Home » Faculty and Research » Faculty Profiles » Peter R.W. Demerjian

Peter R.W. Demerjian

Peter R.W. Demerjian
Assistant Professor of Accounting
Email: Peter_Demerjian@bus.emory.edu
Phone: 404-727-2329
Fax: 404-727-6313

Goizueta Business School
Emory University
1300 Clifton Road NE
Atlanta, Georgia 30322 USA

Biography

Peter Demerjian joined Goizueta Business School in the fall of 2007. He began his career as a trust accountant supervisor at Mellon Financial Corporation in Everett, Massachusetts. He subsequently received an MBA at the College of William & Mary and a PhD at the University of Michigan. Demerjian’s research interest is focused in the area of contracting; particularly how accounting standards and discretion in financial reporting affect the structure of debt contracts and the use of accounting-based covenants. He has also examined how accounting data can be used to measure managerial ability.

Publications

  • “Accounting Standards and Debt Covenants: Has the “Balance Sheet Approach” Led to a Decline in the Use of Balance Sheet Covenants?” Journal of Accounting and Economics, forthcoming.
  • “Quantifying Managerial Ability: A New Measure and Validity Tests” (with B. Lev and S. McVay), Management Science, under 3rd round review, July 2011
  • “Managerial Ability and Earnings Quality” (with B. Lev, M. Lewis, and S. McVay), The Accounting Review, revise and resubmit, December 2010. (Winner AAA Western Regional Meeting 2010 Best Paper Award, FEA Conference 2010 paper).

Working Papers

Areas of Specialization

  • Financial accounting
  • Debt contracting
  • Debt covenants
  • Managerial ability

Professional Memberships and Activities

  • American Accounting Association
  • Beta Gamma Sigma

Academic Background

PhD, Business Administration (accounting), University of Michigan, Ann Arbor, 2007
MBA, College of William & Mary, Williamsburg, VA, 2002
BA, mathematics, Brandeis University, Waltham, MA, 1996