Nicholas Guest

Biography

Professor Nicholas Guest is an assistant professor of accounting at the Johnson Graduate School of Management. His research focuses on the market for public firms' financial data, especially earnings and textual disclosure.

He has two main streams of research. One examines the characteristics of the earnings, other accounting data, and text provided in firms' disclosures. The other focuses on the users of those disclosures, especially active equity investors and financial journalists. This work has been published in top academic journals, including The Accounting Review, Journal of Accounting Research, and Management Science.

Selected Publications

• Drake, Michael; Guest, Nicholas; Twedt, Brady. "The Media and Mispricing: The Role of the Business Press in the Pricing of Accounting Information"The Accounting Review. 89.5 (2014): 1673-1701
• Guest, Nicholas. "The Information Role of the Media in Earnings News"Journal of Accounting Research. 59.3 (2021): 1021-1076
• Guest, Nicholas; Kothari, S.; Pozen, Robert. "Why Do Large Positive Non-GAAP Earnings Adjustments Predict Abnormally High CEO Pay?"The Accounting Review. 97.6 (2022): 297-326
• Guest, Nicholas; Kothari, S.; So, Eric. "Flight to Earnings: The Role of Earnings in Periods of Capital Scarcity"Management Science. (forthcoming).

Awards and Honors

• MIT Sloan Thesis Prize, First Place (2018) MIT Sloan
• BYU School of Accountancy Director's Award (2013) Brigham Young University
• Beta Alpha Psi "Oustanding Officer" Scholarship (2012) Brigham Young University

Recent Courses

• NBA 5090/LAW 5090 - Advanced Financial Statement Analysis
• NMI 5000 - Directed Reading & Research
• NBA 5060/LAW 6060 - Financial Statement Analysis

Academic Degrees

• PhD Massachusetts Institute of Technology, 2018
• MS Massachusetts Institute of Technology, 2016
• MAcc Brigham Young University, 2013
• BS Brigham Young University, 2013

In the News

• April 15, 2019 Here's one way to tell if a company is overpaying its CEO