My name is Jerry Mathis and I am a postdoctoral research associate in the accounting department at Washington University in St. Louis. At present, I'm interested in the causes and consequences of information processing costs, firms' voluntary disclosure choices, sustainability regulation, managerial credibility, and market microstructure. I've also recently begun work at the intersection of tax and financial accounting.
My dissertation examines the information environment effects of mandatory sustainability disclosure requirements. Using Dodd-Frank as a setting, I find that firms enjoy reduced information asymmetry and improved liquidity around their mandatory conflict mineral disclosures and that managers adjust their voluntary disclosure behavior in response to these changes. This work provides evidence on the potentially unintended consequences of this type of policy tool and advances our understanding of the effects of sustainability disclosures on capital markets.
This work was completed under the endlessly helpful supervision of Reuven Lehavy (chair), Raffi Indjejikian, Lindsey Gallo, Paolo Pasquariello, and Shaowei Ke.