About

Carlson School of Management building

University of Minnesota

Carlson School of Management

John C. Heater — Minneapolis, Minnesota

Assistant Professor of Accounting

John C. Heater

Carlson School of Management
University of Minnesota

I study the relationships among financial reporting, managerial behavior, and capital markets. My research examines how managerial incentives shape disclosure and how financial information and regulation affect investor behavior, firm value, and market returns.

Explore research Curriculum vitae

From my research

Publications

Contemporary Accounting Research · 2025

Winning Is Not Enough: Changing Landscapes of Earnings Surprises and the Market Reaction

With Qin Tan, Ye Liu, and Frank Zhang

Journal of Accounting and Economics · 2021

Aggregate Accruals and Market Returns: The Role of Aggregate M&A Activity

With Suresh Nallareddy and Mohan Venkatachalam

Management Science · 2021

Chief Financial Officer Co-option and Chief Executive Officer Compensation

With Shane S. Dikolli, William J. Mayew, and Mani Sethuraman

Working papers

Working paper

Response Latency as a Cue to Management Deception

With Doron Reichmann

R&R at Journal of Accounting Research

Working paper

Does Mandatory Short Selling Disclosure Lead to Investor Herding Behavior?

With Qin Tan, Ye Liu, and Frank Zhang

Under submission at Contemporary Accounting Research

Working paper

Decomposing Stock Returns and the Return on Private Information

With Salman Arif and Pengju Wang