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J. Douglas Hanna
Associate Professor of Accounting

Cox School of Business
Southern Methodist University
6212 Bishop Blvd
Dallas, TX 75275 USA
(214) 768-2234
3444 Rankin Street
Unit A
Dallas, TX 75205 USA

hanna@smu.edu

Education:
Ph.D., Cornell University, New York 1991. Dissertation: "A Further Examination of the Incremental Information Content of Accrual Accounting." Chair: Thomas R. Dyckman.

M.Acc., 1985; and B.A. (honors economics), 1984; University of Waterloo, Canada.

Research Interests:
Financial accounting and financial reporting. Specifically, the role that cash flows and accruals play in the interpretation of financial information by capital markets. Reactions of analysts and investors to the release of accounting disclosures.

Work Experience:
Associate Professor of Accounting. SMU's Cox School of Business, July 2004 to present.
Financial Accounting (Stickney & Weil) to Executive MBAs
Introductory Financial Accounting II (Stickney and Weil) to MBAs
Financial Reporting and Analysis I and II (Revsine, Collins and Johnson) to MBAs.

Associate Professor of Accounting. University of Chicago, July 1997 to June 2004.
Financial Accounting (Stickney & Weil) to executive MBAs in Chicago, Barcelona and Singapore.
Financial Accounting and Analysis I (Revsine, Collins and Johnson) to MBAs.

Assistant Professor of Accounting. University of Chicago, July 1993 to June 1997.
Financial Accounting (Stickney & Weil) to MBAs.

Assistant Professor of Accounting. University of Waterloo, Canada, July 1991 to June 1993.
Intermediate Financial Accounting II (Kieso & Weygandt) to undergraduate students.

Lecturer in Accounting. University of Waterloo, Canada, May 1986 to July 1986.
Intermediate Financial Accounting I (Davidson, Mitchell, Stickney & Weil) to undergraduate students.

Senior Staff Accountant. Ernst & Young, Hamilton, Canada, 1983-84 and 1985-86.

Publications:
With P. Clarkson, G. Richardson, and R. Thompson. "The Impact of IFRS Adoption on the Value Relevance of Book Value and Earnings," Journal of Contemporary Accounting & Economics (June 2011): 1-17.
Also selected as "Best Paper of 2010 JCAE/SNU Joint Symposium."

With M. Ready, "Profitable Predictability in the Cross-Section of Stock Returns," Journal of Financial Economics (December 2005): 463-505.
(Supplemental Appendix to Hanna and Ready [2005]).

With J. Francis and D. Philbrick, "Management Communications with Securities Analysts," Journal of Accounting and Economics (December 1997): 363-394.

With J. Elliott, "Repeated Accounting Write-Offs and the Information Content of Earnings," Journal of Accounting Research (Supplement 1996): 135-155.

With J. Francis and L. Vincent, "Causes and Effects of Discretionary Asset Write-Offs," Journal of Accounting Research (Supplement 1996): 117-134.

With S. Bandyopadhyay and G. Richardson, "Capital Market Effects of US-Canada GAAP Differences," Journal of Accounting Research (Autumn 1994): 262-277.

With J. Elliott and W. Shaw, "The Evaluation by the Financial Markets of Changes in Bank Loan Loss Reserve Levels," The Accounting Review (October 1991): 847-861.

Work in Progress:
With Z. Li and W. Shaw, "Banks' Deferred Tax Assets during the Financial Crisis," Work in progress (Sept 2011).
With R. Thompson. "On the Importance of a Cross-Product Term in the Model Linking Stock Price to Accounting Information," Work in progress (Aug 2010).

With D. Bens and X. Zhang. "Research and Development, Risk, and Stock Returns," Working paper (Sept 2004).

With S. Orpurt, "Analysts' Earnings Forecasts and the Recognition of Special Items," Working paper (January 2006).

"Financial Distress and Unexpected Cash-Flows," Working paper (March 1995).

Invited Papers:
"Never Say Never," CA Magazine (August 1999): 35-39.

Reprints & Digests:
With J. Elliott, "Repeated Accounting Write-Offs and the Information Content of Earnings," Journal of Accounting Research (Supplement 1996): 135-155. Abstracted in CFA Digest (February 1998): 28, No. 1, 8-9.

With With J. Elliott, "Repeated Accounting Write-Offs and the Information Content of Earnings," Journal of Accounting Research (Supplement 1996): 135-155. Reprinted in W. DeBondt, ed., Finanical Accounting and Investment Management The International Library of Critical Writings in Financial Economics, Edward Elgar, 2008.

Awards:
The Hillel J. Einhorn Excellence in Teaching Award (Chicago GSB), Executive MBA Program - North America, XP-71 (2002).
The Hillel J. Einhorn Excellence in Teaching Award (Chicago GSB), Executive MBA Program - Europe, XP-7 (2002).
Arthur Andersen & Co. Foundation Doctoral Fellowship, 1990/91.
Social Sciences and Humanities Research Council of Canada Doctoral Fellowships, 1986-89.
Society of Management Accountants of Ontario Doctoral Fellowship, 1989.
Institute of Chartered Accountants of Ontario Doctoral Fellowships, 1986-88.

Review Activity:
Editorial board member:
Journal of Accounting, Auditing and Finance (2001-2010);
Contemporary Accounting Research (2006-2009);
Journal of Accounting Research (2001-2005);
Journal of Accounting and Finance, Australia (2000-2002).
Ad hoc reviewer for:
The Accounting Review; The British Accounting Review; Journal of Accounting and Economics; Journal of Accounting and Public Policy; Journal of Business; Journal of Law & Economics; Financial Management; and Review of Accounting Studies.

Doctoral Committees:
Steven Orpurt, University of Chicago (2004), Committee Member.
Mohammed Alsehali, University of Melbourne (2002), Outside Examiner.
Keith Bockus, University of Chicago (1998), Committee Member.
Beverly Walther, University of Chicago (1996), Committee Member.

Professional:
Chartered Accountant (CA) Member in good standing since 1986 (Ontario, Canada)
Certified Management Accountant (CMA) Member in good standing 1986-1999 (Ontario, Canada)

Executive Education:
Introduction to Finance (for sales managers, 2007-current);
Financial Repporting and Analysis (for sales managers, 2006-current);
Financial Analysis for Strategy (for consultants, 1999-2003);
Financial Reporting for Analysis (Part of the Chicago Management Institute, 2003);
Financial Reporting and Analysis (for business reporters, 2003).

Immigration Status:
Canadian Citizen
Permanent Resident of the United States



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