Paquita Davis-Friday

Associate Professor of Accountancy

CUNY--Baruch College

Affiliations

Department of Accountancy

Paquita Davis-friday is currently serving as an Accountancy Associate Professor of Accountancy at Cuny--Baruch College.

Honors

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Experiences

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Education

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Paquita Davis-Friday

CUNY--Baruch College

Associate Professor of Accountancy

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business accounting finance financial accounting management decisions accounting rules financial statements sfas no economics capital budgeting executive compensation corporate governance corporate finance audit information policy trust economic analysis economic literature antitrust enforcement financial law public integrity behavioral decision making decision science economic behavior finance research financial studies business research economic accounting cost issue financial contracts organizational economics optimal contracting confidentiality revenue management non-financial reporting economic consequences mandatory gaap changes clawback provisions voluntary adoption executive compensation contracts disclosure reliability discount rate choice value relevance financial statement recognition

Notable Scholarly Works

Notable Federal Grants

Collaborators

M&a Decisions and Us Firms' Voluntary Adoption of Clawback Provisions in Executive Compensation Contracts. Journal of Business Finance & Accounting (2015)

financial contractsexecutive compensationclawback provisionsvoluntary adoptionorganizational economicscorporate governanceantitrust enforcementmanagement decisionsexecutive compensation contractsbusinesscorporate financeoptimal contractingfinancial lawfinance

The Impact of Duration on Management's Discount Rate Choice. Research in Accounting Regulation (2014)

behavioral decision makingdecision sciencemanagement decisionsrevenue managementbusinessdecision theorydiscount rate choicemicroeconomicsbehavioral economicsmanagementeconomic behavior

Economic Consequences of Mandatory Gaap Changes: The Case of Sfas No. 158. Advances in Accounting (2013)

economic accountingcapital budgetingfinancial accountingbusinessaccounting ruleseconomic consequencescost issueeconomicsaccountingsfas noeconomic analysismandatory gaap changeseconomic literature

Recognition and Disclosure Reliability: Evidence From Sfas No. 106. Contemporary Accounting Research (2004)

disclosure reliabilityauditconfidentialitypublic integritycommunicationinformation policytrustaccountingfinancial statements

The Value Relevance of Financial Statement Recognition Versus Disclosure: Evidence From Sfas No. 106. The Accounting Review (October) (1999)

non-financial reportingfinance researchfinancial accountingfinancial studiesaccounting rulesvalue relevancefinancial statement recognitionfinancial analysissfas noaccountingfinancial statementsbusiness researchaccounting researchfinance

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