Department of Accounting: Assistant Professor
- Brigham Young University, B.S., M.A.
- University of Iowa, Ph.D.
David Folsom joined the College of Business and Economics at Lehigh University in 2009. Prior to his doctoral work, he worked as an accounting specialist for Savage Companies, a privately-held company specializing in materials management and transportation solutions.
Professor Folsom has experience teaching both managerial and financial accounting to undergraduate and graduate students. While at the University of Iowa, he won both university and departmental awards for his teaching excellence.
- Explanations and effects of conservative financial reporting
- Competitive influences on disclosure
- Financial reporting effects on investor and managerial choices
- Characteristics of accounting standards and reporting quality
Selected Publications and Working Papers
- Chen, L.H., D. Folsom, W. Paek, and H. Sami. “Accounting Conservatism, Earnings Persistence and Pricing Multiples on Earnings.” Accounting Horizons. Forthcoming.
- Folsom, D., and R. Guymon. 2013. “Hobbs Communication Devices: Using Variance Analysis to Improve Budgeting.” Journal of Business Cases and Applications 8: 44-62.
- Folsom, D., P. Hribar, R. Mergenthaler, and K. Peterson. 2014. “Principles-Based Standards and Earnings Attributes.” Working Paper: Lehigh University. Presented at 2014 FARS Midyear Meeting where the paper received an honorable mention in the conference's best paper award competition.
- Folsom, D., X. Li, and R. Zhao. 2014. “Investor Sentiment and the Stock Market Reaction to Earnings, Revenue, and Expense Surprises of Profit and Loss Firms.” Working Paper: Lehigh University. Presented at the 2014 FARS Midyear Meeting and hte 2014 EAA Annual Meeting.
- Acito, A., D. Folsom, and R. Zhao. 2013. “Management Sales Forecasts and Firm Market Power.” Working Paper: Lehigh University.