Accounting Professor Wins School of Business's Outstanding Article of the Year
During a May luncheon, Associate Professor of Accounting Mikhail Pevzner received the Merrick School of Business's Black & Decker Outstanding Article award for calendar year 2014 for co-authoring the paper, "Debtholders' Demand for Conservatism: Evidence from Changes in Directors' Fiduciary Duties," which was published last December in the Journal of Accounting Research. The journal is on the Financial Times’s list of top scholarly publications worldwide, and exemplifies research excellence in the accounting field.
The paper provided a previously documented link between a company's debtholders and the behavior of the company's accountants in crafting a conservative path regarding the reporting of profits and loss has been further strengthened in research conducted in part by a University of Baltimore business professor. The result is an article in the prestigious Journal of Accounting Research, followed by the prestigious Black & Decker award.
"Our study contributes to greater understanding of the role of conservatism in capital markets," Pevzner said. "My colleagues, JK Aier, Long Chen, and I provide additional proof that changes in corporate governance structure are associated with changes in accounting policies. This is an important contribution to the accounting literature. This was a truly joint effort of the three co-authors, whom I greatly thank for their contributions. We combined our unique strengths in this highly challenging project, and my getting this award would not be possible without this excellent collaboration. I'd like to deeply thank Black & Decker and my fellow colleagues at Merrick for their support in sustaining high-quality research in the University of Baltimore."
Learn more about Prof. Pevzner and UB's undergraduate accounting specialization and its M.S. in Accounting and Business Advisory Services.