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  1. Michael Minnis studies the role of accounting information in allocating investment efficiently by both managers and capital providers. His recent research focuses on understanding the role of privately held companies in the U.S. economy and how these firms use financial reporting to access, deploy, and manage capital.

  2. Apr 5, 2024 · Michael Minnis is a professor of accounting at the University of Chicago Booth School of Business. He has a PhD from University of Michigan and a BS from University of Illinois at Urbana-Champaign.

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  3. Speech Analysis in Financial Markets, Foundations and Trends® in Accounting Vol. 7, No. 2. M Minnis. The Accounting Review 90 (1), 395-398. , 2015. 2015. Articles 1–20. ‪Professor of Accounting, University of Chicago Booth School of Business‬ - ‪‪Cited by 2,248‬‬.

    • The Pandemic Provided That setting?
    • What Did You find?
    • What Can Be Done About this?

    Yes. In normal times, a supplier has ways to punish a late-paying customer. The recourse can be to simply tell the customer, “I won’t sell you any more goods until you settle your bill.” These market-based disciplinary mechanisms keep payments in check and help to dampen the effects of discrimination on the payments process. But at the first onset ...

    Booth’s Michael Minnis and I used a data set of detailed trade credit networks with granular transaction-level data between suppliers and their corporate customers. We identified the lead trade credit officers in the data and characterized them as a minority or not, defining minority as either female or Black. On average, we find that suppliers wit...

    We provide another important piece of evidence that certain groups face disadvantages because of their race and gender. In order to help address discrimination and the ways it might affect customers’ payment behaviors, we recommend antibias training programs and other interventions aimed at curbing the effects of explicit and implicit discriminatio...

  4. Apr 21, 2020 · Michael Minnis is a professor of accounting at Chicago Booth who studies the role of accounting information in allocating investment efficiently. He also advises the FASB on private-company issues and consults on middle market valuation.

  5. Financial Statement Analysis. 2024 ( (Winter) ) 30900. Foundations of Accounting Research. 2023 ( (Autumn) ) 30908. Accounting for Private Entities & Non-Investor Stakeholders. 2024 ( (Spring) ) Here are some books that are great supplements to my class.

  6. Accounting and Business Research, Vol. 47, Issue 5 (2017): 473-502. Commercial Lending Concentration and Bank Expertise: Evidence from Borrower Financial Statements, with Philip Berger and Andrew Sutherland. Journal of Accounting and Economics, Vol. 64, Issues 2-3 (November 2017): 253-277.

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