Office: 420 RBC Phone: 610-758-3409 Fax: 610-758-6429 Email: jal3@lehigh.edu Advanced Financial Accounting (UG) The Corporate Financial Reporting Environment (MSAIA) Financial Statement Analysis and Interpretation (UG and MBA) Introduction to Financial Accounting (UG; course coordinator-9 sections)

James A. Largay III, Ph.D. (Cornell University, 1971), CPA, is Professor of Accounting since 1980. In 1993 he received the Deming Lewis Faculty Award from the Lehigh University Class of 1983. Professor Largay authored or co-authored about 40 articles that appear in The Accounting Review, the Journal of Accountancy, Accounting Horizons, the Financial Analysts Journal and other journals. He is a co-author of Advanced Financial Accounting, 10/e (Thomson, 2006), Accounting for Changing Prices (Wiley, 1976) and is a contributor to the Handbook of Modern Accounting, the Handbook of Cost Accounting and the Handbook of Cost Management. He is a member of the American Accounting Association (AAA), the American Institute of CPAs, and Financial Executives International. He was Managing Editor and Editor of Accounting Horizons (2000-2003) and served as President of the Financial Accounting and Reporting Section of the AAA (1994-1995).

Research Interests

• business combinations and consolidated financial statements
• cash flow reporting
• financial statement analysis
• derivative financial instruments

Teaching Interests

• Financial Accounting and Reporting
• Financial Statement Analysis

Publications and Working Papers

• "The Role of Accounting Information in Revenue Management" (with Ronald Huefner), Business Horizons.(Forthcoming)
• "Has SFAS 133 Made Derivatives Reporting More Transparent? A Look at the Dow-Jones 30" (with Susan Hamlen), Journal of Derivatives Accounting, (Vol. 2, No. 2). Sep. 2005; 215-230.
• "The Predictive Ability of Direct Method Cash Flow Information" (with Gopal Krishnan), Journal of Business Finance and Accounting, Jan./Mar., 2000; 215-245.
• "Reporting Consolidated Gains and Losses from Subsidiary Stock Issuances" (with Michael Davis), The Accounting Review, Apr., 1988; 348-363.
• "How 'Conservative' are Standard and Poor's Core Earnings?" (with Gopal Krishnan); working paper 2006.

Links

Curriculum Vitae