Faculty Directory

Peter Demerjian


Office: 473 PACCAR Hall
Phone: 206-221-1648
Email: pdemerj(at)uw.edu

Foster School of Business
University of Washington
Box: 353200
Seattle, WA 98195-3200

Peter Demerjian

Assistant Professor of Accounting


PhD University of Michigan (2007)
MBA College of William & Mary (2002)
BA Brandeis University (1996)

Academic Expertise

financial accounting

Current Research

The effect of changing accounting standards on the debt contracting-usefulness of accounting information, Economic drivers of debt contract standardization, How managerial ability affects capital market outcomes

Positions Held

At the University of Washington since 2013
Assistant Professor of Accounting, Goizueta Business School, Emory University, 2007-2013

Selected Publications

  1. Managerial Ability and Earnings Quality
    Journal Article: Demerjian, P., Lev, B., Lewis, M., and McVay, S., (2012). The Accounting Review, Vol. 88(2), pp. 463-498.
  2. Quantifying Managerial Ability: A New Measure and Validity Tests
    Journal Article: Demerjian, P., Lev, B., and McVay, S., (2012). Management Science, Vol. 58(7), pp. 1229-1248.
  3. Accounting Standards and Debt Covenants: Has the “Balance Sheet Approach” Led to a Decline in the Use of Balance Sheet Covenants?
    Journal Article: Demerjian, P., (2011). Journal of Accounting and Economics, Vol. 52(2), pp. 178-202.

Working Papers

Measuring Financial Covenant Strictness in Private Debt Contracts with E. Owens, 2014
Fair Value Accounting and Debt Contracting with J. Donovan and C. Larson, 2014
Earnings Smoothing: For Good or Evil? with M. Lewis and S. McVay, 2014
Uncertainty and Debt Covenants 2014

Academic Service

Ad Hoc Referee: Accounting, Organizations, and Society; Contemporary Accounting Research; Journal of Accounting and Economics; Journal of Accounting Research; The Journal of Risk and Insurance; Management Science; Review of Accounting Studies; The Accounting Review
AAA Notable Contributions to Accounting Literature Committee, 2014-2015

Courses Taught

Foster Business School: Introduction to Accounting and Financial Reporting (Undergraduate)
Goizueta Business School: Financial Statement Analysis (MBA) and Financial Accounting (Undergraduate)
University of Michigan: Accounting Principles (Undergraduate, non-major)