Earnings Quality, Global Finance and Accounting, Forensic Accounting, Corporate Governance
Financial Statement Analysis
Nick Gibbons is a recognized thought leader in the field of earnings quality. Mr. Gibbons is the Associate Director of Research with Gradient Analytics, an independent provider of global equities research with a focus on forensic accounting, corporate governance and insider trading behavior. His clients include some of the world’s largest mutual fund complexes, private investment groups and hedge funds.
Within his role at Gradient, Mr. Gibbons has developed proprietary screening methodologies and quantitative models to identify companies which exhibit unique accounting-related risks. Additionally, Mr. Gibbons has authored hundreds of reports on individual companies which outline accounting-related risks and their potential impact on future earnings. His research has successfully identified numerous companies which later reported significant accounting errors, material weakness, and in the worst cases accounting fraud.
Nick also has extensive expertise in pension plan accounting and is the primary author of Gradient’s Pension Issue Commentary, which identifies companies which utilize out-sized discount rate assumptions and/or expected rate return assumptions which distort the actual underlying economics of pension plans. Mr. Gibbons was also part of Gradient’s research effort in 2007 and 2008 which successfully identified and warned clients of the risks inherent at major financial institutions including AIG, Washington Mutual, Countrywide Financial, Citigroup, and Wachovia. His research has been featured in the Wall Street Journal, Dow Jones, and on Bloomberg.