Mendoza School of Business

William Nichols

Professor Emeritus
  • Biography
  • Background
  • Publications

Bill Nichols is a Professor Emeritus of Accountancy at the Mendoza College of Business. He served the College as its Associate Dean for Graduate Programs from 1995 to 2000 and Associate Dean for Faculty and Research from 2002 to 2008 and 2012 to 2015. Bill earned his doctorate degree at Florida State University.

His teaching and research interests are in financial reporting. He has published numerous articles in accounting and finance journals including the Journal of Financial Economics, Journal of Accounting Research, The Accounting Review, Journal of Accounting, Auditing and Finance, Journal of the American Taxation Association, Journal of Financial Research, The Financial Review, Financial Analysts Journal, Journal of Business Finance and Accounting, and Journal of Business Research.

DBA, Florida State University
MBA, Western Michigan University
BBA, Western Michigan University

Areas of Expertise
Corporate Financial Reporting
Sustainability Accounting and Reporting

"Characteristics of Master's in Accounting Degree Programs", (With Thomas Frecka), Issues in Accounting Education, 2004

"SFAS No. 106 and Benefit Reductions in Employer-Sponsored Retiree Health Care Plans", (With H. Mittelstaedt, Philip Regier), The Accounting Review, 1995

"Bad News and Differential Market Reactions to Announcements of Earlier Quarters Versus Fourth-Quarter Earnings", (With Richard Mendenhall), Journal of Accounting Research, 1988

"Consistency Exceptions: Materiality Judgments and Audit Firm Structure", (With Michael Morris, ), The Accounting Review, 1988

"Defeasing Discounted Debt: An Economic Analysis", (With Linda Lovata, Kirk Philipich), Financial Management, 1987

"Capitalization of Interest Costs: Security Price Reaction to SFAS No. 34 Disclosures", (With Bill McDonald, Michael Morris), Review of Business and Economic Research, 1985

"Pension Accounting and the Balance Sheet: The Potential Effect of the FASB's Preliminary Views", (With Michael Morris), Journal of Accounting, Auditing and Finance, 1984

"The Election to Capitalize Carrying Charges Following ERTA and TEFRA", (With Michael Morris), The Journal of the American Taxation Association, 1984

"Capitalization of Interest, Materiality Judgment Divergence and Users' Information Needs", (With Michael Morris, James Pattillo), Journal of Business Finance and Accounting, 1984

"Nonstationarity of Beta and Tests of Market Efficiency", (With Bill McDonald), Journal of Financial Research, 1984

"Considerations Driving Interest Rate Assumption Changes", (With Michael Morris, Greg Niehaus), Financial Analysts Journal, 1983

"Stock Splits and Market Anomalies", (With Bill McDonald), The Financial Review, 1983

"The Materiality Principle: Problems and Possible Solutions", (With Michael Morris, James Pattillo), Corporate Accounting, 1983

"Accounting for Pensions: A Controversial Future", (With Michael Morris), The Michigan CPA, 1983

"Semantics and Capital Market Efficiency", Journal of Business Research, 1983

"The Decision to Expense Capital Expenditures: 'Carrot' or 'Lemon' for the Small Business", (With Michael Morris), Journal of Small Business Management, 1982

"Energy Property: When to Expense Carrying Charges and/or take the Property Expense Deduction", (With Michael Morris), Taxes--The Tax Magazine, 1982

"Security Price Reaction to Occasional Small Stock Dividends", The Financial Review, 1982

"Stock Splits: The Pros and Cons", The American Stock Exchange, 1981

"Unfunded Pension Liabilities and Investor's Perception of Risk", (With Robert Kemp, Jr., Bill McDonald), Issues in Unfunded Pension Liabilities, 1981

"Assimilating Earnings and Split Information--Is the Capital Market Becoming More Efficient?", (With Stewart Brown), Journal of Financial Economics, 1981

"Unfunded Vested Pension Liabilities: The Investor's Dilemma", (With Robert Kemp, Jr., Bill McDonald), Employee Benefits Journal, 1981

"Capitalizing Interest: A Look at FASB Statement No. 34", (With Robert Williamson), The Michigan CPA, 1980