Matt Peterson from the University of Kansas wins the prestigious 2025 FASB Emerging Scholar Award for his innovative research on cash flow statements. His work could revolutionize how these statements aid investment decisions.
Key Points
•🎓 Winner Announced: Matt Peterson of the University of Kansas
•📅 Date: April 21, 2025
•📊 Research Focus: Improving the utility of cash flow statements for investors
•👩🏫 Award Initiator: FASB Member Christine A. Botosan
•🔍 FASB Chair Insight: Richard R. Jones emphasizes the importance of academic research
🎉 Meet the Winner
The Financial Accounting Standards Board (FASB) announced Matt Peterson from the University of Kansas as the 2025 Emerging Scholar Award recipient. Matt, a fourth-year doctoral student, caught the board's attention with his dissertation on enhancing the statement of cash flows. His research could make these financial statements more insightful for investment decisions.
📊 The Winning Research
Peterson's dissertation delves into the intricacies of cash flow statements, examining how their presentation can be optimized. His goal? To make these statements a more powerful tool for investors. Christine A. Botosan, the FASB member who initiated the award, praised the creativity and quality of Peterson’s work.
🗣️ Expert Opinions
“We are very impressed by the quality and creativity of academic work under way at many universities. Matt’s inquiry into the statement of cash flows is exactly the kind of study that can ultimately help improve standard setting.” – Christine A. Botosan
FASB Chair Richard R. Jones added, “The FASB reads and analyzes the results of academic research as one way of informing its understanding of existing and emerging issues facing its stakeholders. We congratulate Matt for winning this award and look forward to gleaning insights from his doctoral thesis.”
