Paquita Davis-Friday

Professor Emeritus

Zicklin School of Business

Department: Stan Ross Dept Accountancy

Areas of expertise:

Email Address: Paquita.DavisFriday@baruch.cuny.edu

> View CV

Biography
Teaching
Research and Creative Activity
Grants
Honors and Awards
Service

Journal Articles

Davis-Friday, P., & Boyar, L. (2020). Combating Implicit Bias in Accounting Education and Training. The CPA Journal, 11-12.

Davis-friday, P., & Boyar, L. (2019). Assessing a Golden Opportunity: CEO Performance at McDonald's. The CASE Journal, 15(5).

Davis-friday, P., Guler, L., Brown, A. B., & Marquardt, C. (2015). M&A Decisions and US Firms' Voluntary Adoption of Clawback Provisions in Executive Compensation Contracts. Journal of Business Finance and Accounting, 42(1/2). 237-271.

Fried, A. N., Davis-friday, P., & Davis, H. Z. (2014). The Impact of Duration on Management’s Discount Rate Choice. Research in Accounting Regulation , 217-221.

Fried, A. N., & Davis-friday, P. (2013). Economic Consequences of Mandatory GAAP Changes: The Case of SFAS No. 158. Advances in Accounting, 29(2). 186-194.

(2010). Discussion of Financial Reporting Quality in International Settings: A Comparative Study of the U.S.A., Japan, Thailand, France and Germany. The International Journal of Accounting, 45(1). 35-38.

(2006). The Effects of the Asian Crisis, Corporate Governance, and Accounting System on the Valuation of Book Value and Earnings. The International Journal of Accounting, 41(1). 22-40.

(2005). The Financial Performance, Capital Consultants, and Regulatory Reporting Environment of Crosslisted Firms: Evidence from Mexico. The International Journal of Accounting, 40(1). 1-30.

(2005). Relative Valuation Roles of Equity Book Value, Net Income and Cash Flows during a Macroeconomic Shock: The Case of Mexico and the 1994 Currency Crisis. Journal of International Accounting Research, 4(1). 1-21.

(2004). Recognition and Disclosure Reliability: Evidence from SFAS No. 106. Contemporary Accounting Research, 21(2). 399-429.

(2002). What Managers Should Know about Earnings Management: Its Prevalence, Legality, Ethicality, and Does it Work?. Review of Accounting and Finance, 1(1). 57-71.

(2001). Equity Valuation and Current Cost Disclosures: The Case of Mexico. Journal of International Financial Management and Accounting, 12(3). 260-285.

(2001). An Analysis of the Implications of the IASC Comparability Project for IAS Adopters in the U.S. Asia-Pacific Journal of Accounting and Economics, 8(1). 43-61.

Davis-friday, P. (2000). Inflation Accounting and 20-F Disclosures: Evidence from Mexico. Accounting Horizons (June): 113-135. (Reprinted in) Development Studies in International Accounting- Americas and the Far East/Edward Elgar Publishing Ltd,

(1999). The Value Relevance of Financial Statement Recognition versus Disclosure: Evidence from SFAS No. 106. The Accounting Review, (Synopsized in the FASB Research Supplement, September 29, 2000, p. 3), 403-423.

Presentations

Davis-friday, P., Fried, A., & Jenkins, N. T. (2017, August 31). Thick as Thieves: Reciprocity between Compensation Peers. AAA Annual Meeting. San Diego, CA: American Accounting Association.

Davis-friday, P. (2012, October 14). Economic Determinants of the Voluntary Adoption of Clawback Provisions in Executive Compensation Contracts. Accounting Research Seminar. Newark, New Jersey: Rutgers University.

Davis-friday, P., Davis, H. Z., & Fried, A. (2010, May 21). Accounting Choice, Economic Environment and Employee Demographics. EAA Annual Congress. Istanbul, Turkey: European Accounting Association.

Davis-friday, P., Davis, H. Z., & Fried, A. N. (2010, August 20). Accounting Choice, Economic Environment and Employee Demographics. Giessen, Germany: University of Giessen.

Davis-friday, P. (2009, February 28). . Mid-year Meeting. St. Petersburg, FL: AAA International Accounting Section.

Davis-friday, P. (2008, August 31). . Annual Meeting. Anaheim, CA: AAA.

Davis-friday, P. (2008, February 28). . Mid-year Meeting. San Diego, CA: AAA International Accounting Section.

Davis-friday, P. (2008, January 31). . International Accounting Symposium. New York, NY: Columbia University.

Davis-friday, P. (2008, January 31). . : AAA New Faculty Consortium.

Davis-friday, P. (2007, December 31). . University of Illinois International Accounting Symposium. Honolulu, Hawaii

Davis-friday, P. (2007, September 30). . Accounting Symposium. Leuven, Belgium: Accounting Research Network Netherlands.

Davis-friday, P. (2006, May 31). . Wayne State University Accounting Workshop Series.

Davis-friday, P. (2005, January 31). . Singapore Management University Accounting Workshop Series.

Davis-friday, P. (2005, February 28). . Oklahoma State University Accounting Workshop Series.

Davis-friday, P. (2004, April 30). . European Accounting Association Annual Congress. Prague, Czech Republic

Davis-friday, P. (2004, March 31). . University of Illinois International Accounting Symposium. Athens, Greece

Davis-friday, P. (2004, February 28). . University of Colorado-Boulder Accounting Workshop Series.

Davis-friday, P. (2004, June 30). . IAAER International Accounting Research Conference. Durban, South Aftica

Davis-friday, P. (2004, January 31). . University of Michigan Business School Accounting Workshop Series.

Davis-friday, P. (2004, November 30). . City University New York - Baruch College Accounting Workshop Series.

Davis-friday, P. (2004, October 31). . Texas A&M University Accounting Workshop Series.

Davis-friday, P. (2003, March 31). . University of Tennessee Accounting Research Colloquium.

Davis-friday, P. (2003, April 30). . European Accounting Association Annual Congress. Seville, Spain

Davis-friday, P. (2003, June 30). . University of Illinois International Accounting Symposium. Goettingen, Germany

Davis-friday, P. (2003, August 31). . American Accounting Association (AAA) Annual Meeting. Honolulu, Hawaii

Davis-friday, P. (2003, February 28). . AAA International Accounting Section Mid-Year Meeting. Orlando, FL

Davis-friday, P. (2002, September 30). . Indiana University Accounting Research Workshop.

Davis-friday, P. (2002, October 31). . University of Cyprus Second Annual Business Conference.

Davis-friday, P. (2002, August 31). . AAA Annual Meeting. San Antonio, Texas

Davis-friday, P. (2002, May 31). . University of Cincinnati Accounting Workshop.

Davis-friday, P. (2002, January 31). . George Washington University Accounting Workshop.

Davis-friday, P. (2002, March 31). . Rutgers University Accounting Workshop.

Davis-friday, P. (2002, March 31). . University of Illinois International Accounting Symposium.

Davis-friday, P. (2002, March 31). . University of Toronto Accounting Workshop.

Davis-friday, P. (2002, January 31). . AAA International Accounting Section Mid-year Meeting. Fort Lauderdale, FL

Davis-friday, P. (2002, April 30). . European Accounting Association Annual Congress. Copenhagen, Denmark

Davis-friday, P. (2001, October 31). . University of Wisconsin-Madison Accounting Workshop.

Davis-friday, P. (2001, October 31). . University of Texas-Austin Accounting Workshop.

Davis-friday, P. (2001, April 30). . European Accounting Association Annual Congress. Athens, Greece

Davis-friday, P. (2001, January 31). . Asia-Pacific Journal of Accounting and Economics Symposium. Kowloon, Hong Kong

Davis-friday, P. (2001, April 30). . European Accounting Association Annual Congress. Athens, Greece

Davis-friday, P. (2000, July 31). . AAA/DAA Second Globalization Conference. Cambridge, England

Davis-friday, P. (2000, August 31). . AAA Annual Meeting. Philadelphia, PA

Davis-friday, P. (2000, January 31). . AAA International Accounting Section Mid-year Meeting. Tampa, FL

Davis-friday, P. (1999, October 31). . IAAER/CIERA International Accounting Research Conference. Chicago, IL

Davis-friday, P. (1999, October 31). . Emory University Hightower Lecture Series.

Davis-friday, P. (1999, August 31). . AAA Annual Meeting. San Diego, CA

Davis-friday, P. (1999, January 31). . AAA International Accounting Section Mid-year Meeting. Orlando, FL

Davis-friday, P. (1999, March 31). . AAA/KPMG International Accounting Research Conference. Montvale, NJ

Davis-friday, P. (1998, August 31). . AAA Annual Meeting. New Orleans, LA

Davis-friday, P. (1997, August 31). . AAA Annual Meeting. Dallas, TX

Davis-friday, P. (1997, June 30). . Indiana-Notre Dame-Purdue Research Conference. Notre Dame, IN

Other Scholarly Works

Davis-friday, P., Jenkins, N. T., & Wang, C. (2017). Thick as Thieves: Reciprocity between Compensation Peers.

In Progress.

Davis-friday, P., & Ashbaugh Skaife, H. (2016). Financial Reporting and International Mergers and Acquisitions.

In Progress.

Davis-friday, P. (2007). American Accounting Association Financial Accounting Standards Committee Response to the FASB exposure draft: Employers' accounting for defined benefit pension and other postretirement plans: An Amendement of FASB Statements No. 87, 88, 106 and 132 (R). 21(2), 201-213.

Davis-friday, P. (2005). American Accounting Association Financial Accounting Standards Committee Response to the FASB exposure draft: Share-Based Payment: An Amendment of FASB Statements No. 123 and 95. 19(2), 101-114.

Davis-friday, P., Fried, A., & Jenkins, N. T. The Value of Clawback Provisions.

In Progress.

Research Currently in Progess

Davis-Friday, P., & Fried, A.(n.d.). Does the Market Value Marked-to-Market or Smoothed Pension Earnings Components?. In Progress.

Davis-friday, P., Lee, H., & Thorne, N.(n.d.). The Impact of Restatements on Credibility. In Progress.

Title	Funding Agency Sponsor	Start Date	End Date	Awarded Date	Total Funding	Status
The Informativeness of Purchase Price Allocations	PSC-CUNY 38	07/01/2007	06/30/2008		4600	Completed
BRESI: Inclusive Pedagogy at the Zicklin School of Business	The Andrew W. Mellon Foundation	09/01/2022	10/15/2023	08/19/2022	14000	Funded - In Progress