Teaching and research interests
Professor Schmidt is interested in financial statement analysis, the role of taxes in equity valuation and tax policy. His financial statement analysis research focuses primarily on the financial reporting of taxes as well as the forecasting and valuation implications of earnings generated by changes in effective tax rates (ETRs). His tax policy research to date has focused on behavioral responses to the research and development (R&D) tax credit and the earned income tax credit (EITC). Schmidt teaches the core course on financial accounting.
