Greg Sommers

Professor of Practice
Director, Master of Science in Accounting Program

PhD, Accounting, Ohio State University
BA, Accounting, Fresno Pacific University

Accounting

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  • Bio

    See CV

  • Teaching

    ACCT 3311 Intermediate Accounting I
    ACCT 6380 M.S.A. Intermediate Accounting I
    ACCT 6213 Accounting-Based Valuation
  • Research

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

    Valuation Using Financial Statements, 2nd edition by Gregory A. Sommers, Peter D. Easton, and Philip Drake Financial Statement Analysis and Valuation, 6th edition by Peter D. Easton, Mary Lea McAnally, Gregory A. Sommers and Xiao-Jun Zhang Two Different Ways of Treating Corporate Cash in FCF Valuations—and the Importance of Getting the Cost of Capital Right, with Peter D. Easton. Journal of Applied Corporate Finance, Summer 2017, pp. 71-79. 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.