRL and Interactive Data for Investors and Analysts" is now available for download. Read more...

:
  • Accounting
January 22, 2013

Trevor Harris Interviewed by Wall Street Journal

CEASA Co-director Professor Trevor Harris was interviewed by Emily Chasan on the subject of the new white paper in a Wall Street Journal article â??Costly Data Go Untapped.â? Read more...

:
  • Accounting
January 22, 2013

SEC–Mandated XBRL Data at Risk of Being Irrelevant to Investors and Analysts

Read more...

:
  • Accounting
January 07, 2013

Stephen Penman's Occasional Paper "Accounting for Intangible Assets: There is Also an Income Statement" is one of the Center's most widely-read.

Read the paper online Read more...

:
  • Accounting
November 17, 2012

Doron Nissim's CEASA Industry Study "Analysis and Valuation of Insurance Companies" is available online

Read more...

:
  • Accounting
  • Capital Markets and Investments
April 05, 2012

School Remembers Gordon Shillinglaw

Gordon Shillinglaw, a Columbia Business School professor for nearly 30 years, died on March 31 at age 86 after a long battle with cancer.

Read more...

:
  • Accounting
  • Leadership
February 24, 2012

Apple’s cash creates dangerous temptation

The article cites a study by Prof. Nissim and Vice Dean Ziv on dividend changes and future profitability, in light of Apple’s decision not to declare a dividend. Read more...

:
  • Accounting
  • Corporate Finance
February 01, 2012

Study Compares the Accuracy of Valuation Methods of Insurance Companies

Read more...

:
  • Accounting
January 05, 2012

Report Criticizes Handling of Credit Unions’ Failures

Prof. Jones discusses the Government Accountability Office’s (GAO) report on credit unions. Read more...

:
  • Accounting
  • Corporate Finance
  • Risk Management
December 23, 2010

Stephen Penman's most recent book is "Accounting for Value."

Read more...

:
  • Accounting
November 19, 2010

XBRL US National Conference

Read more...

:
  • Accounting

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