Mendoza Directory

Faculty & Research

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Jeffrey S. Miller

Associate Professor


Jeffrey S. Miller is an Associate Professor in the Accountancy Department at Notre Dame. His research examines the informativeness of discretionary managerial disclosures to security prices and investor judgments. His research has both policy implications for business information disclosure regulation and contributes to the basic understanding of investor and market behaviors.

Professor Miller primarily teaches financial accounting and reporting classes in the undergraduate program. Recent teaching awards include The Reverend Edmund P. Joyce, C.S.C. Award for Excellence in Undergraduate Teaching (2007) and the Dincolo Award for Excellence in Undergraduate Teaching (2000-2001 and 2004-2005).




  • Evaluating Financial Performance
  • MBA Financial Accounting I
  • Accountancy in the United Kingdom


"Do Stock Prices Influence Analysts’ Earnings Forecasts?" (with Lisa Sedor), To appear in Behavioral Research in Accounting, 26, January (1st Quarter/Winter), 2014.

"Opportunistic Disclosures of Earnings Forecasts and Non-GAAP Earnings Measures,"  Journal of Business Ethics, 89, May, 2009, 3-11.

"Unintended Effects of Preannouncements on Investor Reactions to Earnings News,"  Contemporary Accounting Research, 23, January (1st Quarter/Winter), 2006, 1073-1103.

"Effects of Preannouncements on Analyst and Stock Price Reactions to Earnings News,"  Review of Quantitative Finance and Accounting, 24, 2005, 251-275.

"The Effects of Pro Forma Earnings Disclosures on Analysts' and Nonprofessional Investors' Equity Valuation Judgments," (with James Frederickson),  The Accounting Review, July, 2004, 667-686.

"Confirming Management Earnings Forecasts, Earnings Uncertainty, and Stock Returns," (with Richard Frankel, Michael Clement),  Journal of Accounting Research, 41, 2003, 581-744.

"The Joint Effect of Management Credibility and the Form of Their Financial Forecasts on Investor Judgment," (with E. Hirst, L. Koonce),  Journal of Accounting Research, 37, 1999, 101-124.


Lisa Koonce, Jennifer Winchel, "The Effects of Norms on Investor Reactions to Derivative Use."

Jim Frederickson, "The Effects of Supplemental Management Revenue Forecasts on Analyst Assessments of Earnings Growth, Earnings Forecast Credibility, and Earnings Management."