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Michael Clement

Professor

Department:     Accounting

Additional Titles:     KPMG Centennial Professor of Accounting

Research Areas:     Accounting - Financial, Financial Analysts, Financial Reporting, Financial Statement Analysis, Security Market Valuation

Michael Clement headshot

Biography

Michael Clement, KPMG Centennial Professor of Accounting, received his B.B.A. from Baruch College, his M.B.A. from the University of Chicago, and his Ph.D. from Stanford University. His research and teaching interests include financial accounting and capital markets.

ACADEMIC LEADERSHIP & AWARDS

2021-22

McCombs Award for Research Excellence

2021

American Accounting Association’s Distinguished Contributions to Accounting Literature Award

2009

Ernst & Young Inclusive Excellence Award

2007

KPMG Faculty Fellowship in Accounting Education

2006

MBA Faculty Honor Roll

2003-04

CBA Foundation Research Excellence Award for Assistant Professors

 

Publications

Michael B. Clement, Joonho Lee, and Kevin Ow Yong. 2019. A New Perspective on Post-earnings-announcement-drift: Using a Relative Drift Measure. Journal of Business Finance and Accounting 46(9/10), 1123-1143.

 

Lawrence D. Brown, Andrew C. Call, and Michael B. Clement. 2019. Managing the Narrative: Investor Relations Officers and Corporate Disclosure. Journal of Accounting and Economics 67(1), 58-79.

 

Lawrence D. Brown, Andrew C. Call, Michael B. Clement, and Nathan Y. Sharp. 2016. The Activities of Buy-Side Analysts and the Determinants of their Stock Recommendations. Journal of Accounting and Economics 62(1), 139-156.

 

Lawrence D. Brown, Andrew C. Call, Michael B. Clement, and Nathan Y. Sharp. 2015. Inside the 'Black Box' of Sell-Side Financial Analysts. Journal of Accounting Research 53(1), 1-47.

 

Michael B. Clement, Jeffrey W. Hales, and Yanfeng Xue. 2011. Understanding Analysts' Use of Stock Returns and Other Analysts' Revisions When Forecasting Earnings. Journal of Accounting and Economics 51(3), 279-299.

 

James D. Westphal and Michael B. Clement. 2008. Sociopolitical Dynamics in Relations Between Top Managers and Security Analysts: Favor Rendering, Reciprocity, and Analyst Stock Recommendations. Academy of Management Journal 51, 873-897.

 

Michael B. Clement, Lisa Koonce, and Thomas Lopez. 2007. The Role of Task-Specific Forecasting Experience and Innate Ability in Understanding Analyst Forecasting Performance. Journal of Accounting and Economics 44, 378-398.

 

Michael B. Clement and Tse, Senyo Y.. 2005. Financial Analyst Characteristics and Herding Behavior in Forecasting. Journal of Finance 60, 307-341.

 

Michael B. Clement, Abby Joseph Cohen, and Katerina Shaustyuk. 2004. 2004 Dividend Preview: Are Larger Dividends Around the Corner? Goldman Sachs Investment Research.

 

Michael B. Clement, Abby Joseph Cohen, Michael A. Moran, Katerina Shaustyuk, Nathan Swem, and et al. 2004. Share-based Payments Back in the Spotlight. Goldman Sachs Investment Research.

 

Michael B. Clement, Richard Frankel, and Jeffrey Miller. 2003. Confirming Management Earnings Forecasts, Earnings Uncertainty, and Stock Returns. Journal of Accounting Research 41.

 

Tse, Senyo Y. and Michael B. Clement. 2003. Do Investors Respond to Analysts' Forecast Revisions as if Forecast Accuracy is All that Matters? The Accounting Review 78, 227-249.

 

Michael B. Clement, Lynn Rees, and Edward P. Swanson. 2003. The Influence of Culture and Corporate Governance on the Characteristics That Distinguish Superior Analysts. Journal of Accounting, Auditing and Finance 18, 593.

 

Michael B. Clement, Lynn Rees, and Edward Swanson. 2003. The Influence of Culture and Corporate Governance on the Characteristics that Distinguish Superior Analysts. Journal of Accounting, Auditing, and Finance 18, 593-609.

 

Michael B. Clement. 1999. Analyst Forecast Accuracy: Do Ability, Resources, and Portfolio Complexity Matter? Journal of Accounting and Economics 27, 285-303.

 

Mary E. Barth, Michael B. Clement, George Foster, and Ron Kasznik. 1998. Brand Values and Capital Market Valuation. Review of Accounting Studies 3, 41-68.