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    The 2016 Midyear Meeting of the Financial Accounting and Reporting Section (FARS) will be held in Newport Beach, California, at the Newport Beach Marriott Hotel & Spa on January 22-23, 2016.

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2016 Financial Accounting and Reporting Section Midyear Meeting

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Friday, January 22, 2016

   
7:00 am – 11:45 am Doctoral Consortium

Friday, January 22, 2016

   
7:30 am – 11:30 am Research Methods Workshop with Continental Breakfast
Statistics - 3.5 CH
Instrumental Variables Methods for Applied Accounting Research
Speaker: Jeffrey Wooldridge, Michigan State University

12:00 pm – 1:30 pm Lunch
Accounting - 1.0 CH
At the Crossroads – Centennial Reflections and the Future of the AAA
Speaker: David Burgstahler, AAA President Elect, University of Washington-Seattle

1:30 pm – 3:15 pm Plenary Session - Panel Discussion on Refereeing and Editing
Accounting - 1.5 CH
Moderator: Darren Roulstone, The Ohio State University
Panelist: Suraj Srinivasan, Harvard Business School; Editor, Management Science
Mark Bradshaw, Boston College; Editor, Accounting Review
Richard Lambert, University of Pennsylvania; Editor Journal of Financial Reporting

3:15 pm – 3:45 pm Break

3:45 pm – 5:15 pm

Concurrent Sessions

Session 1.01: Structure and Functioning of Corporate Boards
Accounting - 1.5 CH
Moderator: Khrystyna Bochkay, University of Miami
Discussant: Rafael Copat, Rice University

Board Classification and Shareholder Value: Evidence from Corporate Law Amendments.
Daehyun Kim, The University of Texas at Austin

Can Staggered Boards Improve Value? Evidence from the Massachusetts Natural Experiment.
Robert Daines, Stanford University
Xin Li, Harvard University
Charles C. Y. Wang, Harvard University

Do Corporate Governance Analysts Matter? Evidence From a Quasi-Natural Experiment.
Nico Lehmann, Georg-August University at Goettingen

Session 1.02: Factors Influencing Executive Compensation
Accounting - 1.5 CH
Moderator: Matthew Allyn Stallings, University of St. Thomas

Executive Compensation: A Firm Life Cycle Analysis.
Katharine Diane Drake, The University of Arizona
Melissa Martin, University of Illinois at Chicago
Discussant: Laura Wellman, Northwestern University

High CEO Pay Ratios: Governance Failure or Superior Performance?
Qiang Cheng, Singapore Management University
Tharindra S. Ranasinghe, Singapore Management University
Sha Zhao, Oakland University
Discussant: Xiaoxia Peng, The University of Utah

Strategic Peer Group Choice: Evidence from Mutual Peer-Designating Behavior.
Jee-Eun Shin, Harvard University
Discussant: Sarah Shaikh, The University of Arizona

Session 1.03: Experimental Research
Accounting - 1.5 CH
Moderator: Nicholas Andrew Seybert, University of Maryland College Park

The Effect of a Cautionary Notice on Investors' Reactions to More and Less Readable Disclosures.
Lisa Koonce, The University of Texas at Austin
Zheng Leitter, The University of Texas at Austin
Brian Joseph White, The University of Texas at Austin
Discussant: Jeffrey Hales, Georgia Institute of Technology

Positive and Negative Effects of Disaggregated Reporting: An Experimental Examination of Managerial Opportunism and Capital Investment.
Heba Yousef M. Abdel-Rahim, Georgia State University
Jeffrey Hales, Georgia Institute of Technology
Douglas E. Stevens, Georgia State University
Discussant: Mark W. Nelson, Cornell University

How Patterns of Past Guidance Provision Affect Investor Judgments: The Joint Effect of Guidance Frequency and Guidance Consistency.
Michael Tang, New York University
Shankar Venkataraman, Georgia Institute of Technology
Discussant: Brian Joseph White, The University of Texas at Austin

Session 1.04: Information Networks and Aggregation
Accounting - 1.5 CH
Moderator: You-il Chris Park, Duke University

Clarity Begins at Home: Internal Information Asymmetry and External Communication Quality.
Xiumin Martin, Washington University in St. Louis
Discussant: Kenneth Merkley, Cornell University

CEO Networks and Information Aggregation: Evidence from Management Forecast Accuracy.
Sung-Han (Sam) Lee, Iowa State University
Steven Roy Matsunaga, University of Oregon
Hyun (Shana) A. Hong, The University of Memphis
Peter Oh, University of Southern California
Discussant: Lucile Faurel, Arizona State University

Peer Effects in Corporate Disclosure Decisions.
Hojun Seo, Washington University
Discussant: Michael J. Jung, New York University

Session 1.05: Social and Monitoring Roles of Disclosure
Accounting - 1.5 CH
Moderator: Ole-Kristian Hope, The University of Toronto

Green Disclosures? Social Media and Prosocial Behavior.
Wenli Huang, Hong Kong Polytechnic University
Hai Lu, The University of Toronto
Barbara Su, The University of Toronto
Discussant: John L. Campbell, The University of Georgia

The Monitoring Effect of More Frequent Disclosure.
Benedikt Downar, Technische Universitaet Muenchen
Juergen Ernstberger, Technische Universitaet Muenchen
Benedikt Link, Neue Masche
Discussant: Ole-Kristian Hope, The University of Toronto

You Can Tell Everybody: The Voluntary Disclosure and Financing of Private Firms.
Stephen Adam Karolyi, Carnegie Mellon University
Thomas Ruchti, Carnegie Mellon University
Andrew Bird, Carnegie Mellon University
Discussant: Dushyantkumar Vyas, The University of Toronto

Session 1.06: Tax and Financial Reporting
Accounting - 1.5 CH
Moderator: Xiaoli Tian, The Ohio State University

Corporate In-House Human Capital Investment in Tax Planning.
Xia Chen, Singapore Management University
Qiang Cheng, Singapore Management University
Travis K Chow, Singapore Management University
Yanju Liu, Singapore Management University
Discussant: Katharine Diane Drake, The University of Arizona

Corporate Tax Aggressiveness and Managerial Rent Extraction: Evidence from Insider Trading.
Sung Gon Chung, Wayne State University
Beng Wee Wee Goh, Singapore Management University
Kiat Bee Jimmy Lee, Singapore Management University
Terry J. Shevlin, University of California, Irvine
Discussant: Michelle Nessa, Michigan State University

The Smoothing and Informativeness of GAAP Effective Tax Rates.
Paul Demere, University of Illinois at Urbana–Champaign
Yue Li, University of Illinois at Urbana–Champaign
Petro Lisowsky, University of Illinois at Urbana–Champaign
R. William Snyder, University of Illinois at Urbana–Champaign
Discussant: Xiaoli Tian, The Ohio State University

6:00 pm – 7:30 pm Reception

Saturday, January 23, 2016

   
8:00 am – 9:30 am

Concurrent Sessions

Session 2.01: Analytical Models
Accounting - 1.5 CH
Moderator: Wei Li, University of Illinois at Urbana–Champaign

Bayesian Persuasion in the Presence of Discretionary Disclosure.
Beatrice Michaeli, University of California, Los Angeles
Henry L. Friedman, University of California, Los Angeles
John Hughes, University of California, Los Angeles
Discussant: Pingyang Gao, University of Chicago

Dynamic Disclosures and the Secondary Market for Loans.
Davide Cianciaruso, Northwestern University
Dor Lee-Lo, Tel Aviv University
Sri S. Sridharan, Northwestern University
Discussant: Thomas Hemmer, Rice University

Stewardship and Conditional Conservatism.
Jonathan Bonham, Rice University
Discussant: Ivan Marinovic, Stanford University

Session 2.02: Governance Gatekeepers
Accounting - 1.5 CH
Moderator: Xi Li, Temple University
Discussant: Yinghua Li, Arizona State University

The Transmission of Corporate Culture: Evidence from Bank Acquisitions.
Charles Boissel, HEC Paris
Thomas Bourveau, Hong Kong University of Science and Technology
Adrien Matray, Princeton University

The Value of External Audits: Evidence from Voluntary Audits of Hedge Funds.
Dichu Bao, The Hong Kong Polytechnic University
Jong-Hag Choi, Seoul National University
Byoung Uk Kang, The Hong Kong Polytechnic University
Woo-Jong Lee, Seoul National University

Takeover Defenses in the Era of Shareholder Activism.
Sa-Pyung Shin, Harvard University

Session 2.03: Accounting information and Economic Forecasting
Accounting - 1.5 CH
Moderator: Tao Ma, University of South Carolina

On the Disparity between Corporate Profits and Economic Growth.
Ethan Rouen, Columbia University
Suresh Nallareddy, Columbia University
Urooj Khan, Columbia University Business School
Discussant: Michael Minnis, The University of Chicago

The Usefulness of Negative Aggregate Earnings Changes in Predicting Future Gross Domestic Product Growth.
Fabio Bredariol Gaertner, University of Wisconsin–Madison
Logan B. Steele, University of Wisconsin–Madison
Asad Kausar, Nanyang Technological University
Discussant: Michael Minnis, The University of Chicago

Aggregate Earnings: Time-Series Properties and Forecasting Models.
Koren Jo, Hong Kong Polytechnic University
William M. Cready, The University of Texas at Dallas
Discussant: Ethan Rouen, Columbia University Business School

Session 2.04: Buy-Side and Sell-Side Analysts Forecasts
Accounting - 1.5 CH
Moderator: Li Zhang, Rutgers, The State University of New Jersey, New Brunswick

Forecasting Taxes: New Evidence from Analysts.
Brian Bratten, University of Kentucky
Cristi A. Gleason, The University of Iowa
Lillian F. Mills, The University of Texas at Austin
Stephannie A. Larocque, University of Notre Dame
Discussant: Terry J. Shevlin, University of California, Irvine

Target Price Forecasts: Fundamental and Non-Fundamental Factors.
Peter Clarkson, University of Queensland
Alexander Nekrasov, University of California, Irvine
Andreas Simon, Pepperdine University
Irene Tutticci, University of Queensland
Discussant: Mark T. Bradshaw, Boston College

Buy-Side Analysts and Earnings Conference Calls.
Michael J. Jung, New York University
M. H. Franco Wong, The University of Toronto
Frank Zhang, Yale University
Discussant: Dawn Matsumoto, University of Washington–Seattle

Session 2.05: Auditors and Auditing
Auditing - 1.5 CH
Moderator: Jonas Heese, Harvard University

Public Audit Oversight and Reporting Credibility: Evidence from the
PCAOB Inspection Regime.

Brandon Gipper, The University of Chicago
Christian Leuz, The University of Chicago
Mark G. Maffett, The University of Chicago
Discussant: Jonas Heese, Harvard University

Third-Party Consequences of Short-Selling Threats: The Case of
Auditor Behavior.

Ole-Kristian Hope, The University of Toronto
Danqi Hu, The University of Toronto
Wuyang Zhao, The University of Toronto
Discussant: Joshua Madsen, University of Minnesota

The Economic Impact of the Employment of Foreign-Born Graduates in
the Auditing Industry.

Daniel Aobdia, Northwestern University
Anup Srivastava, Dartmouth College
Erqiu Wang, Northwestern University
Discussant: Jonas Heese, Harvard University

Session 2.06: Factors Facilitating Disclosure: Unraveling, Career Concerns and Regulation
Taxes - 1.5 CH
Moderator: Khrystyna Bochkay, University of Miami

How Often Do Managers Withhold Information?
Paul Ma, University of Minnesota–Minneapolis
Jeremy Bertomeu, Baruch College–CUNY
Ivan Marinovic, Stanford University
Discussant: Zeqiong Huang, Duke University

The Effects of Enhanced Disclosure Requirements on Management Guidance Accuracy and Credibility.
Gregory S. Miller, University of Michigan-Ann Arbor
Nayana Reiter, University of Michigan
Discussant: Mani Sethuraman, Duke University

Do Career Concerns Affect the Delay of Bad News Disclosure?
Stephen P. Baginski, The University of Georgia
John L. Campbell, The University of Georgia
Lisa A. Hinson, The University of Georgia
David S. Koo, University of Illinois at Urbana–Champaign
Discussant: Marcus Paul Kirk, University of Florida

Session 2.07: Determinants of Disclosure
Accounting - 1.5 CH
Moderator: Maryjane Raffaella Rabier, University of Maryland College Park

Corporate Goodness as a Signaling Device? Evidence from a Quasi-Natural Experiment.
Lei Gao, Iowa State University
Jie (Jack) He, The University of Georgia
Juan (Julie) Wu, The University of Georgia
Discussant: Wenli Huang, Hong Kong Polytechnic University

Does the Public Availability of Market Participants' Trading Data Affect Firm Disclosure? Evidence from Short Sellers.
Danqi Hu, The University of Toronto
Discussant: Liandong Zhang, City University of Hong Kong

High-Quality Rank and File Employees and Financial Reporting Outcomes.
Andrew C. Call, Arizona State University
John L. Campbell, The University of Georgia
Dan S Dhaliwal, The University of Arizona
James Robert Moon, Georgia State University
Discussant: Holly Yang, Singapore Management University

9:30 am – 10:00 am Break

10:00 am – 11:30 am

Concurrent Sessions

Session 3.01: Debt Contracting I
Accounting - 1.5 CH
Moderator: Li Zhang, Rutgers, The State University of New Jersey, New Brunswick

Secured Debt and Financial Reporting Quality: Evidence from Anti-
Recharacterization Laws.

Thomas Bourveau, Hong Kong University of Science and Technology
Yun Lou, HEC Paris
Christopher Williams, University of Michigan–Ann Arbor
Discussant: Peter Demerjian, University of Washington, Seattle

Financial Market Developments and Management Compensation.
Daniel A. Bens, INSEAD
Scott Liao, The University of Toronto
Barbara Su, The University of Toronto
Discussant: Peter Demerjian, University of Washington, Seattle

The Relation between Bank Diversification and Monitoring: The Role of Borrowers' Audited Financial Statements.
Philip Berger, The University of Chicago
Michael Minnis, The University of Chicago
Andrew Gordon Sutherland, Massachusetts Institute of Technology
Discussant: Maria Loumioti, University of Southern California

Session 3.02: Accounting Attributes
Accounting - 1.5 CH
Moderator: Zhenhua Chen, Tulane University

Managerial Discretion, Matching, and the Market.
Andrew Bird, Carnegie Mellon University
Thomas Ruchti, Carnegie Mellon University
Discussant: Anup Srivastava, Dartmouth College

Disclosure Incentives and Data Availability for Private Firms: Implications for Comparisons of Public and Private Firm Financial Reporting Quality.
Darren Bernard, University of Washington, Seattle
David Burgstahler, University of Washington, Seattle
Devrimi Kaya, University of Erlangen-Nuremberg
Discussant: Dan Givoly, The Pennsylvania State University

Strategic Alliances and Earnings Commonalities.
Michael Kimbrough, University of Maryland College Park
Maryjane Raffaella Rabier, McGill University
Discussant: Xia Chen, Singapore Management University

Session 3.03: Incentives and Performance Evaluation
Accounting - 1.5 CH
Moderator: Frances Tice, University of Colorado Boulder

Inside Debt, Financing Constraints, and Corporate Investment.
Joonil Lee, Kyung Hee University
Kevin J. Murphy, University of Southern California
Peter Oh, University of Southern California
Marshall Vance, University of Southern California
Discussant: Melissa Martin, University of Illinois at Chicago

Optimal Performance Targets.
Korok Ray, Texas A&M University
Discussant: Richard Saouma, The University of Utah

Regulation of Compensation.
Anya V. Kleymenova, The University of Chicago
Irem Tuna, London Business School
Discussant: Marshall Vance, University of Southern California

Session 3.04: Disclosure and Capital Markets
Accounting - 1.5 CH
Moderator: Koren Jo, Hong Kong Polytechnic University

Financial Reporting Quality and Noise Trading: Evidence from Chinese A-B Twin Shares.
Tao Ma, University of South Carolina
Discussant: Jingran Zhao, Emory University

Increased Mandated Disclosure Frequency and Price Formation: Evidence from the 8-K Expansion Regulation.
Brady Twedt, Indiana University Bloomington
Brian P. Miller, Indiana University Bloomington
Jeff Lawrence McMullin, Indiana University Bloomington
Discussant: John L. Campbell, The University of Georgia

Dynamic Information Externalities.
Nemit Shroff, Massachusetts Institute of Technology
Rodrigo Verdi, Massachusetts Institute of Technology
Benjamin Yost, Massachusetts Institute of Technology
Discussant: Jeffrey Ng, Singapore Management University

Session 3.05: Valuation
Accounting - 1.5 CH
Moderator: Adrienna Huffman, Tulane University

A New Approach to Evaluate M&A Prices and to Predict Goodwill Impairments.
Hyung il Oh, University of Washington, Bothell
Discussant: Suhas A. Sridharan, Emory University

Customer Bargaining Power, Accounting Profitability, and Stock Returns.
Kai Wai Hui, Hong Kong University of Science and Technology
Chuchu Liang, Cornell University
Eric Yeung, Cornell University
Discussant: Paul Ma, University of Minnesota–Minneapolis

Leaders vs. Laggards: Conditional Firm Life Cycle and its Effect on Operating and Market Performance.
Brett Wooten Cantrell, The University of Mississippi
Victoria Dickinson, The University of Mississippi
Discussant: Adrienna Huffman, Tulane University

Session 3.06: Industry, Macro Economy, and Firm Disclosure
Accounting - 1.5 CH
Moderator: Brooke Beyer, Virginia Polytechnic Institute and State University

Industry Entry Barriers and Voluntary Disclosure.
Ying Huang, The University of Texas at Austin
Ningzhong Li, The University of Texas at Dallas
Yong Yu, The University of Texas at Austin
Discussant: Jared Jennings, Washington University

Industry Sensitivity to External Forces and Firm-Level Disclosure.
Ashiq Ali, The University of Texas at Dallas
Dan Amiram, Columbia University
Alon Kalay, Columbia University
Gil Sadka, The University of Texas at Dallas
Discussant: Gabriel Pundrich, Bocconi University

On the Usefulness and Production of Bellwether Firms' Management
Earnings Forecasts.

Ayung Tseng, Indiana University
Discussant: Samuel B. Bonsall, The Ohio State University

Cardiff Session 3.07: Accounting Information and Real Effects
Accounting - 1.5 CH
Moderator: Jee-Eun Shin, Harvard University

The Real Effects of Accounting Information In Operating Activities:
Evidence From Strategic Alliance Agreements.

Yuan Ji, George Washington University
Discussant: Xi Li, Temple University

The Real Effect of Financial Reporting: International Evidence.
Xi Li, Temple University
Discussant: Zachary R. Kaplan, The University of Chicago
Real Effects of Financial Reporting Quality and Credibility: Evidence
from the PCAOB Regulatory Regime.

Nemit Shroff, Massachusetts Institute of Technology
Discussant: Mark G. Maffett, The University of Chicago

12:00 pm – 1:30 pm Lunch

2:00 pm – 3:30 pm

Concurrent Sessions

Session 4.01: Customers and Disclosure
Accounting - 1.5 CH
Moderator: John L. Campbell, The University of Georgia

Effect of Customers' Risk Factor Disclosures on Suppliers' Investment
Efficiency.

Tzu-Ting Chiu, Norwegian School of Economics
Jeong-bon Kim, City University of Hong Kong
Zheng Wang, City University of Hong Kong
Discussant: Volkan Muslu, University of Houston

Strategic Non-Disclosure of Major Customer Identity.
Herita Akamah, The University of Oklahoma
Discussant: John L. Campbell, The University of Georgia

Customer Concentration and Public Disclosure.
Steven Crawford, University of Houston
Ying Huang, The University of Texas at Austin
Ningzhong Li, The University of Texas at Dallas
Ziyun Yang, University of Houston–Victoria
Discussant: Gus De Franco, The University of Toronto

Session 4 .02: Financial Reporting Regulation
Accounting - 1.5 CH
Moderator: Jianxin Gong, California State University, Fullerton

Enhancing Loan Quality through Transparency: Evidence from the European Central Bank Loan Level Reporting Initiative.
Maria Loumioti, University of Southern California
Regina Wittenberg-Moerman, University of Southern California
Aytekin Ertan, London Business School
Discussant: Valeri Nikolaev, The University of Chicago

Do Strict Regulators Increase the Transparency of the Banking System?
Joao Granja, Massachusetts Institute of Technology
Discussant: Dushyantkumar Vyas, The University of Toronto

The Effect of Financial Reporting Regulation on Arm's Length Contracting.
Matthias Breuer, The University of Chicago
Katharina Hombach, Ludwig Maximilian University of Munich
Maximilian Andre Müller, WHU - Otto Beisheim School of Management
Discussant: Maria Loumioti, University of Southern California

Session 4.03: Earnings Management Issues
Accounting - 1.5 CH
Moderator: Ron Shalev, New York University

Rounding of Earnings Per Share and Managerial Insider Trading.
Robert Kim, University of Massachusetts Boston
Yong Gyu Lee, Sungkyunkwan University
Gerald Lobo, University of Houston
Discussant: Hoyoun Kyung, The University of Texas at Dallas

The Switch Up: An Examination of Changes in Earnings Management after Receiving SEC Comment Letters.
Lauren Cunningham (Dreher), University of Tennessee
Bret Johnson, The Ohio State University
E. Scott Johnson, Virginia Polytechnic Institute and State University
Ling Lisic, George Mason University
Discussant: Ron Shalev, New York University

The Valuation Effects of Accrual-Based Earnings Management and Real Activities Manipulation Associated with the Elimination of the Form 20-F Reconciliation Requirement.
Chia-Ling Chao, National Chung Cheng University
Shwu-Min Horng, National Chengchi University
Discussant: Youngki Jang, The University of Texas at Dallas

Session 4.04: Analyst Incentive
Accounting - 1.5 CH
Moderator: Lakshmana Krishna Moorthy, Rutgers, The State University of New Jersey, New Brunswick

Analyst Stock Ownership and Stock Recommendations.
Elio Alfonso, Florida International University
Stephen Wen-Jen Lin, Florida International University
Yong Yu, The University of Texas at Austin
Discussant: Ke Li, The University of Toronto

The Revolving-Door of Sell-Side Analysts: A Threat to Analysts' Independence?
Ben Lourie, University of California, Los Angeles
Discussant: Artur Hugon, Arizona State University

Analysts' Monitoring Incentives across the Business Cycle.
Dan S. Dhaliwal, The University of Arizona
Stephen Hillegeist, Arizona State University
An-Ping Lin, Singapore Management University
Laura Wellman, Northwestern University
Discussant: Stephannie A. Larocque, University of Notre Dame

Session 4.05: Fair Value Accounting
Accounting - 1.5 CH
Moderator: Kalin S. Kolev, Yale University

Fair Value Accounting, Earnings Volatility, and Stock Price Volatility.
Igor Goncharov, Lancaster University
Discussant: Kevin Ow Yong, Singapore Management University

Voluntary Fair Value Disclosures beyond SFAS 157's Three-Level Estimates.
Sung Gon Chung, Wayne State University
Beng Wee Wee Goh, Singapore Management University
Jeffrey Ng, Singapore Management University
Kevin Ow Yong, Singapore Management University
Discussant: Andrew Stephen McMartin, Texas A&M University

Tainted Portfolios: How Accounting for Other-Than-Temporary Impairment Restricts Security Sales.
Brett Wooten Cantrell, The University of Mississippi
Christopher G. Yust, Texas A&M University
Discussant: Kalin S. Kolev, Yale University

Session 4.06: Expected Earnings and Stock Prices
Accounting - 1.5 CH
Moderator: Yaniv Konchitchki, University of California, Berkeley

Firm Fundamentals and Variance Risk Premiums.
Matthew Lyle, Northwestern University
James Patrick Naughton, Northwestern University
Discussant: Bin Li, The University of Texas at Dallas

Firm Life Cycle, Heterogeneity in Investor Beliefs, and Stock Price Crash Risk.
Lars Hamers, Maastricht University
Annelies Renders, Maastricht University
Patrick Vorst, Universiteit Maastricht
Discussant: Ayung Tseng, Indiana University

The Real-time Information Content of Macroeconomic News:
Implications for Firm-level Earnings Expectations.

Jose M. Carabias Palmeiro, London School of Economics and Political
Science
Discussant: Yaniv Konchitchki, University of California, Berkeley

Session 4.07: Spillover Effects on Disclosure
Accounting - 1.5 CH
Moderator: Mingyue Zhang, Singapore Management University

News and Corporate Bond Liquidity.
Hao Jiang, Michigan State University
Zheng Sun, University of California, Irvine
Discussant: Anya V. Kleymenova, University of Chicago

The Impact of Competition on Information Transparency: A Study of
Inflation Pass-Through.

Jin Xie, Chinese University of Hong Kong
Discussant: Jae Bum Kim, Singapore Management University

Which of These is Not Like the Other? The Role of Segment Reporting
Differentiation in Determining Firm Value.

Matthew A. Cobabe, Virginia Polytechnic Institute and State University
Discussant: Young Jun Cho, Singapore Management University

3:30 pm – 4:00 pm Break

4:00 pm – 5:30 pm

Concurrent Sessions

Session 5.01: Debt Contracting II
Accounting - 1.5 CH
Moderator: Matthias Breuer, The University of Chicago

State Contract Law and the Use of Accounting Information in Debt Contracts.
Colleen Honigsberg, Columbia University
Sharon P. Katz, Columbia University
Sunay Mutlu, Kennesaw State University
Gil Sadka, The University of Texas at Dallas
Discussant: Regina Wittenberg-Moerman, University of Southern California

Bankruptcy in Groups.
William H. Beaver, Stanford University
Stefano Cascino, London School of Economics and Political Science
Maria Correia, London Business School
Maureen McNichols, Stanford University
Discussant: Carlo Maria Gallimberti, Boston College

Does the End Justify the Means? Just Beating the Analysts' Consensus, Earnings Management, and CDS Markets.
Aytekin Ertan, London Business School
Kalin S. Kolev, Yale University
Stephen Adam Karolyi, Carnegie Mellon University
Discussant: Xiumin Martin, Washington University in St. Louis

Session 5.02: Regulation of Financial Reporting
Accounting - 1.5 CH
Moderator: Daniel A. Cohen, The University of Texas at Dallas

The Validity of Publicly Available Measures of Audit Quality. Evidence from the PCAOB Inspection Data.
Daniel Aobdia, Northwestern University
Discussant: Jieying Zhang, The University of Texas at Dallas

Do Governments Hide Resources from Unions? The Influence of Public Sector Unions on Financial Reporting Choices.
Angela K. Gore, George Washington University
Discussant: Sunay Mutlu, Kennesaw State University

Imperfect Accounting and Reporting Bias.
Vivian Fang, University of Minnesota–Minneapolis
Allen Huang, Hong Kong University of Science and Technology
Wenyu Wang, Indiana University
Discussant: Meng Li, The University of Texas at Dallas

Session 6.03: Financial Reporting and Capital Markets
Accounting - 1.5 CH
Moderator: Naim Bugra Ozel, The University of Texas at Dallas

Capital Market Development, the Strength of Financial Reporting Standards, and Trust.
Henry L. Friedman, University of California, Los Angeles
Discussant: Hyung il Oh, University of Washington, Bothell

Do Weather-Induced Moods Affect the Processing of Earnings News?
Ed deHaan, Stanford University
Joshua Madsen, University of Minnesota
Joseph Piotroski, Stanford University
Discussant: Li Zhang, Rutgers, The State University of New Jersey, New Brunswick

Private Firm Investment and Public Peer Misvaluation.
Brad Badertscher, University of Notre Dame
Devin M. Shanthikumar, University of California, Irvine
Siew Hong Teoh, University of California, Irvine
Discussant: Naim Bugra Ozel, The University of Texas at Dallas

Session 5.04: International Accounting Research
Accounting - 1.5 CH
Moderator: Holly Yang, Singapore Management University

Peer Firms' Reporting Incentives and Enhanced Overall Comparability.
Donal Byard, Baruch College–CUNY
Masako Darrough, Baruch College–CUNY
Jangwon Suh, Long Island University
Discussant: Clare Wang, Northwestern University

The Disclosure Cost of SEC Registration and Market Unraveling: Evidence From Rule 144A and Yankee Bond Issues.
Andrew Stephen McMartin, Texas A&M University
Discussant: Rahul Vashishtha, Duke University

International M&A Laws, Market for Corporate Control, and Accounting Conservatism.
Wei Wang, University of Missouri
Inder K. Khurana, University of Missouri
Discussant: Valeri Nikolaev, The University of Chicago

Session 5.05: Disclosure Regulation
Accounting - 1.5 CH
Moderator: Salman Arif, Indiana University

Protection of Proprietary Information and Voluntary Disclosure: Evidence from State Trade Secrets Laws.
Dan S Dhaliwal, The University of Arizona
Yan Li, National University of Singapore
Yutao Li, University of Lethbridge
Discussant: Charles Shi, National University of Singapore

The Real Effects of Mandatory Non-Financial Disclosures in Financial Statements.
Hans Christensen, The University of Chicago
Eric Floyd, Rice University
Lisa Liu, The University of Chicago
Mark G. Maffett, The University of Chicago
Discussant: Salman Arif, Indiana University

The Information Content and Investor Reaction to SEC Disclosures by Foreign Firms.
Audra Boone, U.S. Securities and Exchange Commission
Kathryn Schumann, James Madison University
Joshua Tyler White, The University of Georgia
Discussant: Charles Shi, National University of Singapore

Session 5.06: Accounting Quality and Internal Controls
Accounting - 1.5 CH
Moderator: Maria Loumioti, University of Southern California

Accounting Quality and Debt Concentration: Evidence from Internal Control Weakness Disclosures.
Ningzhong Li, The University of Texas at Dallas
Yun Lou, HEC Paris
Clemens Otto, HEC Paris
Regina Wittenberg-Moerman, University of Southern California
Discussant: Thomas Ruchti, Carnegie Mellon University

Attention Please: How Does Audit Committee Directors' Uneven Attention among Multiple Directorships Affect Firms' Earnings Quality?
He Huang, Yeshiva University
Gerald Lobo, University of Houston
Chong Wang, University of Kentucky
Jian Zhou, University of Hawaii at Manoa
Discussant: Thomas Ruchti, Carnegie Mellon University

Venture Capital and the Disclosure of Material Weaknesses in Internal Control.
Douglas Cumming, York University
Lars Helge Hass, Lancaster University
Linda Ann Myers, University of Arkansas, Fayetteville
Monika Tarsalewska, University of Exeter Business School
Discussant: Nico Lehmann, Georg-August University at Goettingen

Session 5.07: Disclosure and the Market
Accounting - 1.5 CH
Moderator: Gus De Franco, The University of Toronto

Slow Diffusion of State-Level Information and Return Predictability.
Jawad Addoum, University of Miami
Alok Kumar, University of Miami
Kelvin Law, Tilburg University
Discussant: Frank Heflin, Florida State University

Opportunity Knocks But Once: Delayed Disclosure of Financial Items in Earnings Announcements and Analyst and Investor Neglect of Earnings News.
Yifan Li, University of California, Irvine
Alexander Nekrasov, University of California, Irvine
Siew Hong Teoh, University of California, Irvine
Discussant: Frank Heflin, Florida State University

Qualitative Management Disclosures and Market Sentiment.
Khrystyna Bochkay, University of Miami
Valentin Dimitrov, Rutgers, The State University of New Jersey, New Brunswick
Discussant: Gus De Franco, The University of Toronto

 

Note: The CPE Fields of Study curriculum is divided into twenty three subject matter areas. These fields represent the primary knowledge and skill areas needed by accounting licensees to perform professional services in all fields of employment. Sessions that offer CPE credit have the Field of Study and Credit Hours (CH) in red. Each Credit Hour is based on 50 minutes. The Program Level for each of these sessions is Basic, unless otherwise stated. Delivery Method: Group Live

American Accounting Association is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:www.learningmarket.org.

To register for this course, visit the Web site and register online or contact (941)-921-7747. For more information regarding refund, complaint and program cancellation policies, please contact our offices at (941)-921-7747.

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