Financial Accounting and Reporting Section Midyear Meeting

American Accounting Association

2010 Financial Accounting and
Reporting Section Mid-Year Meeting

January 22-23, 2010

The Westin San Diego | San Diego, California

| Meeting Information | Hotel Information | Program |
| Online Registration | Mail/Fax Registration |
| Doctoral Consortium |

Preliminary Program

Thursday, January 21, 2010
7:00 pm – 9:00 pm	Recruiting Reception
Friday, January 22, 2010
7:00 am – 5:00 pm	Registration
7:00 am – 8:00 am	Breakfast for Doctoral Consortium Participants
8:00 am – 11:30 am	Doctoral Consortium Accounting – Advanced – 4.0 CH Presenters: Michelle Hanlon, Massachusetts Institute of Technology Russell Lundholm, University of Michigan Richard Sloan, University of California - Berkeley Professors Hanlon, Lundholm, and Sloan will discuss the art and science of navigating the research and publication process with a focus on Publish! Don’t Perish!
10:30 pm - 11:30 pm	Steering Board Committee Meeting Teri Lombardi Yohn
12:00 pm – 1:30 pm	Luncheon Accounting – Update –1.0 CH Keynote Speaker: Professor Nancy Bagranoff, AAA President
2:00 pm – 3:15 pm	Plenary Session: Informing Standard Setting through Research Accounting – Update –1.0 CH Panelists: Tom Linsmeier, Financial Accounting Standards Board Jeff Hales, FASB and Georgia Institute of Technology Robert Lipe, University of Oklahoma Moderator: Christine Botosan, University of Utah
3:15 pm – 3:30 pm	Break
3:30 pm – 5:00 pm	Plenary Session: A Q&A with FASB Chairman Robert Herz Accounting – Update – 1.0 CH Moderator: Scott Taub, Financial Reporting Advisors, LLC
6:00 pm – 7:30 pm	Reception
Saturday, January 23, 2010 - Breakfast on your own
7:00 am – 2:00 pm	Registration
8:00 am – 9:30 am	Concurrent Sessions Session 1: Conservatism and Debt Contracting Accounting – Advanced – 1.5 CH Moderator: Jeffery Doyle, Utah State University Information Asymmetry and the Debt Contracting Demand for Accounting Conservatism Jeffrey L. Callen, University of Toronto Feng Chen, University of Toronto Yiwei Dou, University of Toronto Baohua Xin, University of Toronto Discussant: Joy Begley, University of British Columbia The Impact of Financial Covenants on the Use of Accounting Conservatism in Debt Contracting: International Evidence Hyun A Hong, University of Southern California Mingyi Hung, University of Southern California Jieying Zhang, University of Southern California Discussant: Joy Begley, University of British Columbia Post-Borrowing Conservatism and Debt-Covenant Slack Bong Hwan Kim, Washington University, St. Louis Discussant: Joy Begley, University of British Columbia Session 2: Cost of Capital and Accounting Information Accounting – Advanced – 1.5 CH Moderator: Keejae Hong, University of Illinois at Chicago The Complementarity between Segment Disclosure and Earnings Quality, and Its Effect on Cost of Capital Belen Blanco, Universidad Carlos III de Madrid Juan Manuel García Lara, Universidad Carlos III de Madrid Josep A. Tribo, Universidad Carlos III de Madrid Discussant: David B. Smith, University of Nebraska at Lincoln Evaluating Methods to Estimate the Implied Cost of Equity Capital: A Simulation Study Holger Daske, Goethe University Frankfurt Jörn van Halteren, University of Mannheim Ernst G. Maug, University of Mannheim Discussant: Kristian Allee, Michigan State University The Relation Between Expected Returns, Realized Returns, and Firm Risk Characteristics Christine A. Botosan, University of Utah Marlene A. Plumlee, University of Utah He (Jennifer) Wen, University of Utah Discussant: Kristian Allee, Michigan State University Session 3: Disclosure and Regulation Accounting – Advanced – 1.5 CH Moderator: Daniel Cohen, New York University Economic Consequences of Disclosure Deregulation for Smaller Reporting Companies Lin Cheng, Ohio State University Scott Liao, University of Toronto Haiwen Helen Zhang, Ohio State University Regulation Fair Disclosure and Firm Cash Policy* Susan M. M. Albring , Syracuse University Shawn Huang , University of Arkansas at Fayetteville Raynolde Pereira , University of Missouri at Columbia Discussant: Haiwen Helen Zhang, The Ohio State University FRQ and the Quiet Life Mihir Mehta , Massachusetts Institute of Technology (MIT) Discussant: Oliver Zhen Li, University of Arizona Session 4: Analytical Modeling Accounting – Advanced – 1.5 CH Moderator: Mike Kirschenheiter, University of Illinois at Chicago Disclosures with Information Externalities: The Role of Information Transfers Across Markets Ram Ramanan Discussant: Bjorn Jorgensen, University of Colorado - Boulder Accounting for Banks, Capital Regulation, and Risk-Taking Jing Li, Carnegie Mellon University Discussant: Mike Kirschenheiter, University of Illinois at Chicago Portfolio Choice with Accounting Concerns Silviu Glavan, Universidad Carlos III de Madrid Marco Trombetta, IE Business School Discussant: Bjorn Nybo Jorgensen, University of Colorado - Boulder Session 5: Financial Analysts and Financial Reporting Accounting – Advanced – 1.5 CH Moderator: Yonca Ertimur, Duke University Why Do Managers Avoid EPS Dilution? Rong Huang, City University of New York Carol A. Marquardt, City University of New York Bo Zhang, City University of New York Discussant: Yoel Beniluz, Rutgers University Would You Bet Your Savings on Today's Best Analyst? Yaniv Konchitchki, Stanford University Andreas Simon, California Polytechnic State University, San Luis Obispo Discussant: Christine Petrovits, New York University Do Analyst/Manager Relations Travel: An Analysis of Executives Changing Employers Francois Brochet, Harvard Business School Gregory S. Miller, University of Michigan Suraj Srinivasan, Harvard Business School Discussant: Narissa Brown, University of Southern California Session 6: Market Efficiency and Anomolies Accounting – Advanced – 1.5 CH Moderator: Ram Venkataraman, Southern Methodist University Market Reaction to Patterns of Earnings Anna Agapova, Georgia State University Zhanel Mailibayeva, Florida Atlantic University Discussant: Ram Venkataraman, Southern Methodist University The Impact of Earnings Surprises on Stock Returns: Theory and Evidence Hongjun Yan, Yale University Panos N. Patatoukas, Yale University Discussant: Ram Venkataraman, Southern Methodist University Retail Investors and the Adjustment of Stock Prices to Earnings Information Daniel J. Taylor, Stanford Graduate School of Business Discussant: Mohan Venkatachalam, Duke University Session 7: Management Earnings Forecasts and Economic Consequences Accounting – Advanced – 1.5 CH Moderator: Sam (Sunghan) Lee, University of Chicago at Illinios Earnings Non-Synchronicity and Voluntary Disclosure Guojin Gong, Pennsylvania State University Laura Yue Li, University of Illinois at Urbana-Champaign Ling Zhou, Tulane University Discussant: W. Bruce Johnson, University of Iowa The Impact of Management Earnings Forecasts on Firm Risk and Firm Value Stephen R. Foerster, University of Western Ontario Stephen Sapp, University of Western Ontario Yaqi Shi, University of Western Ontario Discussant: W. Bruce Johnson, University of Iowa Do Managers Issue Forecasts to Correct Analysts' Predictable Bias, and Does the Market See Through This? Stephannie A. Larocque, University of Notre Dame Discussant: W. Bruce Johnson, University of Iowa
9:30 am – 10:00 am	Break
10:00 am – 11:30 am	Concurrent Sessions Session 8: Corporate Governance Accounting – Advanced – 1.5 CH Moderator: David Farber, University of Missouri at Columbia Political Connections, SEC Enforcement and Accounting Quality Maria M. Correia, London Business School Discussant: David Farber, University of Missouri at Columbia An Empirical Investigation of Accounting Restatements in the Municipal Context William R. Baber, Georgetown University Angela K. Gore, George Washington University Kevin T. Rich, Loyola College in Maryland Jean Zhang Discussant: Dara Marshall, Michigan State University The Impact of Risk, Complexity and Monitoring on CEO Compensation Ana M. Albuquerque, Boston University George Papadakis, Boston University Peter D. Wysocki, Massachusetts Institute of Technology (MIT) Discussant: Ken Shaw, University of Missouri at Columbia Session 9: Economic Impact of Accounting Information Accounting – Advanced – 1.5 CH Moderator: Carol Ann Frost, University of North Texas Does Fair Value Accounting Contribute to Systemic Risk in the Banking Industry? Urooj Khan, Columbia University Discussant: Inder K. Khurana , University of Missouri at Columbia Information Asymmetry around Bank Earnings Announcements during the Financial Crisis Gauri Bhat, Washington University, St. Louis Sudarshan Jayaraman, Washington University, St. Louis Discussant: Huijing Fu, Texas Christian University Economic Consequences of the Transition from Disclosure to Recognition of Pension Funded Status Following SFAS 158 Woo-Jin Chang, INSEAD Discussant: Yong Yu, University of Texas, Austin Session 10: Implications of Various Accruals for Stock Returns, Future Profitability and Compensation Accounting – Advanced – 1.5 CH Moderator: Garen Markarian, IE Business School The Value of Long-Term Accrual Management Tony S. Wirjanto, University of Waterloo Sati P. Bandyopadhyay, University of Waterloo Alan Guoming Huang, University of Waterloo Discussant: Asher Curtis, University of Utah The Fair Value of Cash Flow Hedges, Future Profitability and Stock Returns John L. Campbell, University of Arizona Discussant: Asher Curtis, University of Utah Do Firms Use the Unrealized Gains Mandated by IFRS to Increase Executive Cash Compensation? Evidence from Family-Owned Property Companies in Hong Kong Kevin C. W. Chen , Hong Kong University of Science & Technology (HKUST) Feng Tang , Hong Kong University of Science & Technology (HKUST) Discussant: Asher Curtis, University of Utah Session 11: Stock Options Accounting – Advanced – 1.5 CH Moderator: Tina Zamora, Boston College Do Investors Use CEOs' Stock Option Exercises as Signals for Future Firm Performance? Evidence from the Post-SOX Era Eli Bartov, New York University Lucile Faurel, University of California, Irvine Discussant: Brian Cadman, University of Utah Managerial Discretion, Motivation, and Accuracy of Stock Option Estimates between Voluntarily and Mandatorily Expensing Firms Xiaoyan Cheng, University of Nebraska at Omaha David B. Smith, University of Nebraska at Lincoln Discussant: Brian Cadman, University of Utah Early Option Exercises and the Private Information Hypothesis: A Reexamination Using Unexpected Changes in Operating Performance Anup Srivastava, Northwestern University Discussant: Brian Cadman, University of Utah Session 12: Information Characteristics: Timeliness, Transparency, and Reliability Accounting – Advanced – 1.5 CH Moderator: Ole-Kristian Hope, University of Toronto Timeliness of Form 10-K, Firm Financial Performance and Information Uncertainty Jason D. Schloetzer, Georgetown University Preeti Choudhary, Georgetown University Kenneth Merkeley, University of Michigan Discussant: Jennifer Tucker, University of Florida Financial Reporting Transparency of U.S. Financial Institutions During the Current Economic Crisis Dushyantkumar Vyas, University of Toronto Discussant: Mark Kohlbeck, Florida Atlantic University Do Voluntary Disclosures that Disavow the Reliability of Mandated Fair Value Information Reflect Legitimate Concerns About Reliability? Walter G. Blacconiere, Indiana University Bloomington James R. Frederickson, University of Melbourne Marilyn F. Johnson, Michigan State University Melissa Fay Lewis, University of Utah Discussant: Karen Nelson, Rice University Session 13: Conservatism and Managerial Monitoring Accounting – Advanced – 1.5 CH Moderator: Mingyi Hung, University of Southern California Conservatism and the Monitoring by Founding Family Owners Shuping Chen, University of Texas at Austin Xia Chen, University of Wisconsin - Madison Qiang Cheng, University of Wisconsin - Madison Amy P. Hutton, Boston College Discussant: Mozzaffar Khan, Massachusetts Institute of Technology Value of Cash Holdings and Accounting Conservatism Henock Louis, Pennsylvania State University Amy X. Sun, Pennsylvania State University Oktay Urcan, London Business School Discussant: Mozzaffar Khan, Massachusetts Institute of Technology Labor Union and Accounting Conservatism Winnie Siu Ching Leung, Chinese University of Hong Kong (CUHK) Oliver Zhen Li, University of Arizona Oliver M. Rui, Chinese University of Hong Kong (CUHK) Discussant: Sadipta Basu, Temple University Session 14: Causes and Consequences of Disclosure Accounting – Advanced – 1.5 CH Moderator: Devin Shanthikumar, Harvard Business School Information Transfer and Firm-Level Generic Strategy Richard A. Schneible Jr., Texas Christian University Discussant: Goujin Gong, The Pennsylvania State University Proprietary Costs and Other Determinants of Nonfinancial Disclosures D. Craig Nichols, Cornell University Discussant: Shuping Chen, University of Texas Numbers Games? A Natural Experiment Investigating Three (Ir)Regularities in Reported Earnings Per Share Bjorn N. Jorgensen , University of Colorado at Boulder Yong Gyu Lee , City University of New York Steve Rock , University of Colorado at Boulder Discussant: Bill Mayew, Duke University
12:00 pm – 1:30 pm	Luncheon Accounting – Update – 1.0 CH Keynote speaker: Professor Ray Ball, Accounting Hall of Fame Inductee
2:00 pm– 3:30 pm	Concurrent Sessions Session 15: Panel Discussion - Practice-Relevant Researchable Accounting Issues: Practitioners’ Views Accounting – Update – 1.5 CH Moderator: Ray Pfeiffer, Texas Christian University Panelists: John Hepp, Grant Thornton LLP Bob Laux, Microsoft Corporation Scott Taub, Financial Reporting Advisors, LLC Martien Lubberink, Netherlands Bank Session 16: Litigation, Institutional Ownership, and Mangers Reporting Decisions Accounting – Advanced – 1.5 CH Moderator: Huijing Fu, Texas Christian University Disclosure Tone and Shareholder Litigation Jonathan L. Rogers, University of Chicago Andrew Van Buskirk, University of Chicago Sarah L. C. Zechman, University of Chicago Discussant: Isabel Wang, Michigan State University Income Smoothing and Idiosyncratic Volatility Garen Markarian , IE Business School Belen Gill-de-Albornoz , Jaume I University Discussant: Sudarshan Jayaraman, Washington University, St. Louis Institutional Ownership and Tax Aggressiveness Inder K. Khurana , University of Missouri at Columbia William J. Moser , University of Missouri at Columbia Discussant: Isabel Wang, Michigan State University Session 17: Novel Non-Financial Information Accounting – Advanced – 1.5 CH Moderator: Lucile Faurel, University of California, Irvine Religious Social Norms and Corporate Financial Reporting Scott Dyreng, Duke University William J. Mayew, Duke University Christopher D. Williams, University of Michigan Discussant: Leslie Hodder, Indiana University Social Networks: The Impact on Firms Information Environment and Corporate Communication Joanne Horton, London School of Economics & Political Science (LSE) George Serafeim, Harvard Business School Irem Tuna, London Business School Discussant: Leslie Hodder, Indiana University Does Disclosure of Non-Financial Statement Information Reduce Firms Propensity to Under-Invest? Richard Lu, California State University, Fullerton Discussant: Leslie Hodder, Indiana University Session 18: Debt Contracting Accounting – Advanced – 1.5 CH Moderator: Richard Schneible, Texas Christian University Information, Monitoring, and Manipulation: The Economic Role of Covenant Measurement Peter R. Demerjian, Emory University Discussant: Cristi Gleason, University of Iowa Negotiated Measurement Rules in Debt Contracts Ningzhong Li, London Business School Discussant: Cristi Gleason, University of Iowa Creditor Rights and Delay in Financial Reporting Yuan Gao, George Mason University Abbie J. Smith, University of Chicago Yu Gao, University of Minnesota - Twin Cities Discussant: Cristi Gleason, University of Iowa Session 19: Consequences of International Standards Accounting – Advanced – 1.5 CH Moderator: Agnes Cheng, Louisiana State University How Do Individual Investors React to Global IFRS Adoption? Ulf Brüggemann , Lancaster University Holger Daske , Goethe University Frankfurt Carsten Homburg , University of Cologne Peter F. Pope , Lancaster University Discussant: Steve Lin, Florida International University Accounting Standards and International Portfolio Holdings: Analysis of Cross-Border Holdings Following Mandatory Adoption of IFRS Gwen Yu , University of Michigan at Ann Arbor Discussant: Steve Crawford, Rice University The Economic Consequences of Eliminating the Form 20-F Reconciliation from IFRS to U.S. GAAP Yongtae Kim , Santa Clara University Haidan Li , Santa Clara University Siqi Li , Santa Clara University Discussant: Wendy Wilson, Southern Methodist University Session 20: Executive Compensation Accounting – Advanced – 1.5 CH Moderator: Melissa Fay Lewis, University of Utah Globalization and Executive Compensation: An Analysis of Pay Practices in U.K. Companies Joseph J. Gerakos, University of Chicago Joseph D. Piotroski, Stanford University Suraj Srinivasan, Harvard Business School Discussant: Jennifer Gaver, University of Georgia Peer Choice in CEO Compensation Ana M. Albuquerque, Boston University Gus De Franco, University of Toronto Rodrigo S. Verdi, University of Pennsylvania Discussant: Jayanthi Sunder, Northwestern University Executive Compensation and Business Policy Choices at U.S. Commercial Banks Robert DeYoung, University of Kansas Emma Y Peng, Fordham University Meng Yan, Fordham University Discussant: Mary Ellen Carter, Boston College
3:30 pm – 4:00 pm	Break
4:00 pm– 5:30 pm	Concurrent Sessions Session 21: Meeting or Beating Earnings Benchmarks Accounting – Advanced – 1.5 CH Moderator: Preeti Choudhary, Georgetown University Earnings Management Incentives and the Asymmetric Behavior of Labor Costs Bart Dierynck, Catholic University of Leuven (KUL) Annelies Renders, Catholic University of Leuven (KUL) Discussant: Dan Givoly, The Pennsylvania State University Earnings Breaks and Earnings Management Kevin Ow Yong, Singapore Management University Discussant: Dan Givoly, The Pennsylvania State University Benchmark-Beating and Earnings Management: Evidence from Restatements Related to Securities Litigation Dain C. Donelson, University of Texas at Austin John M. McInnis, University of Texas at Austin Richard Dean Mergenthaler Jr., University of Iowa Discussant: Dan Givoly, The Pennsylvania State University Session 22: Informativeness of Financial Analysts’ Forecasts and Recommendations Accounting – Advanced – 1.5 CH Moderator: Andrew Call, The University of Georgia Industry Recommendations: Characteristics, Investment Value, and Relation to Firm Recommendations Ohad Kadan, Washington University, St. Louis Leonardo Madureira, Case Western Reserve University Rong Wang, Singapore Management University Tzachi Zach, Ohio State University Discussant: Xia Chen, University of Wisconson - Madison Evidence that Financial Statement Information Beyond that of Earnings Complements Analysts' Private Information Orie E. Barron, Pennsylvania State University Donal A. Byard, City University of New York Yong Yu, University of Texas at Austin Discussant: Craig Chapman, Harvard Business School Are There Private Information Benefits to Participating in a Public Earnings Conference Call? William J. Mayew, Duke University Nathan Y. Sharp, Texas A&M University Mohan Venkatachalam, Duke University Discussant: Hal White, University of Michigan Session 23: Analytical and Empirical Evidence on Conservatism Accounting – Advanced – 1.5 CH Moderator: Zining Li, Southern Methodist University Prudence Demands Conservatism Michael Kirschenheiter, University of Illinois at Chicago Ram T.S. Ramakrishnan, University of Illinois at Chicago Discussant: Judson Caskey, UCLA Accounting Conservatism and Cost of Capital: International Analysis Xi Li, London Business School Discussant: Christine Botosan, University of Utah Do Cross-Country Differences in Accounting Conservatism Explain Variations in the Degree of Investor Diversification? Begoña Giner , University of Valencia ahmed tahoun , University of Manchester Martin Walker , University of Manchester Discussant: Zining Li, Southern Methodist University Session 24: Consequences of IFRS Adoption Accounting – Advanced – 1.5 CH Moderator: Rick Cazier, Texas Christian University Mandatory IFRS Adoption and the U.S. Home Bias Inder K. Khurana , University of Missouri at Columbia Paul N Michas , University of Missouri at Columbia Discussant: Surjit Tinaikar, University of Florida Mandatory Adoption of IFRS and Properties of Analysts’ Information Environment Christof Beuselinck , Tilburg University Philip Joos , University of Rochester Sofie Van der Meulen , Tilburg University Inder K. Khurana , University of Missouri at Columbia Discussant: John L. Campbell, University of Arizona Are Liquidity Improvements Around the Mandatory Adoption of IFRS Attributable to Comparability Effects or to Quality Effects? Michael S. Drake , Ohio State University Linda A. Myers , University of Arkansas at Fayetteville Lijie Yao , Beijing Jiatong University Discussant: Rick Cazier, Texas Christian University Session 25: Capital Market Intermediaries Accounting – Advanced – 1.5 CH Moderator: Emma Y. Peng, Fordham University Short-Sales Constraints, Investor Disagreement, and the Asymmetric Market Reaction to Earnings News Christina A. Mashruwala , City University of New York Shamin D. Mashruwala , City University of New York Bharat Sarath , City University of New York Discussant: Panagiotis Patatoukas, Yale University Can Firms Adjust Their Opaqueness to Lenders? Evidence from Foreign Bank Entry into India Todd A. Gormley , University of Pennsylvania Bong Hwan Kim , Washington University, St. Louis Xiumin Martin , University of Missouri at Columbia Discussant: Mihir Mehta, Massachusetts Institute of Technology Geographic Location, Media Coverage and Investor Reactions Gregory S. Miller , University of Michigan Devin M. Shanthikumar , Harvard Business School Discussant: Dan Taylor, Stanford University Session 26: Earnings Management Accounting – Advanced – 1.5 CH Moderator: Sundaresh Ramnath, University of Miami The Consequences of Aggressive Financial Reporting: The Case of External Financing Xia Chen , University of Wisconsin - Madison Qiang Cheng , University of Wisconsin - Madison Alvis K. Lo , University of British Columbia Discussant:Brad Badertscher, Notre Dame University Managing Earnings Using Classification Shifting: Evidence from Quarterly Special Items Yun Fan , University of Oklahoma Abhijit Barua , Florida International University William M. Cready , University of Texas at Dallas Wayne B. Thomas , University of Oklahoma Discussant:Sarah McVay, University of Utah Do Managers Opportunistically Time Earnings Forecasts? Jeffrey T. Doyle , Utah State University Matthew J. Magilke , University of Utah Discussant: Jennifer Tucker, University of Florida Session 27: International Variation in Disclosure and Analyst Activity Accounting – Advanced – 1.5 CH Moderator: Baohua Xin, University of Toronto Voluntary Disclosure Practices by Foreign Firms Cross-Listed in the United States: Tests of Functional Convergence Ole-Kristian Hope , University of Toronto Tony Kang, Oklahoma State University - Stillwater Joung W Kim, Nova Southeastern University Raynolde Pereira, University of Missouri at Columbia Discussant: Haidan Li, Santa Clara University Simultaneous Presence of Different Domestic Gaaps and Investors’ Limited Attention Bias in U.S. Equity Markets: Implications For Convergence Sabrina Chi , University of California, Irvine Discussant: Siqi Li,Santa Clara University Do Analysts' Cash Flow Forecasts Mitigate the Accrual Anomaly? International Evidence Elizabeth A. Gordon , Temple University Karin A. Petruska , Youngstown State University Minna Yu , Ball State University Discussant: Feng Chen, 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. Each Credit Hour is based on 50 minutes.

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