Judson Caskey

Professor of Accounting

About

Judson Caskey focuses on both empirical and modeling research in financial accounting, specifically on the role of accounting disclosures within the context of informed decision making. His empirical research examines the information conveyed by financial reports and how investors use it. His current projects range from showing the correlation between meeting earnings targets and a company’s potential to compromise on employee safety to how individual firms’ accounting policies should not affect their cost of capital.

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6 Articles

Feature / Management

Unearthing the Negative Consequences of Managing to Quarterly Earnings

A 2017 study on workplace injuries spurs more research on perils of corporate short-termism

A close-up of soapy green water Research Brief / Debt

The Debt Market’s Indirect Antidote to ESG Greenwashing

Loans that include a sweetener or penalty tied to ESG performance seem to induce more honest reporting

The old Continental Illinois building in Chicago Research Brief / Finance

Sorting Out Conflicts of Interest in Commercial Loan Syndicates

Syndicate voting rules reflect varying levels of trust and familiarity

News Coverage / Anderson Research

Companies Have to Promptly Disclose Their Borrowing. Many Don’t.

That makes it harder for shareholders to understand a business’s leverage, a new study finds

Manila file folders with U.S. government form 8-K on top Research Brief / Corporate Finance

Corporate Borrowing on the Down Low

18% of firms fail to promptly disclose new loan deals

Airplanes parked Research Brief / Accounting

Why Corporate Leasing Practices Deserve More Respect

Most companies use asset leasing for business reasons, not accounting window dressing