Gabriel Pereira Pundrich
University of Florida · Fisher School of Accounting
Active 2010–2024
About
Gabriel Pereira Pundrich is an Assistant Professor at the UF Warrington College of Business, affiliated with the Fisher School of Accounting. He holds a PhD in Accounting from the University of Technology, Sydney, obtained in 2014, and a Master of Science in Computer Engineering from Politecnico di Milano, earned in 2009. His research focuses on various aspects of accounting and finance, including audit quality, financial reporting, managerial herding, and the market value of cash, among others. Pundrich has contributed to the academic community through numerous publications in reputable journals such as the Review of Quantitative Finance and Accounting, Accounting Review, and Journal of Accounting & Economics. He also serves as an associate editor for Advances in Scientific and Applied Accounting and as an editor for Research in International Business and Finance. His professional service includes reviewing and editing scholarly articles, and he has advised several students in the field.
Research topics
- Business
- Computer Science
- Finance
- Accounting
- Actuarial science
- Economics
- Econometrics
Selected publications
The Decision-Usefulness of ASC 606 Revenue Disaggregation
The Accounting Review · 2023 · 22 citations
- Computer Science
- Business
- Accounting
ABSTRACT The disclosure requirements of ASC 606 significantly expanded the volume and granularity of revenue information. However, because of the significant judgment associated with the standard, it is unclear whether the new disclosures increased the decision-usefulness of financial reports. To shed light on this question, we investigate the revenue disaggregation requirements of ASC 606. These requirements had significant disclosure consequences, illustrated by an over two-fold increase in the median number of revenue items in disaggregating firms’ reports. Consistent with enhanced decision-usefulness, we find higher (lower) analyst sales forecast accuracy (dispersion) for disaggregating firms. These benefits are primarily present when disaggregation is accompanied by detailed qualitative disclosures, when disaggregated revenues are comparable, and when the granularity of segment information is low. Our study contributes to research evaluating ASC 606 and offers valuable insights to standard-setters currently considering broader disaggregation of income statement items (Financial Accounting Standards Board (FASB) 2022). Data Availability: Data are available from the sources identified in the paper. JEL Classifications: G24; G30; G34.
The Decision-Usefulness of ASC 606 Revenue Disaggregation
SSRN Electronic Journal · 2022 · 16 citations
- Business
- Finance
Frequent coauthors
- 12 shared
Andrew Ferguson
University of Technology Sydney
- 5 shared
Jacquelyn Gillette
- 5 shared
Adrian Raftery
Deakin University
- 3 shared
Aviner Augusto Silva Manoel
Universidade de São Paulo
- 2 shared
Robert Czernkowski
University of Technology Sydney
- 2 shared
Lisa A. Hinson
University of Florida
- 2 shared
Eric C. So
Massachusetts Institute of Technology
- 2 shared
José Elias Feres de Almeida
The University of Texas Rio Grande Valley
Education
- 2014
PhD , Accounting
University of Technology Sydney
- 2009
Master of Science, Computer Engineering
Politecnico di Milano
- 2007
Bachelor in Engineering , Computer Engineering
Pontifícia Universidade Católica do Rio Grande do Sul
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