Michael Minnis studies the role of accounting information in allocating investment efficiently by both managers and capital providers. His recent research focuses on understanding the role of privately held companies in the US economy and how these firms use financial reporting to access, deploy, and manage capital. He particularly enjoys identifying unique data and methods to empirically examine issues in a novel way.
Effective January 2018, Prof. Minnis became a member of the Private Company Council, the primary advisory council to the Financial Accounting Standards Board on private-company issues. In this role he helps the FASB understand the effects of accounting standards on private companies and helps shape new standards as they relate to private companies. He has also been engaged in consulting projects, including working with the investment bank Lincoln International to develop and launch the Lincoln Middle Market Index, which tracks the value of private middle market companies.