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Donald Pagach

Adjunct Associate Professor
Fuqua School of Business
Box 90120, Durham, NC 27708-0120
W407 Fuqua School, Durham, NC 27704

Current Appointments & Affiliations


Adjunct Associate Professor · 2005 - Present Fuqua School of Business

Recent Publications


An analysis of the maturity and strategic impact of investments in ERM

Journal Article Journal of Accounting and Public Policy · May 1, 2015 Over the past decade, expectations for more effective oversight of risks by boards of directors have significantly increased. These expectations emanate from stock exchanges, regulators, credit rating agencies and other key stakeholders. Proponents of enha ... Full text Cite

The impact of accruals and lines of business on analysts' earnings forecast superiority

Journal Article Review of Quantitative Finance and Accounting · October 1, 2012 In this paper, we examine the linkage between analyst advantage (AA) (compared to the seasonal random walk model) in the prediction of quarterly earnings-per-share (EPS) and a broad set of economic determinants. Specifically, we employ a pooled cross-secti ... Full text Cite

The Characteristics of Firms That Hire Chief Risk Officers

Journal Article Journal of Risk and Insurance · March 1, 2011 We examine the characteristics of firms that adopt enterprise risk management (ERM) and find support for the hypothesis that firms adopt ERM for direct economic benefit rather than to merely comply with regulatory pressure. Using chief risk officer (CRO) h ... Full text Cite
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Education, Training & Certifications


Florida State University · 1991 Ph.D.