Courses taught
MBA Financial Reporting

Overview
Richard Barker is Visiting Professor of Accounting at the Saïd Business School, for the academic year 2010-11. His permanent position is at the Judge Business School, University of Cambridge.

Richard works on aspects of financial reporting, including international accounting standards and investors’ use of financial statement information. He started his academic career at Cambridge, having previously worked for AstraZeneca, where he qualified as a chartered management accountant. For several years he combined his faculty position at Cambridge with a role on the technical staff of the International Accounting Standards Board (IASB) in London.

Richard Barker was Director of the Cambridge MBA from 2003-2008 and he has taught extensively on MBA and executive programmes at Cambridge. He is a recipient of Cambridge University’s Pilkington Prize for Excellence in Teaching.  He has also been a Retained Speaker for the Chartered Financial Analysts’ (CFA) Institute.

A graduate of Oxford and Cambridge, he has been a visiting scholar at Stanford University and at INSEAD.

Research interests
Richard works on aspects of financial reporting, including international accounting standards and investors’ use of financial statement information. Specific areas of interest include financial statement presentation, accounting measurement theory and the role of financial statement information in communicating and decision-making.

Working papers
Barker, R., J. Hendry, J. Roberts and P. Sanderson (2010). ‘Can Company-Fund Manager Meetings Convey Informational Benefits?  Exploring the Rationalisation of Equity Investment Decision Making by UK Fund Managers.’ 
Barker, R. and S. Schulte (2010). ‘Hypothetical Markets?  An Evaluation of the Theory of Fair Value Measurement using Case Study Evidence for Non-Financial Assets.’

Journal articles
Barker, R. (2010) "No, management is not a profession." Harvard Business Review, 88(7): 52-60
Barker, R. (2010) "The operating-financing distinction in financial reporting." Accounting and Business Research, 40(4): 391-403
Barker, R. (2010) "On the definitions of income, expenses and profit in IFRS." Accounting in Europe, 7(2): 197-208
Imam, S., Barker, R. and Clubb, C. (2008) "The use of valuation models by UK investment analysts." European Accounting Review, 17(3): 503-535
Barker, R. and Imam, S. (2008) "Analysts' perceptions of earnings quality." Accounting and Business Research, 38(4): 313-329
Hendry, J., Sanderson, P., Barker, R. and Roberts, J. (2006) "Owners or traders? Conceptualizations of institutional investors and their relationship with corporate managers." Human Relations, 59(8): 1101-1132
Roberts, J., Sanderson, P., Barker, R. and Hendry, J. (2006) "In the mirror of the market: the disciplinary effects of company/fund manager meetings." Accounting, Organizations and Society, 31(3): 277-294
Barker, R. (2004) "Reporting financial performance." Accounting Horizons, 18(2): 157-172
Barker, R.G. (2003) "Global accounting is coming: and it will transform the way your company reports profits." Harvard Business Review, 81(4): 24-25
Barker, R. (2000) "FRS3 and analysts' use of earnings." Accounting and Business Research, 30(2): 95-109
Barker, R. (1999) "Survey and market-based evidence of industry-dependence in analysts' preferences between the dividend yield and price-earnings ratio valuation models." Journal of Business Finance and Accounting, 26(3/4): 393-418
Barker, R. (1999) "The role of dividends in valuation models used by analysts and fund managers." European Accounting Review, 8(2): 195-218
Barker, R. (1998) "The market for information: evidence from finance directors, analysts and fund managers." Accounting and Business Research, 29(1): 3-20

Books
Barker, R. (2011) Cambridge Short Introductions: Accounting.  Cambridge University Press, (forthcoming).
Barker, R. (2001) Determining Value: Valuation Models and Financial Statements.  Financial Times-Prentice Hall.  (Translated into French, 2002, and Chinese, 2005.)