TIM MARTENS

30007 PROGRAMMAZIONE E CONTROLLO / MANAGERIAL ACCOUNTING
30364 ACCOUNTING (MODULE II) - MANAGERIAL ACCOUNTING

I received a BSc in economics from University of Mannheim, a MSc in economics from University of Amsterdam, and a PhD in accounting from University of Mannheim. During my PhD I was a visiting PhD student at Tilburg University and Columbia University. Before joining Bocconi, I worked as an assistant professor in accounting at Bayes Business School.

My research focuses on the area of non-traditional disclosure channels and non-traditional information intermediaries. The literature outlines disclosure channels (e.g., social media) and information intermediaries (e.g., financial statements) as essential tools to mitigate information asymmetries between firm insiders (e.g., managers) and firm outsiders (e.g., investors). These disclosure channels and information intermediaries have different characteristics (e.g., audience) and hence influence the behavior of firm insiders and firm outsiders in different ways. It is necessary to identify these disclosure channels and information intermediaries first in order to understand their characteristics. My research examines disclosure channels and information intermediaries that have not been identified as traditional disclosure channels or traditional information intermediaries yet.

Martens, Tim
The disclosure function of the U.S. patent system: evidence from the PTDL program and extreme snowfall
REVIEW OF ACCOUNTING STUDIES, 9999

Martens, Tim; Sextroh, Christoph J.
Analyst coverage overlaps and interfirm information spillovers
JOURNAL OF ACCOUNTING RESEARCH, 59(4): 1425-1480, 2021