Mikhail Pevzner, an associate professor of accounting at the Merrick School of Business at the University of Baltimore, received the business school’s Black & Decker Outstanding Article Award for 2014 for his paper “Debtholders’ Demand for Conservatism: Evidence from Changes in Directors’ Fiduciary Duties.” The paper was published in the prestigious Journal of Accounting Research in December 2014. The journal, which is lauded for research excellence in the accounting field, is also on the Financial Times‘ list of top scholarly publications worldwide.
“Our study contributes to greater understanding of the role of conservatism in capital markets,” explained Pevzner. “My colleagues, JK Aier, Long Chen, and I provide additional proof that changes in corporate governance structure are associated with changes in accounting policies. This is an important contribution to the accounting literature. This was a truly joint effort of the three co-authors, whom I greatly thank for their contributions. We combined our unique strengths in this highly challenging project, and my getting this award would not be possible without this excellent collaboration. I’d like to deeply thank Black & Decker and my fellow colleagues at Merrick for their support in sustaining high-quality research in the University of Baltimore.”
Mikhail Pevzner received his BBA from the University of Minnesota and his MBA and Ph.D. from Washington University. He joined the University of Baltimore faculty as an Ernst and Young Faculty Chair and Associate Professor in August 2013. He worked as an Assistant Professor of accounting at George Washington University before accepting a position at Merrick. His research focuses on empirical capital markets and empirical auditing research, valuation, voluntary disclosure, determinants of firms’ liquidity, accounting conservatism, and real earnings management.