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 – Dirk Black (dirkblack@unl.edu)

Deadline for nominations: September 1st. 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


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


"Do Firms Smooth Earning Less When They Can Hedge Noise Better?"

Elia Ferracut, Duke University, Rahul Vashishtha, Duke University, Shuyan Wang, Duke University


“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


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


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



How Does Financial-Reporting Regulation Affect Market-Wide Resource Allocation?

Matthias Breuer



Automatic Summarization of Corporate Disclosures

Eddy Cardinaels, Stephan Hollander, and Brian White



Robo-Journalism and Capital Markets

Elizabeth Blankespoor, Ed deHaan, and Christina Zhu



The Real-Time Information Content of Macroeconomic News: Implications for Firm-Level Earnings Expectations

Jose M. Carabias Palmeiro



Tax Rates and Corporate Decision Making

John R. Graham, Michelle Hanlon, Terry Shevlin, and Nemit Shroff



Financial Statement Irregularities: Evidence from the Distributional Properties of Financial Statement Numbers

Dan Amiram, Zahn Bozanic, and Ethan Rouen

President's Letter

Kristi Rennekamp
2023-2024 FARS Section President

Dear FARS Members and Visitors,

The Financial Accounting and Reporting Section was created in 1993 with 49 members as a provisional section of the AAA. The section has since grown to around 1,500 members from around the world!

As we head into our 30th year, this is truly an exciting time to be involved with FARS. In just the past few years, the section has launched initiatives with a focus on (1) integrating research and practice, (2) mentoring junior faculty, and (3) prioritizing diversity and inclusion. This year we will continue these initiatives and look for ways to expand them further in order to best serve our section members.

The mission of FARS is enduring, and calls for us “to give greater attention to financial accounting and reporting, and to improve the effectiveness and efficiency of education, research, and professional practice by: (1) disseminating and evaluating teaching methods and materials; (2) encouraging, facilitating, and publicizing research interests and projects; and (3) creating opportunities for interchange and cooperation between academics and practitioners.”

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Journal of Financial Reporting

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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Call for Participants

FARS and JFR 3rd Annual Research Proposal Conference (Remote Format) September 21–22, 2023


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).