Midyear Meeting Best Paper 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 Meeting Best Paper Award Recipients 2025 Innovation and Welfare Impact of Disclosure Regulation, Li Azinovic-Yang The Market for Accountants, Bong-Geun Choi, Jung Ho Choi, Maureen McNichols, and Frank Zhou 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 Placeholder 6 Accessing the Journal 2016 JTLR Editor's Report To access JLTR articles and abstracts go to the AAA publications site View/Download Recently Accepted JLTR Manuscripts Publication Information President's Letter Dear FARS Section Members, Welcome to the 2025–2026 academic year! I am excited to serve as your Section President and to continue the strong tradition of scholarship and community that makes FARS such a special home within the AAA. I would like to thank John Jiang for his thoughtful leadership this past year. Under his guidance, the section had a successful year filled with high-quality research presentations, thoughtful discussions, and meaningful connections. The Annual Meeting last month was also a great success, with 475 submissions. I am grateful to all of you who contributed by presenting, reviewing, moderating, or attending. Looking ahead, I am pleased to share that our 2025–2026 committees are already staffed and ready to get to work. Thank you to those of you who volunteered to serve—your time and effort are critical to advancing the section’s mission. Continue Reading... Journal The Journal of Financial Reporting (JFR) is the academic journal of the Financial Accounting and Reporting Section of the American Accounting Association. Learn More 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).
