John Manuel Barrios

Associate Professor of Accounting, Yale School of Management
Faculty Research Fellow, National Bureau of Economic Research

My work sits at the intersection of accounting, labor economics, entrepreneurship, political economy, and antitrust. I study how accounting information and the rules that govern it shape firms and the people who run them: who enters the profession, who starts a business, how politics colors the way people read and act on the numbers, and how capital market disclosure regulation intersects with antitrust enforcement.

About

I am an Associate Professor of Accounting at the Yale School of Management and a Faculty Research Fellow at the National Bureau of Economic Research in the Political Economy and the Productivity, Innovation, and Entrepreneurship groups.

My research examines new business formation, culture and economic behavior, human capital, financial reporting, regulation, managerial incentives, and corporate governance. My work has been published in leading accounting, economics, and finance journals, including the Journal of Accounting Research, the Journal of Public Economics, American Economic Journal: Microeconomics, Management Science, and the Journal of Financial Economics, and has been covered by The Economist, the Wall Street Journal, and Fortune, among others (see Media).

I currently serve as Editor of Accounting Horizons, Ad Hoc Advising Editor at the Journal of Accounting and Economics, and Guest Editor for the Journal of Labor Economics Symposium on Occupational Licensing. I am one of the co-founders of the Labor and Accounting Group, a community of researchers working at the intersection of labor economics and accounting, and I frequently present at the American Economic Association Annual Meeting and the NBER Summer Institute.

Before joining Yale SOM, I was an Assistant Professor of Accounting and Fujimori/Mou Faculty Scholar at the University of Chicago Booth School of Business, and an Assistant Professor at the Olin Business School at Washington University in St. Louis.

At Yale SOM, I teach Financial Accounting and Valuation, and The Private Firm CFO (MGT 816). Outside of academia, I enjoy reading history and politics, cooking, and wine.