{"id":9,"date":"2019-10-14T18:41:38","date_gmt":"2019-10-14T18:41:38","guid":{"rendered":"http:\/\/johnheater.com\/?page_id=9"},"modified":"2026-09-19T03:44:34","modified_gmt":"2026-09-19T03:44:34","slug":"home","status":"publish","type":"page","link":"https:\/\/www.johnheater.com\/","title":{"rendered":"About"},"content":{"rendered":"\n
\"Carlson

University of Minnesota<\/p>Carlson School of Management<\/span><\/div><\/div>

\"John
Minneapolis, Minnesota<\/figcaption><\/figure>

Assistant Professor of Accounting<\/p>

John C. Heater<\/h1>

Carlson School of Management
University of Minnesota<\/p>

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.<\/p>

Explore research \u2192<\/span><\/a>Curriculum vitae<\/a><\/div><\/div><\/section>

From my research<\/h2>All papers \u2192<\/span><\/a><\/div>

Publications<\/h3>

Contemporary Accounting Research \u00b7 2025<\/p>

Winning Is Not Enough: Changing Landscapes of Earnings Surprises and the Market Reaction<\/a><\/h4>

With Qin Tan, Ye Liu, and Frank Zhang<\/p><\/div><\/article>

Journal of Accounting and Economics \u00b7 2021<\/p>

Aggregate Accruals and Market Returns: The Role of Aggregate M&A Activity<\/a><\/h4>

With Suresh Nallareddy and Mohan Venkatachalam<\/p><\/div><\/article>

Management Science \u00b7 2021<\/p>

Chief Financial Officer Co-option and Chief Executive Officer Compensation<\/a><\/h4>

With Shane S. Dikolli, William J. Mayew, and Mani Sethuraman<\/p><\/div><\/article><\/section>

Working papers<\/h3>

Working paper<\/p>

Response Latency as a Cue to Management Deception<\/a><\/h4>

With Doron Reichmann<\/p>

R&R at Journal of Accounting Research<\/p><\/div><\/article>

Working paper<\/p>

Does Mandatory Short Selling Disclosure Lead to Investor Herding Behavior?<\/a><\/h4>

With Qin Tan, Ye Liu, and Frank Zhang<\/p>

Under submission at Contemporary Accounting Research<\/p><\/div><\/article>

Working paper<\/p>

Decomposing Stock Returns and the Return on Private Information<\/h4>

With Salman Arif and Pengju Wang<\/p><\/div><\/article><\/section><\/div><\/section>