Faculty Directory

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Greg Sommers

Greg Sommers


Professor of Practice
Director, Master of Science in Accounting Program

PhD, Accounting, The Ohio State University, August 2002
BA, Accounting, Fresno Pacific University, May 1989

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Market-based empirical studies on the relations between currently available accounting data
Expectations of future accounting data
Expected cost of capital and valuation

Recent publications

Valuation for Financial and Accounting Professionals: A Guide to Valuation and Financial Statement Analysis,
working draft by Gregory A. Sommers and Peter D. Easton

Financial Statement Analysis and Valuation, 4th edition by Peter D. Easton, Mary Lea McAnally, Gregory A. Sommers and Xiao-Jun Zhang, Cambridge Business Publishers 2014

Free Cash Flow Calculations in Finance and Accounting: Differences in Classification and Their Implications for Valuation and Cost of Capital, teaching
note authored with Peter D. Easton (under review)

Fair Value’s Affect on Accounting’s Ability to Predict Future Cash Flows, with Keji Chen, Ramachandran Ramanan and Gary K. Taylor.
Business Renaissance Quarterly, Summer/Fall 2013, pp. 21-33.

Which Competitive Efforts Lead to Future Abnormal Economic Rents? Using Accounting Ratios to Assess Competitive Advantage, with Victoria Dickinson.
Journal of Business, Finance and Accounting, April/May 2012, pp. 360-398.

Effect of Analysts’ Optimism on Estimates of the Expected Rate of Return Implied by Earnings Forecasts, with Peter D. Easton.
Journal of Accounting Research, December 2007, pp. 983-1015.

Scale and the Scale Effect in Market-Based Accounting Research, with Peter D. Easton.
Journal of Business, Finance and Accounting, January 2003, pp. 25-56.


ACCT 3311 Intermediate Accounting I
ACCT 3312 Intermediate Accounting II
ACCT 6213 Accounting-Based Valuation