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Martin Kapons

Assistant Professor of Accounting and Control

Martin Kapons

Martin Kapons is an Assistant Professor of Accounting and Control at INSEAD. Prior to joining INSEAD, he was on the faculty of the University of Amsterdam.

Martin obtained his PhD from Tilburg University, after studying at the London School of Economics and working in consulting.

In his research, Martin is interested in financial accounting, equity valuation, and expectation formation in capital markets.

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Economics & Finance

What Earnings Reveal That Cash Flow Hides

Martin Kapons

Accrual accounting can help offset seasonal cash flow swings to give a more accurate picture of firm performance.
1 comment

Economics & Finance

What's Behind the Fourth-Quarter Earnings Dip?

Martin Kapons

Many companies consistently report lower earnings in the fourth fiscal quarter – a pattern that confounds both investors and analysts.
6 comments