Navigation

Andreas Simon

No picture available

Assistant Professor of Accounting

E-mail: ansimon@calpoly.edu
Phone: (805) 756-1607
Fax: (805) 756-1473

Office: 03-328
Website: Personal Website

Dr. Simon is an Assistant Professor of Accounting at Orfalea College of Business, Cal Poly, San Luis Obispo. He earned his Ph.D. in Accounting from the University of Queensland in Brisbane, Australia in 2008. He also has a Master’s degree from the University of Applied Sciences in Berlin, Germany, with emphasis in Accounting and Finance. Prior to joining Cal Poly he taught at the Ross School of Business, University of Michigan. He has been a weekly visiting professor at the Anderson School of Management, UCLA since Winter 2008. Dr. Simon conducts empirical research on how capital markets generate and process accounting information. In particular, his research investigates the relation between manager's voluntary disclosure choices and capital markets, and how capital market intermediaries process financial statement data and make investment decisions. Prior to graduate school, he worked as financial analyst for Landesbank Holding AG in Berlin, Germany and as associate in assurance and business advisory services – financial services at PriceWaterhouseCoopers in Berlin, Germany. He is a certified financial analyst in Germany. When not teaching or doing research he surfs at Shell Beach, plays Super Mario Kart on the Wii, and mentally supports his wife during her Ph.D. at UC Santa Barbara.

Education:

  • Ph.D., Accounting, University of Queensland, Brisbane, Australia, 2008
  • MS, Business Administration (Finance/ Accounting), University of Applied Sciences, Berlin, Germany, 2003

Additional University Experience:

  • Visiting scholar, Ross School of Business, University of Michigan, Ann Arbor
  • Visiting scholar, Anderson School of Management, University of California, Los Angeles

Teaching Specializations:

  • Financial Accounting, Financial Statement Analysis, Accounting Research

Research:

I study the decision-making of sell-side financial analysts. Specifically how analyst use their earnings forecast to generate stock recommendations, whether investors can profit from their stock recommendations, and the persistence in analysts’ earnings forecasting and stock recommendation performance. I also have examined the conflicts of interest analysts face. My current research papers are:

Curtis, A. and A. Simon. 2008. The use of earnings forecasts in stock recommendations: Are accurate analysts more consistent? Revise/resubmit Journal of Business Finance and Accounting

Konchitchki, Y. and A. Simon. Would you bet your savings on today’s best analysts? Submitted

Nowland, J. and A. Simon. 2009. The effect of a change in analyst composition on analyst forecast accuracy: Evidence from US cross-listings. Under second round review Journal of International Accounting Research

Nowland, J., A. Simon, and C. Ramezani. 2009. Do long-term growth forecasts signal analyst quality or incentives. Submitted

A. Simon, Clarkson, P., and Tutticci, I. What Influences analysts’ target prices? Working paper

I also study the decision-making of corporations regarding payout policies and tax incentives. My work on untaxed foreign earnings for U.S. multinationals has recently been cited in the Congressional Research Service Report for Congress, “Tax Havens: International Tax Avoidance and Evasion,” dated July 9, 2009; Congressional Research Service Report for Congress, “Tax Cuts on Repatriated Earnings as Economic Stimulus: An Economic Analysis, dated February 11, 2009; and the Center on Budget and Policy Priorities, Special Series: Economic Recovery Watch, “Proposed Tax Break for Multinationals Would be Poor Stimulus,” dated January 23, 2009). My current research papers are:

Brailsford, T., D. Marchesi, A. Simon, and I. Tutticci. 2008. The Determinants of Shares Repurchase Decisions in On-Market Buy-Backs. Revise/resubmit: Journal of Contemporary Accounting and Economics

Mock, R.P. and A. Simon. 2008. Permanently Reinvested Earnings: Priceless. Tax Notes. Vol. 121. No. 7

Mock, R.P. and A. Simon. 2009. The LIFO, IFRS Conversion: An Explosive Concoction. Tax Notes. Vol 123. No. 6

Professional Affiliations:

  • American Accounting Association, Member since 2006
  • Australia/ New Zealand Accounting and Finance Associations, Member since 2004

Other Professional Experience:

  • Presented at various conferences in Accounting and Finance including the American Accounting Association meetings, Western Region American Accounting Association Meetings, Australian and New Zealand Accounting and Finance Association meetings, and Asian Finance Association Meetings
  • Gave seminars at various universities including The University of Utah, The University of New South Wales, ESADE Business School, Bocconi University
  • Refereed for Accounting and Finance journal

Awards and Grants:

  • Cal Poly State Faculty Support Grant