Gerardo Perez Cavazos

Gerardo Pérez Cavazos is an Assistant Professor of Business Administration in the Accounting & Management Unit. He teaches the first-year MBA course Financial Reporting and Control.  

His research focuses on two overlapping themes. The first theme examines the information asymmetry that exists between a firm and its customers and suppliers by investigating customer communication, payment practices, and supplier reputation. The second theme centers on firm integrity. In particular his work focuses on how managers learn and control corporate misconduct within the organization. His research in this area examines managerial monitoring of facilities, employee whistleblowing, and managerial retaliation against whistleblowers.

Professor Pérez Cavazos received a PhD in accounting and an MBA from The University of Chicago Booth School of Business. Prior to his graduate studies, he earned a bachelor’s degree in economics at the Instituto Tecnológico Autónomo de México (ITAM) and worked in investment banking at Barclays Capital.

Journal Articles

• Dey, Aiyesha, Jonas Heese, and Gerardo Pérez Cavazos. "Cash-for-Information Whistleblowing Programs: Effects on Whistleblowing and Consequences for Whistleblowers." Journal of Accounting Research (forthcoming). View Details
• Heese, Jonas, and Gerardo Pérez Cavazos. "The Effect of Retaliation Costs on Employee Whistleblowing." Art. 101385. Journal of Accounting & Economics 71, nos. 2-3 (April–May 2021). View Details
• Heese, Jonas, and Gerardo Pérez Cavazos. "When the Boss Comes to Town: The Effects of Headquarters' Visits on Facility-Level Misconduct." Accounting Review 95, no. 6 (November 2020): 235–261. View Details
• Heese, Jonas, and Gerardo Pérez Cavazos. "Fraud Allegations and Government Contracting." Journal of Accounting Research 57, no. 3 (June 2019): 675–719. View Details
• Pérez Cavazos, Gerardo. "Consequences of Debt Forgiveness: Strategic Default Contagion and Lender Learning." Journal of Accounting Research 57, no. 3 (June 2019): 797–841. View Details

Working Papers

• Kaplan, Zach, and Gerardo Pérez Cavazos. "Investment as the Opportunity Cost of Dividend Signaling." Working Paper, May 2021. (Conditionally accepted at The Accounting Review.) View Details

Cases and Teaching Materials

• Pérez Cavazos, Gerardo, and Carla Larangeira. "Proteak: Valuing Forestry Assets." Harvard Business School Case 121-077, March 2021. View Details
• Heese, Jonas, Gerardo Pérez Cavazos, and Julia Kelley. "Accounting for Leases at American Airlines (B)." Harvard Business School Supplement 120-113, June 2020. (Revised February 2021.) View Details
• Heese, Jonas, Gerardo Pérez Cavazos, and Julia Kelley. "Accounting for Leases at American Airlines (A)." Harvard Business School Case 120-069, June 2020. (Revised February 2021.) View Details
• Heese, Jonas, Gerardo Pérez Cavazos, Eugene F. Soltes, and Grace Liu. "Creating Accountability in Afghanistan." Harvard Business School Teaching Note 120-030, August 2019. View Details
• Heese, Jonas, Gerardo Pérez Cavazos, Eugene F. Soltes, and Grace Liu. "Creating Accountability in Afghanistan." Harvard Business School Case 120-024, August 2019. View Details
• Sandino, Tatiana, Gerardo Pérez Cavazos, and Olivia Hull. "OXXO's Turf War Against Extra." Harvard Business School Teaching Note 119-083, February 2019. View Details
• Sandino, Tatiana, Gerardo Pérez Cavazos, and Kyle Thomas. "OXXO's Turf War Against Extra: Reflections on the Case: Eduardo Padilla." Harvard Business School Multimedia/Video Supplement 118-706, February 2018. (Special thanks to Eduardo Padilla; Edited by Kyle Thomas.) View Details
• Pérez Cavazos, Gerardo, Suraj Srinivasan, and Quinn Pitcher. "Signet Jewelers: Assessing Customer Financing Risk." Harvard Business School Teaching Note 118-067, February 2018. (Revised March 2020.) View Details
• Pérez Cavazos, Gerardo, and Suraj Srinivasan. "Accounting for Political Risk at AES." Harvard Business School Teaching Note 118-032, November 2017. (Revised November 2017.) View Details
• Sandino, Tatiana, Gerardo Pérez Cavazos, and Annelena Lobb. "OXXO's Turf War Against Extra (B)." Harvard Business School Supplement 117-022, March 2017. View Details
• Sandino, Tatiana, Gerardo Pérez Cavazos, and Annelena Lobb. "OXXO's Turf War Against Extra (A)." Harvard Business School Case 117-021, March 2017. (Revised April 2017.) View Details
• Pérez Cavazos, Gerardo, Suraj Srinivasan, and Monica Baraldi. "Signet Jewelers: Assessing Customer Financing Risk." Harvard Business School Case 117-038, June 2017. (Revised January 2019.) View Details
• Pérez Cavazos, Gerardo, and Suraj Srinivasan. "Accounting for Political Risk at AES (B)." Harvard Business School Supplement 118-024, August 2017. View Details
• Pérez Cavazos, Gerardo, and Suraj Srinivasan. "Accounting for Political Risk at AES." Harvard Business School Case 118-023, August 2017. (Revised November 2017.) View Details

Teaching

Overview

Professor Pérez Cavazos teaches the required first-year MBA course Financial Reporting and Control.

Awards & Honors

Winner of the 2019 Best Management Accounting Paper Award at the Annual Meeting of the American Accounting Association for “When the Boss Comes to Town: The Effects of Headquarters’ Visits on Facility-Level Misconduct” with Jonas Heese.

Additional Information

• SSRN Page

Areas of Interest

• agency theory
• capital markets
• corporate finance
• disclosure
• financial reporting
Additional Topics
• accounting
• financial statement analysis
• incentives
• networks
• taxation
• valuation