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Faculty Directory

D. Shores
Office: 579
Phone: 206-543-5605
Fax: 206-685-1561

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


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

  1. 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.
  2. 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.
  3. Over-the-Counter Market
    Journal Article:Shores, D., (1992). The New Palgrave Dictionary of Money and Finance, Macmillan
  4. 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.
  5. 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.
  6. 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