Francois Brochet

Professor of Accounting at BU Questrom. Teaching Financial Statement Analysis, Researching Capital Markets, and Musing on Random Things.

[Francois Brochet @ProfBrochet]

The train just ignored me and left the station at @MBTA Newton Highlands. Not an express train. Is there a way to hold people accountable for such unacceptable behavior? Next time I’ll wear bright colors.

[Francois Brochet @ProfBrochet]

A change in inventory valuation leads to more weapons for #Ukraine... real effects of #Accounting ! https://t.co/TrxuwbZSpN

[Questrom School of Business, Boston University @BUQuestrom]

Congratulations to our 3 faculty members who were recently promoted to the rank of full professor: Francois Brochet, Keith Ericson, and Jeffrey Furman.
To learn more about use this link:
https://t.co/AmRKbqGLUR

#Questrom #QuestromMeansBusiness #QuestromSchoolofBusiness

[Francois Brochet @ProfBrochet]

$FRC insider trades not subject to SEC filing requirements. I recommend Sehwa Kim and Seil Kim's paper on FDIC-filed insider trades: https://t.co/jS5DtrVTvm
https://t.co/VwVTvOWrnU via @WSJ

[Francois Brochet @ProfBrochet]

Thanks to @jagolinzer and @ProfAnalytics, the SEC is finally addressing some of Rule 10b5-1's shortcomings. More impactful research to be done on this topic! https://t.co/O3rh2dWZPo via @WSJ

[Francois Brochet @ProfBrochet]

I don't know if we'll ever make #accounting "cool", but it is essential to properly functioning markets. Sounds like a "mission-driven" profession to me. But yes, competitive pay is needed. https://t.co/ICngSk0WjN via @WSJ

[Francois Brochet @ProfBrochet]

First time sharing the studio with #MOD2 Faculty Lead Jay Zagorsky, with matching vests and shirts! #OMBA @BUQuestrom

[Francois Brochet @ProfBrochet]

The Treasury Department resorting to "accounting moves" to keep the U.S. from breaching the debt ceiling reminds me of this New Yorker cartoon. #Treasury #DebtCeiling #Accounting

[Francois Brochet @ProfBrochet]

Challenges and opportunities abound for the accounting profession as we move towards mandated ESG disclosure. #ESG #Accounting https://t.co/BpoNkIxAOL

[Christoph J. Sextroh @chjohse]

@wu_accounting Some food for thought: The FT once suggested that "we are entering an era when balance sheets matter more than protest barricades — and a new breed of activist warrior accountants could be the biggest revolutionaries of all." See https://t.co/KSYwUsIl2n #AccoTwitter

[Dirk Jenter @DirkJenter]

This is truly heartbreaking.

Denis was a wonderful human being, an amazing scholar, and a role model. Incredibly generous with his time and insights to everyone, but especially PhD students and junior faculty. I am among many who benefited greatly from knowing him.

[Francois Brochet @ProfBrochet]

Spreading the good word about our PhD program in Accounting @BUQuestrom. We have great students and want more talented folks to join! #AccoTwitter https://t.co/NMgh5koUDz

[Francois Brochet @ProfBrochet]

Firms and investors confused by the treatment of stock option expense in measuring cash flow (FCF and CFO). Not sure why, but it certainly would be easier if firms used the direct method, like $CVS! #cash #accrual #Accounting https://t.co/S0D8bGuqDA via @WSJ

[Francois Brochet @ProfBrochet]

How about offering competitive pay instead? #accounting is not #boring https://t.co/kasywxcQbA

[Contemporary Accounting Research @CAR_RCC_Journal]

🧐🤓Keep an eye out for the latest articles accepted by CAR! 🔻https://t.co/VIN6vkrpzk
@caaa_acpc #Accounting

[Francois Brochet @ProfBrochet]

Interesting case where the firm is penalized for smoothing earnings by delaying revenue recognition. #cookiejar #accounting
https://t.co/R3NG04zFQY | SEC Charges VMware with Misleading Investors by Obscuring Financial Performance https://t.co/zR3R5Gdr9a

[Francois Brochet @ProfBrochet]

A trial (@SECGov vs. $T) to watch for those interested in Reg FD. Of the three issues (materiality, selective disclosure, and scienter), scienter is the most contentious in this case, according to the Court's opinion. https://t.co/zPTQKIfqmj

[Francois Brochet @ProfBrochet]

3.5 years since I had last been to NYC. Had a great visit at ⁦@BaruchCollege⁩. Not the best time to catch an #Amtrak train back home though. #strike

[Francois Brochet @ProfBrochet]

Detailed analysis by the NYT of stock trades by lawmakers. #InsiderTrading? At least, the STOCK Act improved #transparency and facilitates this kind of deep dive. https://t.co/I1ppzo6IQ4

[Francois Brochet @ProfBrochet]

Climbed up Bald Mountain in the #Adirondacks to celebrate the end of #OMBA Mod2 ⁦@BUQuestrom⁩