David Cabán

David Cabán is a faculty member at the School of Business, Rollins College, specializing in accounting standards and financial reporting. His research focuses on the transition from rules-based to principles-based accounting frameworks, particularly examining ASC 606's impact on transparency and investor decision-making.

His work investigates how principles-based standards enhance accounting quality by emphasizing economic substance over rigid compliance. Key findings include improved financial statement accuracy in industries with complex customer contracts and heightened value relevance for capital markets. The research underscores the interplay between regulatory design and professional judgment in mitigating earnings management risks.

This study contributes to debates on optimal standard-setting philosophies, offering empirical evidence that principles-based approaches improve market efficiency while highlighting the need for robust enforcement mechanisms. His methodologies combine empirical analysis of financial disclosures with cross-industry comparative studies.