Professor Elizabeth Blankespoor’s research broadly focuses on financial reporting and corporate disclosure. Within this area, her recent work examines the determinants of corporate disclosure and the role of information processing costs, the impact of changes in information technology on the flow of financial information, and the use of fair values in financial reporting.
Elizabeth Blankespoor joined the Stanford Graduate School of Business as an Assistant Professor of Accounting in July 2012. Her research focuses on the determinants of financial reporting and corporate disclosure choice, as well as the implications of these choices for capital market participants, regulators, and the flow of financial information. Her recent work examines the role of information processing costs in firm disclosure choice, the impact of changes in information technology on financial information flow, and the use of fair values in financial reporting.
Professor Blankespoor received her PhD in Accounting from the University of Michigan. Prior to her graduate studies at the University of Michigan, she was a Senior Auditor with Ernst and Young in Salt Lake City, Utah. She also earned a BA in Accounting and Information Systems from Dordt College and a Master's degree in Accounting from the University of Utah.
PhD in Accounting, University of Michigan, 2012; MAcc in Accounting and Information Systems, University of Utah, 2007; B.A. in Accounting and Information Systems, Dordt College, 2003; CPA, State of California (Inactive), 2006.
At Stanford since 2012. Graduate Teaching Assistant and Tutor, University of Michigan (2010-2011) Executive MBA Financial Statement Analysis Graduate Research Assistant, University of Michigan (2007-2011) Instructor of Accounting and Information Systems, University of Utah (2006-2007) Senior Auditor, Ernst & Young, Salt Lake City, UT (2004-2006)
- "Fair Value Accounting for Financial Instruments: Does It Improve the Association Between Bank Leverage and Credit Risk?" (with Thomas J. Linsmeier, Kathy Petroni and Catherine Shakespeare): The Accounting Review, 2013
- “The Role of Dissemination in Market Liquidity: Evidence From Firms’ Use of Twitter” (with Gregory S. Miller and Hal D. White): The Accounting Review, 2014
- "Initial Evidence on the Market Impact of the XBRL Mandate" (with Brian P. Miller and Hal D. White): Review of Accounting Studies (forthcoming), 2015
- "The Impact of Information Processing Costs on Firm Disclosure Choice: Evidence from the XBRL Mandate," 2013
- ACCT 311: Global Financial Reporting
In The Media
- Mark to market best to spot risky banks, says report, Financial Times
- Study Co-Authored by FASB member Rebuts FASB’s Proposed Changes in Fair Value Accounting Standards, Accounting Today
- GSB professor studies Twitter's value for firms, investors, The Stanford Daily
- Twitter helps stock of lesser-known firms, WSJ MarketWatch
- How Companies Are Using Twitter to Reach Investors, Bloomberg West television interview
- Using Twitter to capture an investor’s attention, Financial Times
- Tweeting Found To Improve The Liquidity Of Small Cap Companies, Private Equity Hub
- The Bottom Line on Corporate Tweeting, Stanford GSB Article
- How Twitter Can Improve Your Market Liquidity, Stanford GSB Video
- New Research Finds Support for Valuing Banks’ Financial Instruments at Fair Value, WSJ MarketWatch, reprint of press release
- A New Look at Truth in Numbers, Stanford GSB Article
- Fair Value Accounting for Financial Instruments, Harvard Law School Forum on Corporate Governance and Financial Regulation blog
- Twitter, ‘Media Failure’ & SME Liquidity: Research Indicates News Tweeting Can Help Reduce Bid-Ask Spreads, Stockopedia