Foster School of Business
University of Washington
Box: 353226
Seattle, WA 98195-3200
Both stages of our empirical analysis-the estimation of future abnormal earnings and the valuation of nonearnings financial statement data-contribute to our understanding of a critical issue in capital market research.
D. Shores
- Associate Professor Emeritus of Accounting
Education
- PhD Stanford University (1986)
- MS University of Wisconsin (1980)
- BS University of Illinois (1975)
Academic Expertise
- financial accounting
Current Research
- Economic context and the value relevance of financial statement data, Determinants of accounting method choices, Political exposure and accounting discretion.
Positions Held
- At the University of Washington since 1986
- Visiting assistant professor at University of Iowa, 1991-1992
- Staff auditor at Ernst & Whinney, 1981
Selected Publications
- “Stakeholders’ Implicit Claims and Accounting Method Choice“Journal Article:Bowen, R., DuCharme, L., and Shores, D., (1995). Journal of Accounting and Economics, Vol. 20(3), pp. 255-295.
- “Firm Size, Security Returns, and Unexpected Earnings: The Anomalous Signed-Size Effect“Journal Article:Shevlin, T., and Shores, D., (1993). Contemporary Accounting Research, Vol. 10(1), pp. 1-30.
- “Over-the-Counter Market“Journal Article:Shores, D., (1992). The New Palgrave Dictionary of Money and Finance, Macmillan
- “Determinants of the Timing of Quarterly Earnings Announcements“Journal Article:Bowen, R., Johnson, M., Shevlin, T., and Shores, D., (1992). Journal of Accounting, Auditing and Finance, Vol. 7(4), pp. 395-422.
- “Disqualifying Dispositions of Incentive Stock Options: Tax Benefits versus Financial Reporting Costs“Journal Article:Matsunaga, S., Shevlin, T., and Shores, D., (1992). Journal of Accounting Research, Vol. 30(Supplement), pp. 37-68.
- “The Association Between Interim Information and Security Returns Surrounding Earnings Announcements“Journal Article:Shores, D., (1990). Journal of Accounting Research, Vol. 28(1), pp. 164-181.
Honors and Awards
- American Taxation Association Tax Manuscript Award, 1995
- KPMG Peat Marwick Foundation Tax Research Opportunities Grant, 1992
Academic Service
- Faculty advisor for MBA Challenge for Charity, 1998-99
- Member of the Financial Accounting Standards Committee of the American Accounting Association, 1995-1998
- Group leader at the American Accounting Association New Faculty Consortium, 1995, 1996
- Associate editor of Accounting Horizons, 1994, 1997