معرفی
Sandra Schafhäutle is an Assistant Professor of Accounting at the Wharton School, University of Pennsylvania. Her research examines information usage in capital markets, corporate disclosure transparency, and the intersection of accounting with environmental economics. She teaches Accounting and Financial Reporting at both undergraduate and doctoral levels.
Her research interests center on:
- Corporate disclosure incentives and transparency mechanisms
- Investor processing of alternative data sources
- Regulatory impacts on financial reporting
- Sustainable supply chain management and environmental economics
- Market reactions to earnings forecasts and crowdsourced financial data
Schafhäutle's publications focus on supply chain transparency (2025), environmental regulation spillovers in commodity trading (2025), market reactions to crowdsourced earnings forecasts (2024), and private disclosure strategies under litigation risk (2025). Her work consistently addresses information asymmetry between corporations and stakeholders across financial and sustainability contexts.
