Accounting @ Berkeley

Center for Financial Reporting & Management

PhD Program

Exciting new concepts and quantitative methodologies have infused accounting as an academic field. These developments have aligned accounting with economics and finance more closely than ever before. Our program is geared towards providing an interdisciplinary approach to capital markets research in accounting. Read more.

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David Aboody

David Aboody

Professor
UCLA

Professor Aboody joined the UCLA Anderson faculty in 1995 after completing his PhD in Accounting at Berkeley Haas. His research area is empirical financial accounting. It seeks to address issues important to investors, market regulators, and standard-setters. There are two closely related streams: one set of papers studies the impact of executive compensation, particularly executive stock options, on strategic decisions of managers and the value of the firm. These decisions include the timing of disclosure, the choice of accounting methods, and corporate cash payout policies. The other set of papers examines the effects of accounting discretion on the value of the firm and behavior of managers. A central tradeoff in providing such discretion is between communication to capital markets and opportunism by managers.