Julia D. D'Souza
Associate Professor of Accounting
368 Sage Hall
Samuel Curtis Johnson Graduate School of Management
Ithaca, NY 14853-6201
Professor D'Souza's research focuses on the determinants of the economic and reporting choices made by firms, the interrelatedness of these choices, and the extent to which they are shaped by the characteristics of the firms' various stakeholders: regulators, consumers, competitors, and employees. Her other research interests include issues related to the quality and usefulness of accounting disclosures, and the relation between firm valuation and its intangible assets such as human resources. Professor D'Souza has been published in journals such as The Accounting Review, Journal of Accounting Research, Journal of Accounting and Economics, Journal of Law and Economics, Journal of Financial Economics, and Review of Accounting Studies. Her undergraduate degrees were in chemistry, physics and education, and she obtained a broad-based MBA degree prior to focusing on accounting at the doctoral level.
Curriculum Vitae (CV)
Click here to view the curriculum vitae (PDF document).
- Lougee, Barbara; D'Souza, Julia D.; Jacob, John; Lougee, Barbara. "Cash Balance Pension Plan Conversions: An Analysis of Motivations and Pension Costs" Journal of Applied Business Research 29.2 (2013): 621-640.
- D'Souza, Julia D.; Ramesh, K.; Shen, Min. "Disclosure of GAAP line items in earnings announcements" Review of Accounting Studies 15.1 (2010): 179-219.
- D'Souza, Julia D.; Ramesh, K; Shen, Min. "The Interdependence between Institutional Stock Ownership and Information Dissemination by Capital Market Data Aggregators" The Accounting Review 85.1 (2010): 159-193.
- Bhojraj, Sanjeev; Blacconiere, Walter G.; D'Souza, Julia D.. "Voluntary Disclosure in a Multi-Audience Setting: An Empirical Investigation" The Accounting Review 79.4 (2004): 921-947.
- D'Souza, Julia D.; Jacob, John. "Electric Utilities Stranded Costs: valuation and Disclosure Issues" Journal of Accounting Research 39.3 (2001): 495-512.
- Besanko, David; D'Souza, Julia D.; Thiagarajan, S. Ramu. "The Effect of Wholesale Market Deregulation on Shareholder Wealth in the Electric Power Industry" Journal of Law and Economics 44.1 (2001): 65-88.
- D'Souza, Julia D.; Jacob, John; Ramesh, K.. "The use of accounting flexibility to reduce labor renegotiation costs and manage earnings" Journal of Accounting and Economics 30.2 (2000): 187-208.
- D'Souza, Julia D.. "The Stock Price Impact of Mandated Accounting Changes on Rate-Regulated Firms" Review of Accounting Studies 5.3 (2000): 235-257.
- D'Souza, Julia D.; Jacob, John. "Why Firms Issue Targeted Stock" Journal of Financial Economics 56.3 (2000): 459-483.
- D'Souza, Julia D.; Jacob, John; Soderstrom, Naomi S.. "Trident Utility: accounting for nuclear decommissioning costs" Journal of Accounting Education 18.2 (2000): 157-169.
- D'Souza, Julia D.; Jacob, John; Soderstrom, Naomi S.. "Nuclear Decommissioning Costs: The Impact of Recoverability Risk on Valuation" Journal of Accounting and Economics 29.2 (2000): 207-230.
- D'Souza, Julia D.; Jacob, John; Soderstrom, Naomi S.; Panchula, Carol. "Meltdown - or not? - for utilities" Journal of Accountancy 189.3 (2000): 57-61.
- Givoly, Dan; Hayn, Carla; D'Souza, Julia D.. "Measurement Errors and Information Content of Segment Reporting" Review of Accounting Studies 4.1 (1999): 15-43.
- D'Souza, Julia D.. "Rate-regulated enterprises and mandated accounting changes: the case of electric utilities and post-retirement benefits other than pensions" The Accounting Review 73.3 (1998): 387-410.
- Jacob , John ; D'Souza, Julia D.; Jacob, John; Willis, Veronda. "Dividend Policy Responses to Deregulation in the Electric Utility Industry"
- Wang, Sean; D'Souza, Julia D.. "Earnings Management: The Effect of Accounting Flexibility on R&D Investment Choices"
- D'Souza, Julia D.. "The Use of Accelerated Depreciation as a Response to the Stranded Cost Issue in the Electric Utility Industry"
- D'Souza, Julia D.; Yehuda, Nir. "The Valuation of Goodwill and Other Intangible Assets Recognized in Acquisitions"