Martin M. Kapons

About Me

Welcome to my website!
I am an Assistant Professor in Accounting and Control at INSEAD.

Research Interests

• Financial Accounting
• Valuation
• Expectation Formation

Publications

• Dividends, Trust, and Firm Value
  with Peter Kelly (Claremont McKenna College), Robert Stoumbos (ESSEC Business School), and Rafael Zambrana (University of Notre Dame)
  Review of Accounting Studies. 28, 1354-1387 (2023)
  [PDF]

• Forecasting Earnings Using k-Nearest Neighbors
  with Peter Easton (University of Notre Dame), Steve Monahan (University of Utah), Harm Schutt (Tilburg University), and Eric Weisbrod (University of Kansas)
  The Accounting Review. 99(3), 115-140 (2024)
  [PDF]

Working Papers

• Biased Inference due to Prior Beliefs: Evidence from the Field
  with Peter Kelly (Claremont McKenna College)
  Conditionally accepted at Journal of Political Economy: Microeconomics
  [PDF]

• How do Bonds React to Risk Information in Earnings Announcements?
  with Peter Kelly (Claremont McKenna College)
  [PDF]

• Seasonal Variation in Cash Flows and the Timing Role of Accruals
  with David Veenman (University of Amsterdam)
  [PDF]

• Attrition Bias in Studies Using CRSP/Compustat Merged Data
  with Peter Easton (University of Notre Dame), Peter Kelly (Claremont McKenna College), and Andy Neuhierl (Washington University in St. Louis)
  [PDF]

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