IN for Faculty and Staff IN for MBA Students
 
"Valuation methods based on book values and methods based on earnings should be viewed as complementary-not competing-alternatives. Valuation methods that focus on book value are more appropriate for firms with low return on equity, while a focus on earnings is more appropriate for firms with high return on equity."

 

 

 

 
David Burgstahler
Professor of Accounting
Gerhard G. Mueller Endowed Professor in Accounting

PhD, University of Iowa, 1981
BAc, University of Minnesota, Duluth, 1976


Phone:   
 (206) 543-6316 Mailing Address:
Fax:
 206-685-9875 Michael G. Foster School of Business
Office:
Email:
 MKZ 260
dburg@u.washington.edu
 Accounting Department
Box 353200
Seattle, WA 98195-3200
     


Specialties

    Managerial accounting, financial reporting and disclosure, earnings forecasts, statistical methods in auditing, econometrics.

Positions Held

    At the University of Washington since 1981

Selected Publications

  • "The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms," with Luzi Hail and Christian Leuz, The Accounting Review, Vol. 81, No. 5, October 2006, pp. 983-1016.

  • "Management of Earnings and Analysts’ Forecasts to Achieve Zero and Small Positive Earnings Surprise," with Michael Eames, Journal of Business Finance and Accounting, Vol. 33, No.5-6, June/July 2006, pp. 633-652.

  • "Earnings management to avoid losses and earnings decreases: Are analysts fooled?" with Michael Eames, Contemporary Accounting Research, Vol. 20, No. 2, Summer 2003, pp. 253-294.

  • "Earnings Surprise Materiality as Measured by Stock Returns" with W.R. Kinney, Jr. and Roger Martin, Journal of Accounting Research, Vol. 40, No. 5, December 2002, pp. 1297-1329.

  • "Do Stock Prices Fully Reflect the Implications of Special Items for Future Earnings?" with James Jiambalvo and Terry Shevlin, Journal of Accounting Research, Vol. 40, No. 3, June 2002, pp. 585-612.

  • "Error Projection and Uncertainty in the Evaluation of Aggregate Error," with Steve Glover and James Jiambalvo, Auditing: A Journal of Practice and Theory, Vol. 19, No. 1, Spring 2000, pp. 79-99.

  • "Earnings Management to Avoid Earnings Decreases and Losses," with Ilia Dichev, Journal of Accounting and Economics, Vol. 24, No. 1, December 1997, pp. 99-126.

  • "Earnings, Adaptation, and Equity Value," Accounting Review, Vol. 72, No. 2, Apr. 1997, pp. 187-215.

  • "Full-Cost Pricing and the Illusion of Satisficing," Journal of Management Accounting Research, Vol. 9, Fall 1997, pp. 239-263.

  • "Changes in the Probability of Bankruptcy and Equity Value," Journal of Accounting and Economics, Vol. 11, July 1989, pp. 207-224.

  • "The Incremental Information Content of Accrual Versus Cash Flow Data," Accounting Review, Vol. 62, No. 4, Oct. 1987, pp. 723-747.

Current Research

    Valuation of the firm, management of earnings, evaluation of evidence from audit sampling, accounting information and determinants of stock prices.

Honors and Awards

    Andrew V. Smith Faculty Development Award (2008)
    AAA-AICPA Notable Contribution to the Accounting Literature Award (2002)
    MBA Core Professor of the Quarter (Autumn 2001)
    Beta Alpha Psi Professor of the Year (1996, 1998, 1999, and 2001)
    Dean's Research Award (1998)
    US West Andrew V. Smith Faculty Development Award (1994)
    Burlington Northern Foundation Achievement Award for Scholarship (1986)
    Peat Marwick Research Opportunities in Auditing Grant (1983)

Academic Service

    Vice-President for Publications, American Accounting Association (2007-2009)
    Acting Dean, University of Washington Business School (January-April 2005)
    Associate editor of Accounting Horizons (1997-2000)
    Editorial board of Accounting Review (1983-86, 1992-2003)
    Editorial board of Auditing: A Journal of Practice and Theory (1986-94)
    Board of referees of Accounting and Business Research (1988-92)





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