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Brooke Elliott, Assistant Professor of Accountancy

Earnings figures say one thing to professional stock analysts and another thing to ordinary investors.

"Nonprofessional investors put more weight on the information that management chooses to emphasize and they're not even aware they are doing it," says Brooke Elliott. "Analysts know what to look for. They have the analytical skills to take data and figure out what it means."

Elliott's research program focuses on how individuals use accounting information to make investment decisions. Investor savvy - or lack of thereof - is one factor in explaining why ordinary investors are often burned when they make their own investment decisions. She is interested in how expertise changes the impact that financial disclosures have on investors' decision-making processes, and thus their investment decisions.

Elliott is the 2006 outstanding undergraduate instructor for the College of Business. She teaches decision making for accountants.

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