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Rogers, Jonathan L

Tisone Professor of Accounting

Positions

Research Areas research areas

Research

research overview

  • My primary research interest is how firms communicate with capital market participants. Within this area, my work investigates the following three topics: 1. Strategic communication by firms/managers 2. Capital market responses to firm communications 3. Regulation of communication. Well-functioning capital markets require the exchange of information between two groups: providers and users of capital. In order to engage in value enhancing transactions, both parties must overcome (or at least mitigate) their conflicting incentives. Market mechanisms can emerge to align incentives. The extent to which market mechanisms are slow to evolve or costly to implement creates an opportunity for regulation. The overarching objective of my research is to understand how managers, investors and regulators can most efficiently resolve these inherent conflicts. Recently, I have also been working on the role of US corporations in the federal political process.

keywords

  • firm disclosure, management guidance, market microstructure, insider trading, shareholder litigation, investment efficiency, multinational corporations

Publications

selected publications

Teaching

courses taught

  • ACCT 3320 - Cost Management
    Primary Instructor - Fall 2018 / Fall 2020 / Fall 2021 / Fall 2022
    Provides cost analysis for the support of management decision making. Analyzes activities, cost behavior, role of accounting in planning, financial modeling,and managerial uses of cost data.
  • ACCT 7320 - Doctoral Seminar: Accounting and Capital Markets I
    Primary Instructor - Spring 2022
    Focuses on research evaluating the usefulness of accounting information for valuing equity securities. The seminar builds a foundation for conducting accounting-related capital markets research.
  • ACCT 7330 - Doctoral Seminar: Accounting and Capital Markets 2
    Primary Instructor - Spring 2018
    Focuses on how managers strategically communicate with capital market participants (e.g., investors and equity analysts). Students develop an understanding of how information enhances the efficiency of stock markets, why managers voluntarily disclose information, and how market participants react to strategic disclosure.

Background

International Activities

Other Profiles