Boise State News January 21, 2021
Matt Stallings
Matt Stallings, an assistant professor in the Department of Accountancy, gave a virtual presentation at the Hawaii Accounting Research Conference, sponsored by the University of Hawaii, on Jan. 3. He presented his paper, “Disaggregated Financial Statement Comparability,” which is currently under a second round review for publication in the Journal of Financial Reporting. Stallings said that helpful discussion and feedback followed the presentation.
Stallings’ study develops a measure of financial statement comparability based on the disaggregated financial accounting components of earnings. Metrics developed from this study extend the quality of financial reporting and financial statement comparability research.