BUSINESS UC3M

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Baptiste Colas

Assistant Professor of Accounting

Education

Ph.D. in Accounting, Université Laval (Québec, Canada)

MBA in Accounting, Université Laval (Québec, Canada)

Master’s in Financial Analysis, Université Lille 2 (Lille, France)

Research Interests

Peer selection methods; intra-industry information transfers; segment reporting.

Selected publications

Colas, B., & Brousseau, C. (2025). Industry classification misfits: Identification and consequences. Forthcoming in Review of Accounting Studies.

The informational cost of strategic deviation – solo-authored
Industry (un)relatedness and analyst forecasts – with Nikolaos Floropoulos (UC3M), Encarna Guillamon-Saorin (UC3M), and Linda Myers (University of Tennessee - Knoxville)
The information costs of line atypicality – with Beatriz García Osma (UC3M)
When do accounting properties matter? Evidence from Swedish private firms - with Beatriz García Osma (UC3M), Niclas Hellman (SSE), Milda Tylaite (SSE), Derya Vural Meijer (Boras University)

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