Charles E. Wasley

Joseph and Janice Willett Distinguished Scholar; Area Coordinator, Accounting Office: CS-3-160E Carol Simon Hall Phone: (585) 275-3362 Email: wasley@simon.rochester.edu

Professor Wasley’s teaching interest is in the financial reporting area. His research interests encompass the role of accounting information in capital markets. He currently serves as an associate editor of the Journal of Accounting and Economics. His current research focuses on the rational pricing of earnings, cash flows and accruals; measuring real activity management; management earnings and cash flow forecasts; information externalities in capital markets; and the role of materiality as a determinant of firms’ disclosure decisions.

Recent publications include “The Joint Effects of Materiality Thresholds and Voluntary Disclosure Incentives on Firms’ Disclosure Decisions” published in the Journal of Accounting and Economics (February 2010) and “Further Evidence on the Relation between the Uncertainty of Future Operating Performance and R&D Expenditures: The Role of R&D Inputs and Outputs,” forthcoming in the Journal of Accounting Auditing and Finance.

Professor Wasley’s research has been published in the Journal of Accounting and Economics, The Accounting Review, the Journal of Accounting Research, the Journal of Finance, the Journal of Financial Economics, the Journal of Accounting Auditing and Finance, the Journal of Portfolio Management and the Review of Quantitative Finance and Accounting.

Prior to his appointment at the Simon School, Wasley was a faculty member at Washington University in St. Louis and The University of Iowa.

 

• BS, Accounting
  State University of New York at Binghamton
• MS, Accounting
  State University of New York at Binghamton
• PhD, Accounting
  The University of Iowa

 

Curriculum vitae