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Accounting

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

View 26 more...

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

Financial Markets Laboratory

January 07, 2008

Music and the Double-Entry System

Jill Stoddard

“Did you know Alan Greenspan was a great saxophone player?” said Professor Julian Yeo. “He toured with Henry Jerome and his orchestra after high school.”

:
  • Accounting
Read post 2 Comments
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 Add comment
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 Add comment
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 Add comment
April 16, 2008

Using fair-value accounting, fairly

Doron Nissim and Stephen Penman explain why a new market-based approach to valuation may not be the best one for all industries.

:
  • Accounting
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

External and Internal Pricing in Multidivisional Firms

Internal discounts for buying divisions within companies may enhance the efficiency of market-based transfer pricing.

:
  • Accounting
  • Corporate Finance
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 Add 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 Add comment
June 15, 2005

Shareholder value accounting

Stephen Penman explains how shareholder value accounting, an approach designed to accurately track the value of shareholders’ assets and liabilities, differs from traditional accounting methods.

:
  • Accounting
Read article
October 10, 2008

Can Residual Income Distinguish between Earnings Growth Derived from Productivity Improvements and Investment-Driven Growth?

Differentiating between productivity-driven growth and investment-driven growth leads to a profitable trading strategy.

:
  • Accounting
  • Capital Markets and Investments
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 Add comment
November 25, 2008

Back to Basics

Fallout from the financial crisis has assumed complex proportions, but its origins, Trevor Harris argues, are far less complicated.

:
  • Accounting
Read article
May 28, 2009

A Shortcut to Earnings

Investors can look to a firm's effective tax rate to yield clues to future earnings.

:
  • Accounting
  • Business Economics and Public Policy
  • Capital Markets and Investments
Read article
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
September 02, 2008

Global Accounting Rules Mapped Out

Catherine New

The SEC's vote for international accounting standards could make it easier for investors to compare companies.

:
  • Accounting
  • World Business
Read post 2 Comments
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
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
June 15, 2005

Earnings, cash flows and complementarity

The no-arbitrage principle implies that expected real cash flows — not earnings estimates — should determine asset prices. So why do earnings announcements move markets, while cash flow news is all but ignored?

:
  • Accounting
Read article
April 15, 2008

Who Said Accounting Wasn’t Fair?

Gregory Formato '08

As many companies file their financial results this year, they will face the challenge of implementing FASB’s new 800-pound gorilla: recording assets and liabilities at fair value.

:
  • Accounting
  • Capital Markets and Investments
  • Corporate Finance
Read post 2 Comments
October 13, 2008

Financial Crisis' Flawed Metrics

Partha Mohanram

Business academics must train the next generation of managers, financial analysts and investment bankers to understand the critical difference between profit and profitability.

:
  • Accounting
  • Capital Markets and Investments
  • Leadership
Read post 3 Comments
October 06, 2005

Disclosing risk

Risk disclosure decisions can have a direct impact on a firm’s cost of capital. When is it in managers’ best interests to voluntarily reveal information about firm-specific risk?

:
  • Accounting
  • Corporate Finance
  • Operations
  • Risk Management
Read article
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 Add comment
April 10, 2008

Organizational Endowments and the Performance of University Start-Ups

This is a test.

:
  • Accounting
Read article
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 Add comment
November 15, 2007

Does shareholder voting curb CEO pay?

Giving shareholders a say may not have as much impact on executive compensation as investors would like.

:
  • Accounting
  • Corporate Finance
  • Leadership
Read article
April 18, 2008

Risk Management: Who's Listening?

Michael Keehner

After conducting a survey of very large corporations around the world, I discovered that a standard of best practices for employing risk management within a governance structure does not yet exist.

:
  • Accounting
  • Corporate Finance
  • Leadership
  • Organizations
  • Risk Management
Read post Add comment
October 24, 2007

Bringing rigor to financial forecasting

By adding quantitative discipline to their number crunching, financial analysts may avoid the psychological biases that can lead to judgment errors.

:
  • Accounting
  • Corporate Finance
Read article
June 15, 2005

Customer lifetime value

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

:
  • Accounting
  • Corporate Finance
  • Marketing
  • Strategy
Read article

Academics

View 10 more...

Accounting Division

B6013: Accounting I

:
  • Accounting

B9110: Theory of Financial Markets/Information

:
  • Accounting
  • Capital Markets and Investments

B8153: Tax Factors in Business Decisions

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

B9351: Taxation and Financial Markets

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

B7110: Financial Statement Analysis and Valuation

:
  • Accounting

B9303: (PhD) Finance Theory II

:
  • Accounting
  • Capital Markets and Investments

B9111: Empirical Research in Accounting

:
  • Accounting

Strategic Marketing Management

Today, capturing and delivering customer value requires a laser-effective marketing strategy. Strategic Marketing Management focuses on the nimble...

:
  • Accounting
  • Marketing
  • Strategy

B8110: Financial Statement Analysis and Valuation

:
  • Accounting

B8104: Financial Statement Analysis

:
  • Accounting

Finance and Accounting for the Nonfinancial Executive

In today's economy, it has become more important than ever to be able to identify red flags in financial statements. Every executive needs to be able...

:
  • Accounting
  • Corporate Finance

B9301: Theory & Policy of Modern Finance

:
  • Accounting
  • Business Economics and Public Policy

B8299: Taxes and Business Strategy

:
  • Accounting
  • Business Economics and Public Policy

School News & Events

View 35 more...
September 21, 2009

School Welcomes New Faculty Members

Columbia Business School is pleased to announce eight new members have joined the faculty for the 2009-10 academic year. Read more...

:
  • Accounting
  • Capital Markets and Investments
  • Corporate Finance
  • Risk Management
June 18, 2009

Committee on Capital Markets Regulation, Co-chaired by Dean Glenn Hubbard, Releases Recommendations for Financial Regulatory Reform

“We are optimistic that in the wake of the worst financial crisis in our lifetime, policymakers will embrace bold reform,” Dean Glenn Hubbard said, speaking on behalf of the committee. Read more...

:
  • Accounting
  • Business Economics and Public Policy
  • Capital Markets and Investments
February 06, 2010
8:30 AM - 5:30 PM

Training the Street: LBO Workshop

:
  • Accounting
  • Corporate Finance

Directory

View 14 more...
Sudhakar Balachandran
Sudhakar Balachandran

svb34@columbia.edu
212-854-4582

:
  • Accounting
Bjorn Jorgensen
Bjorn Jorgensen

bnj2101@columbia.edu
212-854-9220

:
  • Accounting
Julian Yeo
Julian Yeo

jy2176@columbia.edu
212-854-6172

:
  • Accounting
Trevor Harris
Trevor Harris

tsh1@columbia.edu
212-851-1802

:
  • Accounting
Hany Guirguis
Hany Guirguis

hsg2110@columbia.edu
212-854-7903

:
  • Accounting
Emre Karaoglu
Emre Karaoglu

nek2109@columbia.edu
212-851-1829

:
  • Accounting
Andrew Schmidt
Andrew Schmidt

aps2113@columbia.edu
212-854-0768

:
  • Accounting
Burton John
Burton John

jcb5@columbia.edu
212-854-3401

:
  • Accounting
Gil Sadka
Gil Sadka

gs2235@columbia.edu
212-854-5391

:
  • Accounting
Doron Nissim
Doron Nissim

dn75@columbia.edu
212-854-4249

:
  • Accounting
Yuan Zhang
Yuan Zhang

yz2113@columbia.edu
212-854-0159

:
  • Accounting
Alan Brott
Alan Brott

ab81@columbia.edu
212-854-1293

:
  • Accounting
Amir Ziv
Amir Ziv

az50@columbia.edu
212-854-3485

:
  • Accounting
Nahum Melumad
Nahum Melumad

ndm4@columbia.edu
212-854-2475

:
  • Accounting
Stephen Penman
Stephen Penman

shp38@columbia.edu
212-854-9151

:
  • Accounting
Partha Mohanram
Partha Mohanram

pm2128@columbia.edu
212-854-2561

:
  • Accounting
Tim Baldenius
Tim Baldenius

tb171@columbia.edu
212-854-8659

:
  • Accounting

School News

September 21, 2009

School Welcomes New Faculty Members

Columbia Business School is pleased to announce eight new members have joined the faculty for the 2009-10 academic year. Read more...

:
  • Accounting
  • Capital Markets and Investments
  • Corporate Finance
  • Risk Management
July 22, 2009

Robert Phillips awarded FDIC grant

Read more...

:
  • Accounting
  • Risk Management
June 18, 2009

Committee on Capital Markets Regulation, Co-chaired by Dean Glenn Hubbard, Releases Recommendations for Financial Regulatory Reform

“We are optimistic that in the wake of the worst financial crisis in our lifetime, policymakers will embrace bold reform,” Dean Glenn Hubbard said, speaking on behalf of the committee. Read more...

:
  • Accounting
  • Business Economics and Public Policy
  • Capital Markets and Investments
February 16, 2009

Scrap This, Bolster That: Seeking Really Fair Value

Prof. Trevor Harris weighs in on the rules governing how banks value securities. Read more...

:
  • Accounting
  • Business Economics and Public Policy
  • Capital Markets and Investments
January 08, 2009

Professor Balachandran on Satyam Systems in Forbes

Read more...

:
  • Accounting
December 02, 2008

Professor Trevor Harris in "Ideas at Work"

Read more...

:
  • Accounting
October 20, 2008

Professor Balachandran in Forbes

Read more...

:
  • Accounting
October 16, 2008

The Pain of No Spending

Prof. Partha Mohanram explains how leverage looks on a balance sheet. Read more...

:
  • Accounting
  • Corporate Finance
October 15, 2008

Paying For A Pulse

In this op-ed, Prof. Sudhakar V. Balachandran takes a critical look at executive compensation. Read more...

:
  • Accounting
October 06, 2008

Professor Mohanram in Forbes on the Economic Crisis

Read more...

:
  • Accounting
October 05, 2008

Flawed Metrics

In this op-ed Prof. Partha Mohanram explains why the balance sheet deserves more attention. Read more...

:
  • Accounting
  • Capital Markets and Investments
  • Corporate Finance
September 30, 2008

Wall Street Journal names Prof. Julian Yeo "favorite professor"

Read more...

:
  • Accounting
August 27, 2008

Columbia Business School Implements Redesigned Core Curriculum

“The core is essential to preparing our students to analyze, decide and lead in an increasingly complex and global business environment,” said Dean Glenn Hubbard. Read more...

:
  • Accounting
  • Capital Markets and Investments
  • Corporate Finance
  • Leadership
  • Marketing
  • Operations
  • Organizations
  • Strategy
June 02, 2008

Professor Julian Yeo receives Commitment to Excellence Award

Professor Julian Yeo was chosen by the graduating EMBA Class of 08 to be the faculty keynote speaker for their recognition ceremony on Saturday, May 17th, 2008. He was also the recipient of the 2008 EMBA Commitment to Excellence award for Excellence in Teaching. Read more...

:
  • Accounting
October 30, 2007

Occasional paper: On the Balance Sheet-Based Model of Financial Reporting

Download the article. Read more...

:
  • Accounting
October 11, 2007

Issues in Japanese Pension Fund Management

On Thursday, October 11, 2007, the Center on Japanese Economy and Business and the Japan Business Association of Columbia Business School cosponsored a zadankai (roundtable discussion) entitled “Issues in Japanese Pension Fund Management” Read more...

:
  • Accounting
  • Business Economics and Public Policy
  • Corporate Finance
  • World Business
September 13, 2007

Dueling missions

In October, Columbia Business School launched the Center for Excellence in Accounting and Security Analysis (CEASA) Read more...

:
  • Accounting
  • Capital Markets and Investments
September 05, 2007

Professor Julian Yeo, Finalist for the 2007 Presidential Teaching Award

Prof Julian Yeo was selected as one of the finalists for the 2007 Presidential Awards for Outstanding Teaching. Read more...

:
  • Accounting
September 05, 2007

Professor Bjorn Jorgensen wins 2005-2006 Faculty Mentoring Award

Professor Bjorn Jorgensen was recipient of the 2005-2006 Faculty Mentoring Award for the affiliated schools in the Graduate School of Arts and Sciences, representing the best in PhD sponsorship. Read more...

:
  • Accounting
September 05, 2007

Balachandran recipient of 2006 Dean's Award

Professor Sudhakar Balachandran was recipient of the 2006 Dean’s Award for Teaching Excellence in a Core Course. Read more...

:
  • Accounting
September 05, 2007

Andrew Schmidt wins Outstanding Tax Dissertation Award

Professor Andrew Schmidt wins Outstanding Tax Dissertation Award Read more...

:
  • Accounting
September 05, 2007

Professor Nissim wins

Prof. Doron Nissim has won the Stan Ross Department of Accountancy Prize Read more...

:
  • Accounting
September 05, 2007

Professor Mohanram's work discussed in Smart Money

Professor Mohanram's work discussed Read more...

:
  • Accounting
  • Capital Markets and Investments
July 30, 2007

New York Fair Value Project Roundtable Discussion

Fair Value Project Roundtable Discussion Read more...

:
  • Accounting
July 26, 2007

The Corporate Tax Myth

Dean Glenn Hubbard examines effects of the corporate tax on the economy. Read more...

:
  • Accounting
  • Business Economics and Public Policy
  • Corporate Finance
May 31, 2007

London Roundtable Discussion: Fair Value and the Banking Industry

Roundtable Discussion: Fair Value and the Banking Industry Read more...

:
  • Accounting
October 30, 2006

Academic Roundtable Discussion: Fair Value and the Banking Industry

Academic Roundtable Discussion: Fair Value Project Read more...

:
  • Accounting
January 20, 2006

Business-NGO Partnerships conference

Ethical Corporation conference in New York, May 2006 Read more...

:
  • Accounting
  • Business Economics and Public Policy
  • Leadership
August 16, 2005

Professor Nissim Recognized for Practical Implications of Research

Doron Nissim, associate professor of accounting, has won Baruch College’s Stan Ross Department of Accountancy Prize for Outstanding Academic Contribution to Practice. Read more...

:
  • Accounting
April 17, 2005

Arthur Levitt Joins CEASA in Unveiling Inaugural White Paper

The Center for Excellence in Accounting and Security Analysis (CEASA) released its inaugural white paper on accounting for employee stock options and stock-related claims. Read more...

:
  • Accounting
September 17, 2004

The Sarbanes-Oxley Act: Too Little, Too Far, or Just Enough?

Commissioners Paul Atkins and Harvey Goldschmid of the Securities and Exchange Commission (SEC) join Dean Hubbard in a panel discussion. Read more...

:
  • Accounting
  • Corporate Finance
  • Leadership
January 12, 2004

Columbia Business School Faculty Members Awarded Honors

A number of organizations presented CBS faculty members with awards in recognition of achievement within their fields. Read more...

:
  • Accounting

CEASA's 2006 Annual Report is now available online

To learn more about the Center's activities, please reference our annual reports. Read more...

:
  • Accounting

Occasional paper "Perspectives on the Cash Flow Statement under SFAS-95" is now available online

Read the paper online. Read more...

:
  • Accounting

CEASA’s second occasional paper “On The Analysis of Firms’ Cash Flows” is now available online

Read the paper online. Read more...

:
  • Accounting
  • Corporate Finance

Events

February 06, 2010
8:30 AM - 5:30 PM

Training the Street: LBO Workshop

:
  • Accounting
  • Corporate Finance
December 04, 2009
8:30 AM - 2:00 PM

The Quantitative Revolution and the Crisis: How Have Quantitative Financial Models Been Used and Misused

:
  • Accounting
  • Business Economics and Public Policy
  • Corporate Finance
  • Risk Management
  • Strategy
  • World Business
November 24, 2009
12:30 PM - 2:00 PM

CFA Alumni Panel

:
  • Accounting
  • Business Economics and Public Policy
  • Capital Markets and Investments
  • Corporate Finance
  • Risk Management
  • Strategy
  • World Business
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