Charles E. Johnson Memorial Professor of Accounting
Huang, Jing, Steven Matsunaga, and Z. Jay Wang. "The Role of Pension Business Benefits in Institutional Block Ownership and Corporate Governance." Contemporary Accounting Research 37, no. 4: 1959-1989. https://doi.org/10.1111/1911-3846.12587.
Matsunaga, Steven, David Guenther, and Brian Williams. "Is Tax Avoidance Related to Firm Risk?" The Accounting Review 92, no. 1: 115-136. https://doi.org/10.2308/accr-51408.
Hui, Kai Wai, and Steven R. Matsunaga. "Are CEOs and CFOs Rewarded for Disclosure Quality?" The Accounting Review 90, no. 3: 1013-1047. https://doi.org/10.2308/accr-50885.
Lee, Sam, Steven R. Matsunaga, and Chul W. Park. "Management Forecast Accuracy and CEO Turnover." The Accounting Review 87, no. 6: 2095-2122. https://doi.org/10.2308/accr-50220.
Gore, Angela K., Steven Matsunaga, and P. Eric Yeung. "The Role of Technical Expertise in Firm Governance Structure: Evidence from Chief Financial Officer Contractual Incentives." Strategic Management Journal 32, no. 7: 771-786. https://doi.org/10.1002/smj.907.
Hui, Kai Wai, Steven Matsunaga, and Dale Morse. "The Impact of Conservatism on Management Quantitative Earnings Forecasts." Journal of Accounting and Economics 47, no. 3: 192-207. https://doi.org/10.1016/j.jacceco.2009.01.001.
Jagolinzer, Alan D., Steven R. Matsunaga, and P. Eric Yeung. "An Analysis of Insiders' Use of Prepaid Variable Forward Transactions." Journal of Accounting Research 45, no. 4: 1055-1079. https://doi.org/10.1111/j.1475-679X.2007.00260.x.
Matsunaga, Steven R., and Chul W. Park. "The Effect of Missing a Quarterly Earnings Benchmark on the CEO’s Annual Bonus." The Accounting Review 76, no. 3: 313-332. https://doi.org/10.2308/accr.2001.76.3.313.
Hemmer, Thomas, Steven Matsunaga, and Terry Shevlin. "Reload Employee Stock Option Plans: Incentive Alignment of Rent Extraction." Journal of Accounting, Auditing and Finance 15, no. 4: 393-423. https://doi.org/10.1177/0148558X0001500402.
Hemmer, Thomas, Steven Matsunaga, and Terry Shevlin. "Optimal Exercise and the Cost of Granting Employee Stock options with a Reload Provision." Journal of Accounting Research 36, no. 2: 231-255. https://doi.org/10.2307/2491476.
Hemmer, Thomas, Steven Matsunaga, and Terry Shevlin. "The Influence of Risk Diversification on the Early Exercise of Employee Stock Options by Executive Officers." Journal of Accounting and Economics 21, no. 1: 45-68. https://doi.org/10.1016/0165-4101(95)00411-4.
Matsunaga, Steven R. "The Effects of Financial Reporting Costs on the Use of Employee Stock Options." The Accounting Review 70, no. 1: 1-26.
Matsunaga, Steven, Terry Shevlin, and D. Shores. "Disqualifying Dispositions of Incentive Stock Options: Tax Benefits vs. Financial Reporting Costs." Journal of Accounting Research Supplement 30: 37-68. https://doi.org/10.2307/2491192.
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A new study from the Lundquist College of Business accounting department found that, in most cases, the assumption that low taxes equal risky choices isn't consistent with the evidence.