Carla Hayn

Senior Associate Dean for the Fully Employed MBA and Executive MBA Programs, Professor

Phone: (310) 206-9225

Fax: (310) 825-3165

carla.hayn@anderson.ucla.edu

Biography

Dr. Carla Hayn is a professor in Accounting at UCLA Anderson School of Management and the senior associate dean of the Executive MBA and Fully Employed MBA Programs.  She holds a Ph.D. in accounting and finance from the University of Michigan.

Professor Hayn’s research is in the areas of financial reporting and disclosures, effect of accounting numbers on stock prices, the economic consequences of taxes and tax reporting, mergers and acquisitions, as well as the information content of accounting information such as line-of-business reporting, special items and tax disclosures.  Dr. Hayn has published numerous articles in leading accounting and finance journals. She has served as a financial consultant and an expert witness in securities litigation cases, focusing on financial reporting and disclosure issues, corporate valuation and risk assessment.  Prior to her academic career, Dr. Hayn held the position of Chief Financial Analyst for the State of Florida Legislature and served as a commercial loan officer in a commercial bank.

Dr. Hayn teaches courses in financial accounting and financial statement analysis.  She received a number of teaching awards, most recently the Outstanding Teaching Award in the UCLA-NUS Program in 2006. In the UCLA Executive Education series, Dr. Hayn is the co-coordinator (with Professor Al Osborne) of the Directors’ Training and Certification Program. Prior to joining UCLA, she was a faculty member of the Merage School of Business at the University of California-Irvine and the Kellogg Graduate School of Management at Northwestern University, where she held the Coopers & Lybrand fellowship in Mergers & Acquisitions.

Education

Ph.D. Accounting and Finance, 1988, University of Michigan

Interests

Financial Accounting, Financial Disclosures, Financial Statement Analysis, Mergers and Acquisitions, Taxation
  • C. Hayn, D. Givoly, and A. Natarajan. (January 2007). Measuring Reporting Conservatism. The Accounting Review,
  • C. Hayn and P. Hughes. (Summer 2006). Leading Indicators of Goodwill Impairment. Journal of Accounting, Auditing and Finance,
  • E. Bartov, D. Givoly, and C. Hayn. (June 2002). he Rewards to Meeting or Beating Analysts' Earnings Forecasts. Journal of Accounting and Economics,
  • D. Givoly, and C. Hayn. (January/February 2002). Rising Conservatism: Implications for Financial Analysis. Financial Analysts Journal,
  • C. Hayn. (September 1995). The Information Content of Losses. Journal of Accounting and Economics,
Working Papers

C. Hayn, D. Givoly and S. Katz. (April 2007). “Does Public Ownership of Equity Improve Earnings Quality?”

C. Hayn, D. Givoly and S. Katz. “Testing for the Differential Intensity of Earnings Management between Public and Private Companies.”

C. Hayn, D. Givoly and T. Yoder. “What Do Analysts Really Predict? Inferences from Restatements and Managed Earnings.”

C. Hayn and E. Bartov. “Investors’ Valuation of Recognition versus Disclosure: Accounting for Employee Stock Options.”