- Ph.D., accounting, University of Michigan
- MBA, College of William & Mary
- B.A., mathematics, Brandeis University
- debt contracting
- managerial ability
- financial accounting
Ph.D., accounting, University of Michigan
MBA, College of William & Mary
B.A., mathematics, Brandeis University
Peter Demerjian is the director of the School of Accountancy at Georgia State University’s J. Mack Robinson College of Business.
Demerjian’s research focuses on the role of accounting in debt contracting and the use of accounting information to measure managerial ability. His scholarship has been published in leading accounting journals and premier general interest management journals. Demerjian is considered a leading authority on the impact of accounting standards on debt covenants. He serves on the editorial advisory and review board of The Accounting Review and the editorial board of the Journal of Accounting, Auditing, and Finance.
He previously worked at the University of Illinois at Chicago where he was an associate professor with tenure and acting head of the Department of Accounting.
- 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 52: 178-202 (2011).
- Quantifying Managerial Ability: A New Measure and Validity Tests (with B. Lev and S. McVay). Management Science 58(7): 1229-1248 (2012).
- Managerial Ability and Earnings Quality (with B. Lev, M. Lewis and S. McVay). The Accounting Review 88(2): 463-498 (2013).
- Measuring the Probability of Financial Covenant Violation in Private Debt Contracts (with E. Owens). Journal of Accounting and Economics 61: 433-447 (2016).
- Fair Value Accounting and Debt Contracting: Evidence from Adoption of SFAS 159 (with J. Donovan and C. Larson). Journal of Accounting Research 54(4): 1041-1076 (2016).
- Uncertainty and Debt Covenants. Review of Accounting Studies 22: 1156-1197 (2017).
- Income Smoothing and the Usefulness of Earnings for Monitoring in Debt Contracting (with J. Donovan and M. Lewis-Western) Contemporary Accounting Research 37(2): 857-884 (2020).
- How Does Intentional Earnings Smoothing Vary with Managerial Ability? (with M. Lewis-Western and S. McVay). Journal of Accounting, Auditing, and Finance 35(2): 406-437 (2020).
- Assessing the Accuracy of Forward-Looking Information in Debt Contract Negotiations: Management Forecast Accuracy and Private Loans (with J. Donovan and J. Jennings). The Journal of Management Accounting Research 32(1): 79-102 (2020).