Areas of Expertise
Risk Measurement and Disclosure, Measurement Issues in Accounting, Options and other Financial Instruments, Organizational Form, Financial Institutions
- PhD, Graduate School of Business, University of Texas, 2001
- MBA/M.Acc., University of New Mexico, 1988
- BBA, University of New Mexico, 1984
- Indiana University (2003-present), Associate Professor, Tenured 2008
- Stanford University (2001-2003), Assistant Professor
- Cheng, M., Hodder, L. D. and Watkins, J. C. (2020). Usefulness of Interest Income Sensitivity Disclosures. The Accounting Review, 96(1), 117–146.
- Anderson, S., Brown, J. L., Hodder, L., and Hopkins, P. E. (2015). The Effect of Alternative Accounting Measurement Bases on Financial Statement Users’ Resource Allocation Decisions and Assessments of Managers’ Stewardship. Accounting, Organizations and Society, 46(1), 100-114.
- Hodder, L. D., and Hopkins, P. E. (2014). Agency Problems, Accounting Slack and Banks’ Response to Proposed Reporting of Loan Fair Values. Accounting, Organizations and Society, 39(1), 117–133.
- Hodder, L., Hopkins, P. E., and Schipper, K. (2014). Fair Value Measurement in Financial Reporting. Foundations and Trends in Accounting, 8(3-4), 143-270.
- Evans, M., Hodder, L., and Hopkins, P. E. (2014). The Predictive Ability of Fair Values for Future Financial Performance of Commercial Banks and the Relation of Predictive Ability to Banks’ Share Prices. Contemporary Accounting Research, 31(1), 13-44.
- Barth, M., Hodder, L., and Stubben, S. (2013), Financial reporting for employee stock options: Liabilities or equity? Review of Accounting Studies, 18(3), 642-682.
- Hodder, L., Hopkins, P. E., and Wood, D. (2008). The Effects of Financial Statement and Informational Complexity on Analysts' Cash Flow Forecasts. The Accounting Review, 83(4), 915-956.
- Beneish, M. D., Billings, M. B., and Hodder, L. (2008). Internal Control Weaknesses and Information Uncertainty. The Accounting Review, 83(3), 665-703.
- Barth, M., Hodder, L. and Stubben, S. (2008). Fair Value Accounting for Liabilities and Own Credit Risk. The Accounting Review, 83(3), 629-664.
- Hodder, L., Hopkins, P. E., and Wahlen, J. (2006). Risk‐Relevance of Fair‐Value Income Measures for Commercial Banks. The Accounting Review, 81(2), 337-375.
- Hodder, L., Mayew, W., McAnally, M. and Weaver, C. (2006). Employee stock option fair-value estimates: Do managerial discretion and incentives explain accuracy? Contemporary Accounting Research, 23(4), 933-975.
- Hodder, L., McAnally, M., and Weaver, C. (2003). The Influence of Tax and Nontax Factors on Banks’ Choice of organizational Form. The Accounting Review, 78(1), 297-325.
- Hodder, L., Kohlbeck, M., and McAnally, M. (2002). Accounting Choices and Risk Management: SFAS 115 and U.S. Bank Holding Companies. Contemporary Accounting Research, 19(2), 225-270.
- Hodder, L., Koonce, L., and McAnally, M. (2001). SEC market risk disclosures: Implications for judgment and decision making. Accounting Horizons, 15(1), 49-70.
- Hodder, L., and McAnally, M. (2001). SEC market risk disclosures: Enhancing comparability. Financial Analysts Journal, 57(2), 62-78.
Edited on June 7, 2022