Overview
Professor Ferracuti is an Associate Professor in the Accounting area. He received his PhD in Accounting from the University of Utah. Professor Ferracuti’s research lies at the intersection between managerial accounting and other disciplines such as financial accounting, corporate finance, and economics. with a focus on how managerial accounting can be used to mitigate the problems created by information asymmetry and information uncertainty. He teaches managerial accounting.
Current Appointments & Affiliations
Associate Professor of Business Administration
·
2024 - Present
Fuqua School of Business
Recent Publications
Renegotiation Costs and Debt Contract Design
Journal Article The Accounting Review · November 1, 2025 ABSTRACTWe examine the relation between debt contract renegotiation costs and contract design. We use a plausibly exogenous shock to expected renegotiation costs arising from a change in the taxation of d ... Full text CiteDo Firms Smooth Earnings Less When They Can Hedge Noise Better?
Journal Article Accounting Review · March 1, 2025 Firms’ use of accounting discretion to report a smooth earnings profile is commonly believed to be pervasive. We examine whether smoothing, at least partly, reflects managerial attempts to avert unhealthy pressures from outsiders who cannot fully disentang ... Full text CiteCost Structure and the Usefulness of Earnings
Journal Article Management Science · February 1, 2025 We investigate the relation between the usefulness of earnings and firm cost structure. We document that the usefulness of earnings to external users decreases in the degree of operating leverage, which measures the proportion of fixed to variable costs, a ... Full text CiteEducation, Training & Certifications
University of Utah ·
2019
Ph.D.