Midyear Best Paper Award
Purpose: The Midyear Meeting Best Paper Award is to recognize outstanding research in the financial reporting area out of papers selected for the FARS Midyear Meeting. The award will be made to the author(s) of a paper presented at the midyear meeting that is judged to best reflect the tradition of academic scholarship.
Nature of Award: The Midyear Meeting Best Paper Award carries with it a $1,500 cash prize and engraved plaques for the authors of the selected paper. The recipient(s) will be announced and recognized at the upcoming Section's midyear meeting, on the FARS Section website, and through FARS Section social media accounts. The award will be made to the author(s) of a paper presented at the midyear meeting that is judged to best reflect the tradition of academic scholarship, with selection of the award being based on the following:
- Relevance and originality of the research question
- Strong theoretical framework
- Quality and appropriateness of research method and analysis
- Writing quality
- Potential for publication in a scholarly journal
Rules and Submission Procedures: After the meeting, the committee will email meeting attendees to ask for nominations. A paper nominated shall be accompanied by a letter, preferably by a non-author of the paper, explaining the basis for the nomination. The Midyear Meeting Best Paper Award committee will then obtain copies of all nominated papers and determine the award recipients.
Nomination: To submit a nomination, e-mail a PDF file of the nominated paper and an accompanying nomination letter to the Chair of the Midyear Meeting Best Paper Award Committee:
Chair of the FARS Midyear Meeting Best Paper Award Committee – Luo Zho (luozuo@nus.edu.sg)
Deadline for nominations: March 15th. annually
Note: If any papers authored by a member of the Midyear Meeting Best Paper Award Committee are nominated for this award, the relevant committee member must either recuse themselves from the vote or remove their paper from consideration.
FARS Midyear Best Paper Award Recipients
2024
ESG Disclosures in the Private Equity Industry
Jefferson Abraham, London Business School, Marcel Olbert, London Business School, and Florin Vasvari, London Business School
Bloated Disclosures: Can ChatGPT Help Investors Process Information?
Alex Kim, University of Chicago, Maximilian Muhn, University of Chicago, and Valeri Nikolaev, University of Chicago
2023
"Do Firms Smooth Earning Less When They Can Hedge Noise Better?"
Elia Ferracut, Duke University, Rahul Vashishtha, Duke University, Shuyan Wang, Duke University
2022
“A Theoretical Framework for Environmental and Social Impact Reporting”, Henry Friedman, University of California, Los Angeles, Mirko Heinle,
University of Pennsylvania and Irina Luneva, University of Pennsylvania
Honorable Mention
“Disclosure and Lawsuits ahead of IPOs”, Burcu Esmer, University of Pennsylvania
Bugra Ozel, University of Texas at Dallas, and Suhas Sridharan, Emory University
2021
Learning to Disclose: Disclosure Dynamics in the 1890s Streetcar Industry
Thomas Bourveau, Matthias Breuer, and Robert Stoumbos
Honorable Mention
The Cultural Roots of Expropriation and Opacity: Evidence from Confucianism
Zhihui Gu, Wei Sun, and Frank Zhou
2020
The Effects of MiFID II on Sell-Side Analysts, Buy-Side Analysts, and Firms
Bingxu Fang, Ole-Kristian Hope, Zhongwei Huang, and Rucsandra Moldovan
Honorable Mention
Trade-offs to Timely Loan Loss Provisioning
Lucas Mahieux, Haresh Sapra, and Gaoqing Zhang
2019
How Does Financial-Reporting Regulation Affect Market-Wide Resource Allocation?
Matthias Breuer
2018
Automatic Summarization of Corporate Disclosures
Eddy Cardinaels, Stephan Hollander, and Brian White
2017
Robo-Journalism and Capital Markets
Elizabeth Blankespoor, Ed deHaan, and Christina Zhu
2016
The Real-Time Information Content of Macroeconomic News: Implications for Firm-Level Earnings Expectations
Jose M. Carabias Palmeiro
2015
Tax Rates and Corporate Decision Making
John R. Graham, Michelle Hanlon, Terry Shevlin, and Nemit Shroff
2014
Financial Statement Irregularities: Evidence from the Distributional Properties of Financial Statement Numbers
Dan Amiram, Zahn Bozanic, and Ethan Rouen
President's Letter
John Xuefeng Jiang
Michigan State University
2024-2025 FARS Section President
Dear Colleagues,
I would like to share some updates and recognize the volunteers for their outstanding contributions to the 2024 Annual Meeting.
1. Acknowledgements:
- Special thanks to Atif Ellahie (Utah) and Christine Cuny (NYU) for organizing the 2024 Annual Meeting in DC.
- We appreciate the efforts of 18 track chairs and 500 reviewers who processed 475 submissions. Special thanks to Patricia Breuer (Erasmus) for handling 78 submissions and Forester Wong (City University of Hong Kong) for handling 46 submissions.
- We're pleased to recognize 30 reviewers with the AAA Excellence in Reviewing Awards.
Journal

The Journal of Financial Reporting (JFR) is the academic journal of the Financial Accounting and Reporting Section of the American Accounting Association.
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Research
FARS Research Objectives:
- A. to encourage, facilitate, and publicize research in financial accounting and reporting.
- B. to communicate interests, intentions, and actual work-in-process in the area.
- C. to identify areas in need of research.
- D. to provide opportunities for public exposure of research results through AAA meetings (annual, regional, and special meetings devoted solely to financial accounting and reporting) and publications (including working papers and a separate journal for financial accounting and reporting, if warranted).