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Julia D'Souza
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 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.
Selected Publications
Besanko, D., J. D'Souza and S. R. Thiagarajan (2001). "The Effect of Wholesale Market Deregulation on Shareholder Wealth in the Electric Power Industry." Journal of Law and Economics 44(1): 65-88.
D'Souza, J. (2000). "The Stock Price Impact of Mandated Accounting Charges on Rate-Regulated Firms." Review of Accounting Studies 5(3):235-57.
D'Souza, J. (2000). "Trident Utility: Accounting for Nuclear Decommissioning Costs." Journal of Accounting Education 18: 157-169.
D'Souza, J. and J. Jacob (2000). "Why Firms Issue Targeted Stock." Journal of Financial Economics 56(3):459-83.
D'Souza, J. and J. Jacob (2001). "Electric Utility Stranded Costs: Valuation and Disclosure Issues." Journal of Accounting Research 39(3): 495-512.
D'Souza, J., J. Jacob and K. Ramesh (2000). "The Use of Accounting Flexibility to Reduce Labor Renegotiation Costs and Manage Earnings." Journal of Accounting and Economics 30(2):187-208.
D'Souza, J., J. Jacob and N. S. Soderstrom (2000). "Meltdown--or Not?--for Utilities." Journal of Accountancy 189(3): 57-61.
D'Souza, J., J. Jacob and N. S. Soderstrom (2000). "Nuclear Decommissioning Costs: The Impact of Recoverability Risk on Valuation." Journal of Accounting and Economics 29(2): 207-30.
jd48@cornell.edu
368 Sage Hall
Johnson Graduate School of Management
Cornell University
Ithaca, NY 14853-6201
607-255-2349