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| Friday, January 11, 2019 | |
| 7:00 am - 8:00 am | Breakfast for Doctoral Consortium Participants |
| 8:00 am - 9:00 am | Plenary Session Creativity and Success in Accounting Research Speaker: Mohan Venkatachalam, Duke University |
| 9:00 am - 9:15 am | Break |
| 9:15 am - 10:15 am | Plenary Session Scholarship, Research, and Teri's Top Ten Tips for Success Speaker: Teri L. Yohn, Northwestern University |
| 10:15 am - 10:30 am | Break |
| 10:30 am - 11:30 am | Breakout Q&A Sessions Group 1: Theodore Christensen, The University of Georgia Group 2: John L. Campbell, The University of Georgia Group 3: Ed deHaan, University of Washington Group 4: Rebecca Hann, University of Maryland Group 5: Lian Fen Lee, Boston College Group 6: Brian P. Miller, Indiana University Bloomington Group 7: Edward L. Owens, The University of Utah Group 8: Xue Wang, The Ohio State University Group 9: Gwen Yu, University of Michigan Group 10: Sarah L. Zechman, University of Colorado Boulder |
| Friday, January 11, 2019 - FARS Midyear Meeting | |
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| 8:00 am - 8:30 am | Continental Breakfast for Technical Session Participants |
| 8:30 am - 11:30 am | Technical Session: Igniting Your Coding Engine - A Hands-on Workshop on Extracting and Working with Textual Data Presenters: Khrystyna Bochkay, University of Miami, Roman Chychyla, University of Miami, Andrew J. Leone, Northwestern University |
| 12:00 pm - 1:30 pm | Lunch Accounting - 1.0 CH Integrated Reporting: The Need to Focus Capital on the Long-Term Speaker: Bob Laux, International Integrated Reporting Council Lifetime Service Award Recognition for Katherine Schipper, Duke University |
| 1:45 pm - 3:15 pm | Plenary Session Accounting - 1.8 CH Welcome Nicole T. Jenkins, FARS President, University of Kentucky Top Picks of the 19 FARS Editors Moderator: Katherine Schipper, Duke University How Does Financial-Reporting Regulation Affect Market-Wide Resource Allocation? Matthias Breuer, Columbia University How Does Going Public Affect Employee Behavior? Evidence from Brokerage IPOs Joseph Pacelli, Indiana University Bloomington Mark T. Bradshaw, Boston College Michael Drake, Brigham Young University Brady Twedt, University of Oregon Regulatory Cooperation and Foreign Portfolio Investment Mark Lang, The University of North Carolina at Chapel Hill Mark G. Maffett, The University of Chicago James Omartian, University of Michigan Roger Silvers, The University of Utah |
| 3:15 pm - 3:45 pm | Break |
| 3:45 pm - 5:15 pm | Concurrent Sessions 1.01: Disclosure and Information Asymmetry Accounting - 1.8 CH Moderator: Landon Mauler, Florida State University Information Asymmetry in Spinoffs: The Role of Incremental Disclosure John L. Campbell, The University of Georgia Michael Ettredge, The University of Kansas Feng Guo, Iowa State University Zac Wiebe, The University of Kansas Discussant: Frank Heflin, The University of Georgia Voluntary Disclosure Through the Ranking of Risk Factors in the 10-K Michael Chin, Rutgers, The State University of New Jersey Kevin C. Moffitt, Rutgers, The State University of New Jersey–Newark Yue Liu, Rutgers, The State University of New Jersey–Newark Discussant: James Moon, Georgia Institute of Technology Intangible Assets and Target Executive Turnover in Acquisitions MaryJane Raffaella Rabier, Washington University in St. Louis Discussant: Weili Ge, University of Washington 1.02: FASB Update and Research Relevance Accounting - 1.8 CH Speakers: Christine A. Botosan, Financial Accounting Standards Board Kurt H. Gee, Financial Accounting Standards Board 1.03: Determinants and Consequences of Financial Reporting Quality Accounting - 1.8 CH Moderator: Ahmet C. Kurt, Suffolk University Firm Location, Local Peers and Corporate Reporting Behavior Nargess Golshan, University of Missouri Inder K. Khurana, University of Missouri Jere R. Francis, University of Missouri Discussant: Michael J. Neel, University of Houston Labor and Finance: The Role of Financial Reporting Quality Boochun Jung, University of Hawaii at Manoa Woo-Jong Lee, Seoul National University David P. Weber, University of Connecticut Daniel Yang, The Ohio State University Discussant: Alvis K. Lo, Boston College Sharing Financial Reporting Policies with Neighbors? The Effect of Headquarter Co-Location on Financial Statement Comparability Gus De Franco, Tulane University Yu Hou, Queen’s University Mark Ma, American University Discussant: Vishal Baloria, Boston College 1.04: Financial Reporting and Disclosure Around the World Accounting 1.8 CH Moderator: Clare Wang, The University of Iowa Disclosure Choice when Market-Wide Externalities Matter: Evidence from IFRS Adoption by Central Banks Igor Goncharov, Lancaster University Zoltán Novotny-Farkas, Vienna University of Economics and Business Xiaoyong Wu, Lancaster University Discussant: Gwen Yu, University of Michigan IASB-The Accounting Tower of Babel: Language and the Translation of International Accounting Standards Emily Anne Shafron, The University of Georgia Discussant: Maria Wieczynska, Arizona State University Do Mandatory Disclosure Regulations Result in Positive Information Externalities? Evidence from the Effect of Mandatory IFRS Adoption on U.S. Firms Anna Brown, University of Connecticut Donal Byard, Baruch College–CUNY Masako Darrough, Baruch College–CUNY Jangwon Suh, New York Institute of Technology Discussant: Mark G. Maffett, The University of Chicago 1.05: Financial Institutions Accounting - 1.8 CH Moderator: Yadav Krishna Gopalan, Indiana University Bloomington FDIC Loss-Share Contracts in Failed-Bank Auctions Xu Jiang, Duke University Matthew Ryan Kubic, Duke University Discussant: Yadav Krishna Gopalan, Indiana University Bloomington Financial Intermediation through Financial Disintermediation: Evidence from the ECB Corporate Sector Purchase Programme Aytekin Ertan, London Business School Anna V. Kleymenova, The University of Chicago Marcel Tuijn, Erasmus University Discussant: Yadav Krishna Gopalan, Indiana University Bloomington Lender Capital Adequacy and Financial Covenant Strictness Peter Demerjian, University of Washington Edward Owens, The University of Utah Matias Sokolowski, Emory University Discussant: John Donovan, University of Notre Dame 1.06: Audit Quality and Market Competition Accounting 1.8 CH Moderator: Judson A. Caskey, University of California, Los Angeles Audit Quality and Investment Efficiency with Informed Trading Nisan Langberg, University of Houston and Tel Aviv University Naomi Rothenberg, University of Alberta Discussant: Judson A. Caskey, University of California, Los Angeles Market Interactions Between Audit and Non-Audit Services: Bundling, Bans, and Competition Henry L. Friedman, University of California, Los Angeles Lucas Mahieux, Toulouse School of Economics Discussant: Gaoqing Zhang, University of Minnesota The Economic Consequences of Audit Market Competition: Evidence from Cost of Bank Financing Frank Zhou, University of Pennsylvania Discussant: Thomas Ruchti, Carnegie Mellon University 1.07: Investor Attention and Information Processing Accounting - 1.8 CH Moderator: Braiden Coleman, Indiana University Street Earnings Activation Delay Khrystyna Bochkay, University of Miami Stanimir Markov, The University of Texas at Dallas Musa Subasi, University of Maryland Eric H. Weisbrod, University of Miami Discussant: Joseph Pacelli, Indiana University Bloomington The Determinants and Consequences of Immaterial Disclosure in Annual Reports Jenna D’Adduzio, The University of Georgia Discussant: Jeff Lawrence McMullin, Indiana University Bloomington Does Investor Attention to Accounting Information Matter to the Pricing of Stocks? Shiwon Song, INSEAD Discussant: Youfei Xiao, Duke University 1.08: Disclosure Policy: Determinants and Consequences Accounting 1.8 CH Moderator: Terrence Blackburne, University of Washington Can Short Sellers Constrain Aggressive Non-GAAP Reporting? Theodore E. Christensen, The University of Georgia Nilabhra Bhattacharya, Southern Methodist University Qunfeng Liao, Oakland University Bo Ouyang, The Pennsylvania State University Great Valley Discussant: Henry Laurion, University of Colorado Boulder Do Managers Avoid Disclosing to High Frequency Traders? Danqi Hu, Northwestern University Andrew Stephan, University of Colorado Discussant: Rajesh Vijayaraghavan, The University of British Columbia Information Environment Consequences of SEC Non-GAAP Comment Letters Jasmine Wang, The University of Georgia Enrique Gomez, The University of Georgia Frank Heflin, The University of Georgia Discussant: Terrence Blackburne, University of Washington |
| 6:00 pm - 7:30 pm | Reception |
| Saturday, January 12, 2019- FARS Midyear Meeting | |
| 8:00 am - 9:30 am | Concurrent Sessions 2.01: Discretionary Choices in Disclosure Accounting - 1.8 CH Moderator: Scott A. Emett, Arizona State University Analysts’ Role in Shaping Non-GAAP Reporting: Evidence from a Natural Experiment Theodore E. Christensen, The University of Georgia Enrique Gomez, The University of Georgia Matthew Ma, Southern Methodist University Jing Pan, Southern Methodist University Discussant: Steven Savoy, University of Illinois at Chicago The Effect of Identifying Intangible Assets in an Acquisition on Investors’ Judgments Zheng Leitter, Nanyang Technological University Discussant: Shana Clor-Proell, Texas Christian University Clarity Trumps Content: An Experiment on Information Acquisition in Beauty Contests Sanjay Banerjee, University of Alberta Hong Qu, Kennesaw State University Ran Zhao, Chapman University Discussant: Shannon Garavaglia, The University of Texas at Austin 2.02: Corporate Governance and Debt Contracting Accounting 1.8 CH Moderator: Nathan C. Goldman, The University of Texas at Dallas Does Institutional Ownership Exacerbate Debt-Equity Conflicts? Evidence from the Auditor Certificate of Debt Covenant Compliance Mahmoud Gad, Lancaster University Kirak Kim, University of Bristol Discussant: Eric Holzman, The Ohio State University How Shareholder Activism Affects Firms’ Cost of Borrowing Yukun Liu, Yale University Xi Wu, New York University Discussant: Maria Loumioti, The University of Texas at Dallas The Effect of Blockholder Board Representation on Debt Contracting Blair B. Marquardt, University of North Texas Discussant: Oktay Urcan, University of Illinois at Urbana-Champaign 2.03: Litigation and Fraud Accounting 1.8 CH Moderator: Justin J. Hopkins, University of Virginia Do Corporate Whistleblower Laws Deter Accounting Fraud? Heemin Lee, Baruch College–CUNY Discussant: Jingjing Zhang, McGill University Learning While Working: How Do Early Litigation Experiences Affect Managers’ Disclosure? William M. Cready, The University of Texas at Dallas Yaqin Hu, McMaster University Discussant: Heemin Lee, Baruch College–CUNY Shareholder Litigation and Financing Decisions: Evidence from Derivative Lawsuits Benedikt Downar, Technical University of Munich Mario Keiling, Technical University of Munich Discussant: Justin J. Hopkins, University of Virginia 2.04: Investors and Earnings Management Accounting 1.8 CH Moderator: Youli Zou, The George Washington University Do Investors Unravel Real Earnings Management to Meet or Narrowly Beat Analysts’ Expectations? Evidence from Conference Calls Yuan Ji, Montana State University Oded Rozenbaum, The George Washington University Discussant: Dan Givoly, The Pennsylvania State University Modeling the Determinants of Meet-or-Beat Behavior in Distribution Discontinuity Tests Dmitri Byzalov, Temple University Sudipta Basu, Temple University Discussant: Youli Zou, The George Washington University The Effect of Shareholder Proposals of Accrual-Based and Real Earnings Management Jeffrey Ng, The Hong Kong Polytechnic University Hong Wu, The Hong Kong Polytechnic University Weihuan Zhai, The Hong Kong Polytechnic University Jing Zhao, The Hong Kong Polytechnic University Discussant: Qiang Cheng, Singapore Management University 2.05: Taxes and Financial Reporting Accounting 1.8 CH Moderator: Erin Marie Towery, The University of Georgia The Credit Channel of Fiscal Policy Transmission Andrew Bird, Carnegie Mellon University Stephen Adam Karolyi, Carnegie Mellon University Stefan Lewellen, The Pennsylvania State University Thomas Ruchti, Carnegie Mellon University Discussant: Christine Dobridge, Federal Reserve Board Kick the Can: What Can Tax Extenders Tell Us About Financial Reporting Quality? Francis Murphy, University of Connecticut Sarah Parsons, University of Connecticut Discussant: Marcel Olbert, University of Mannheim The Effect of SSAP 101 on Loss Provisioning by Property-Casualty Insurers Jiang Cheng, Lingnan University Travis Chow, Singapore Management University Tzu-Ting Lin, National Taiwan University Jeffrey Ng, The Hong Kong Polytechnic University Discussant: Robert W. Hills, Duke University 2.06: Analysts and Their Estimates Accounting - 1.8 CH Moderator: Stephanie F. Cheng, Tulane University Analysts’ Estimates of Cost of Equity Capital Karthik Balakrishnan, London Business School Lakshmanan Shivakumar, London Business School Peeyush Taori, London Business School Discussant: Maria Ogneva, University of Southern California Truncating Optimism Zachary R. Kaplan, Washington University in St. Louis Xiumin Martin, Washington University in St. Louis Yifang Xie, Washington University in St. Louis Discussant: Benjamin C. Whipple, The University of Georgia When Do Associate Analysts Matter? Menghai Gao, The George Washington University Yuan Ji, Montana State University Oded Rozenbaum, The George Washington University Discussant: Nathan Y. Sharp, Texas A&M University 2.07: Bank Stress Test Disclosures and Inside-Debt Compensations Accounting 1.8 CH Moderator: Austin C. Sudbury, Carnegie Mellon University Bias and the Efficacy of Stress Test Disclosures Andrew Bird, Carnegie Mellon University Stephen Adam Karolyi, Carnegie Mellon University Thomas Ruchti, Carnegie Mellon University Austin C. Sudbury, Carnegie Mellon University Discussant: Frank Zhou, University of Pennsylvania The Coordination Role of Stress Test Disclosure in Bank Risk Taking Gaoqing Zhang, University of Minnesota Carlos Corona, Carnegie Mellon University Lin Nan, Purdue University Discussant: Sanjay Banerjee, University of Alberta Seniority Orders between Inside Debts and External Debts Xiaoyan Wen, Texas Christian University Mingcherng Deng, Baruch College–CUNY Lin Nan, Purdue University Discussant: Austin C. Sudbury, Carnegie Mellon University 2.08: Disclosure and Investor Attention Accounting 1.8 CH Moderator: Jeremy Michels, University of Pennsylvania Management Forecasts in Crowded Sectors Frank Zhou, University of Pennsylvania Stella Yeayeun Park, University of Pennsylvania Catherine Schrand, University of Pennsylvania Discussant: Matthias Breuer, Columbia University The Effect of Investor Inattention on Voluntary Disclosure Riddha Sattam Basu, Northwestern University Spencer Ryan Pierce, Florida State University Andrew Stephan, University of Colorado Discussant: Jeremy Michels, University of Pennsylvania Institutional Investor Attention and Firm Disclosure Andrew Gordon Sutherland, Massachusetts Institute of Technology John Core, Massachusetts Institute of Technology Inna Abramova, Massachusetts Institute of Technology Discussant: Jeremy Michels, University of Pennsylvania |
| 9:30 am - 10:00 am | Break |
| 10:00 am - 11:30 am | Concurrent Sessions 3.01: Journal of Financial Reporting Update and Showcase Accounting - 1.8 CH JFR’s Call for Pre-Registered Re-examinations (P-REX): Guidance for Submissions and Integration into Doctoral Seminars Robert J. Bloomfield, Cornell University Reactions of Nonprofit Monitors to Financial Reporting Jeffrey J. Burks, University of Notre Dame Investors’ Responses to Reported Earnings when Management Issues Goal versus Expectation Earnings Guidance: An Experimental Investigation Kirsten Fanning, University of Illinois at Urbana-Champaign Ling Harris, University of South Carolina Kevin E. Jackson, University of Illinois at Urbana-Champaign Matthew T. Stern, DePaul University Creating Firm Disclosures Eugene F. Soltes, Harvard University Amir Amel-Zadeh, University of Oxford Alexandra Scherf, Harvard University 3.02: Informed Trading and Information Transfer Accounting - 1.8 CH Moderator: Hojun Seo, National University of Singapore At the Intersection of Incentive and Opportunity: Institutional Investors and Informed Trading Cory A. Cassell, University of Arkansas Tyler Kleppe, University of Arkansas Andrew Pierce, University of Arkansas Margaret Warren, University of Arkansas Discussant: Hojun Seo, National University of Singapore Perceived Accounting Quality and the Information Content of Prior Insider Trades Terrence Blackburne, University of Washington Asher Curtis, University of Washington Anna Rossi, University of Oulu Discussant: Matthew C. Cedergren, University of Pennsylvania ETFs and Information Transfer Across Firms Sanjeev Bhojraj, Cornell University Partha Mohanram, University of Toronto Suning Zhang, Iowa State University Discussant: Asher Curtis, University of Washington 3.03: Unconventional Sources of Information Accounting - 1.8 CH Moderator: Yifang Xie, Washington University in St. Louis The Forecasting Use of EBITDA Covenants by Equity Investors Carlo Maria Gallimberti, Boston College Alvis K. Lo, Boston College Lian Fen Lee, Boston College Discussant: Peter Demerjian, University of Washington The Impact of News Aggregators on Investor Acquisition of Financial Information: Evidence from Google News in the U.S. and Spain Kai Du, The Pennsylvania State University Discussant: Christina Zhu, University of Pennsylvania The Information Quality of Non-GAAP Disclosures Han-Chung Chen, National Taiwan University Yen-Jung Lee, National Taiwan University Sheng-Yi Lo, National Taiwan University Discussant: Kurt H. Gee, Financial Accounting Standards Board 3.04: Economic Consequences of Regulation and Investor Relations Officers Accounting - 1.8 CH Moderator: Xiaoli Tian, Georgetown University Bond Liquidity and Voluntary Disclosures: Evidence from the Volcker Rule Hsiang-Chieh Yang, The University of British Columbia Joy Begley, The University of British Columbia Ira Yeung, The University of British Columbia Discussant: Xiumin Martin, Washington University in St. Louis Spillover Effects of State Regulated Corporate Disclosure on the Mortgage Market Kirti Sinha, Northwestern University Discussant: Xiaoli Tian, Georgetown University The Informational Role of Investor Relations Officers: Evidence from the Debt Market Mani Sethuraman, Cornell University Thomas DeVoe Steffen, Yale University Eunjee Kim, Cornell University Discussant: Andrew C. Call, Arizona State University 3.05: Disclosure Regulation Accounting - 1.8 CH Moderator: Rong Zhao, University of Calgary Disclosure Regulation, Corruption, and Investment: Evidence from Natural Resource Extraction Thomas Rauter, The University of Chicago Discussant: Jessica C. Watkins, University of Notre Dame U.S. Evidence from D&O Insurance on Agency Costs: Implications for Country-Specific Studies Dain C. Donelson, The University of Texas at Austin Brian Monsen, The Ohio State University Christopher G. Yust, Texas A&M University Discussant: Robert H. Davidson, Virginia Polytechnic Institute and State University Mandatory Disclosure of Cyber Incidents and Cost of Equity Musaib Ashraf, The University of Arizona Jayanthi Sunder, The University of Arizona Discussant: Amy Genson Sheneman, The Ohio State University 3.06: Investors’ Use of Financial Reporting Information Accounting - 1.8 CH Moderator: Chase Michael Potter, Washington University in St. Louis Financial Reporting Frequency and Investor Myopia Jenna D’Adduzio, The University of Georgia David Seung-Hyun Koo, University of Illinois at Urbana-Champaign Santhosh M. Ramalingegowda, The University of Georgia Yong Yu, The University of Texas at Austin Discussant: Jeff Lawrence McMullin, Indiana University Bloomington Identifying the Nature and Value of Expected Merger Synergies Messod Daniel Beneish, Indiana University Bloomington Ayung Tseng, Indiana University Bloomington Patrick Vorst, Maastricht University Discussant: Ciao-Wei Chen, University of Illinois at Urbana-Champaign Real Effects of Accounting for Leases Oktay Urcan, University of Illinois at Urbana-Champaign Maria Correia, The London School of Economics and Political Science Ciao-Wei Chen, University of Illinois at Urbana-Champaign Discussant: Jennifer L. M. Altamuro, Villanova University 3.07: Market Efficiency Accounting 1.8 CH Moderator: Nina Xu, Texas A&M University Off-Exchange Trading and Post Earnings Announcement Drift Jacob K. Thomas, Yale University Frank Zhang, Yale University Wei Zhu, University of Illinois at Urbana-Champaign Discussant: Partha Mohanram, University of Toronto Skin in the Game: Operating Growth, Firm Performance, and Future Stock Returns Sean Cao, Georgia State University Eric Yeung, Cornell University Zhe Wang, Georgia State University Discussant: Teri L. Yohn, Northwestern University The Effect of Mandatory Disclosure on Market Inefficiencies: Evidence from Statement of Financial Accounting Standard Number 161 John L. Campbell, The University of Georgia Urooj Khan, Columbia University Spencer Ryan Pierce, Florida State University Discussant: Sean Cao, Georgia State University 3.08: Disclosure, Competition, and Finance Accounting 1.8 CH Moderator: Jacob Jaggi, The University of Arizona The Effect of Bank Competition on Accounting Conservatism: Evidence from a Natural Experiment Liya Hou, The University of Texas at Dallas Discussant: Apoorv Gogar, The Pennsylvania State University Disclosure of Proprietary Information and Financing Choice Ioannis Floros, University of Wisconsin–Milwaukee Shiva K. Sivaramakrishnan, Rice University Rustam Zufarov, Rice University Discussant: Andrew G. Sutherland, Massachusetts Institute of Technology The Effect of Ownership Structure and Board Independence on Firm Value: Evidence from Controlled Companies Dain C. Donelson, The University of Texas at Austin Jennifer Glenn, Texas A&M University Christopher G. Yust, Texas A&M University Discussant: Robert H. Davidson, Virginia Polytechnic Institute and State University |
| 11:45 am - 1:30 pm | Lunch Introduction Nicole T. Jenkins, FARS President, University of Kentucky Ph.D. Mentoring Award Presentation Award Recipient: Russell J. Lundholm, The University of British Columbia |
| 2:00 pm - 3:30 pm | Concurrent Sessions 4.01: Regulation Enforcement and Whistleblowers Accounting - 1.8 CH Moderator: Rachel Marie Geoffrey, The Ohio State University Administrative Discretion in Disclosure Regulation—Evidence from SEC Confidential Treatment Reviews Kai Wai Hui, The University of Hong Kong Kyungran Lee, The University of Hong Kong Guoman She, The Hong Kong University of Science and Technology Discussant: Rachel Marie Geoffrey, The Ohio State University Policeman for the World: U.S. Enforcement of Foreign Corruption Regulation and Corporate Behavior in Corrupt Countries Hans Christensen, The University of Chicago Mark G. Maffett, The University of Chicago Thomas Rauter, The University of Chicago Discussant: John (Xuefeng) Jiang, Michigan State University Silent Whistleblowers: Evidence on the Use and Efficacy of Internal Whistleblowing Systems Stephen Stubben, The University of Utah Kyle Welch, The George Washington University Discussant: Jaron Wilde, The University of Iowa 4.02: CEO Compensation and Career Concerns Accounting 1.8 CH Moderator: Robert W. Hills, Duke University CEO-Firm Match Quality, Entrenchment, and the Relation Between CEO Tenure and Firm Value Francois Brochet, Boston University Peter Limbach, University of Cologne and Centre for Financial Research Markus Schmid, University of St. Gallen Meik Scholz-Daneshgari, Karlsruhe Institute of Technology Discussant: Matthew Bloomfield, University of Pennsylvania Peer Group Choice and Chief Executive Officer Compensation Christina Zhu, University of Pennsylvania David Larcker, Stanford University Charles G. McClure, The University of Chicago Discussant: Melissa Martin, University of Illinois at Chicago Anti-Pledging Policy, CEO Compensation, and Investment Jihun Bae, Erasmus University Ruishen Zhang, Frankfurt School of Finance & Management Discussant: Ira Yeung, The University of British Columbia 4.03: Examining Financial Reporting Quality Accounting - 1.8 CH Moderator: Katie Lem, University of Washington An Investigation of Unusual or Infrequent Accrual Line Items Identifiable on the Statement of Cash Flows Patricia Dechow, University of Southern California Chad Larson, University of Houston Robert Resutek, The University of Georgia Discussant: Samuel J. Melessa, The University of Iowa Measuring Reporting Quality Siyi Li, University of Illinois at Chicago Ryan Joseph Casey, University of Denver Feng Gao, Rutgers, The State University of New Jersey, New Brunswick Shailendra Pandit, University of Illinois at Chicago Michael T. Kirschenheiter, University of Illinois at Chicago Discussant: Khrystyna Bochkay, University of Miami An Input-Based Measure of Financial Statement Comparability Rani Hoitash, Bentley University Udi Hoitash, Northeastern University Ahmet Can Kurt, Suffolk University Rodrigo Verdi, Massachusetts Institute of Technology Discussant: Volkan Muslu, University of Houston 4.04: The Language of Disclosure Accounting - 1.8 CH Moderator: Stephanie Grant, University of Washington The Impact of Linguistic Distance and Financial Reporting Readability on Foreign Holdings of U.S. Stocks Kristian Dietrich Allee, University of Arkansas Lisa Anderson, University of Arkansas Michael Crawley, University of Arkansas Discussant: Brian Joseph White, The University of Texas at Austin Linguistic Style Matching in Earnings Conference Calls: A Multi-Method Examination Kristina Rennekamp, Cornell University Mani Sethuraman, Cornell University Blake Steenhoven, Cornell University Discussant: Nicole Cade, University of Pittsburgh Lost in Translation? Analysts’ Forecasts of Cross-Listed Firms Hyunkwon Cho, Sejong University Minjae Koo, University of Houston Volkan Muslu, University of Houston Discussant: Kathryn Brightbill, The University of Iowa 4.05: Private Information Disclosure and Financial Misreporting Accounting 1.8 CH Moderator: Mirko S. Heinle, University of Pennsylvania Clear and Liquid: The Difference Between Disclosure Accuracy and Disclosure Clarity Efstathios Avdis, University of Alberta Sanjay Banerjee, University of Alberta Discussant: Mirko S. Heinle, University of Pennsylvania Financial Misreporting: Hiding in the Shadows or in Plain Sight? Delphine Samuels, Massachusetts Institute of Technology Daniel Jeffrey Taylor, University of Pennsylvania Robert E. Verrecchia, University of Pennsylvania Discussant: Thomas Ruchti, Carnegie Mellon University The Information in Implied Volatility Comovements: Evidence from Insider Trades and Aggregate Returns Robert M. Bushman, The University of North Carolina at Chapel Hill Vivek Raval, University of Illinois at Chicago Sean Wang, Southern Methodist University Discussant: Panos N. Patatoukas, University of California, Berkeley 4.06: Governance Mechanisms and Consequences Accounting 1.8 CH Moderator: Matthew R. Kubic, Duke University Passive Investors are Passive Monitors Daniele Macciocchi, The University of Utah Roni Michaely, University of Geneva Davidson Heath, The University of Utah Matthew Ringgenberg, The University of Utah Discussant: Zachary R. Kaplan, Washington University in St. Louis Proprietary Information Leakage and Forced CEO Turnover: Evidence from a Quasi-Natural Experiment Yupeng Lin, National University of Singapore Hojun Seo, National University of Singapore Discussant: Stephen A. Glaeser, The University of North Carolina at Chapel Hill Trade Secrets Protection and Antitakeover Provisions Aiyesha Dey, Harvard University Joshua Tyler White, Vanderbilt University Discussant: Stephen A. Glaeser, The University of North Carolina at Chapel Hill 4.07: Properties of Accounting Information Accounting 1.8 CH Moderator: Asher Curtis, University of Washington Accounting Conservatism and Accounting-Based Risk Measurement Marcus Burger, Idaho State University Discussant: Akash Chattopadhyay, University of Toronto Accounting Standard Precision, Monitoring Structure, and Misreporting Li Fang, Iowa State University Jeffrey Pittman, Memorial University of Newfoundland Yinqi Zhang, American University Yuping Zhao, University of Houston Discussant: Asher Curtis, University of Washington A Structural Break in the Aggregate Earnings-Returns Relation and Changes in Determinants of the Relation Asher Curtis, University of Washington Chang-Jin Kim, University of Washington Hyung Il Oh, University of Washington, Bothell Discussant: Zachary R. Kaplan, Washington University in St. Louis 4.08 Valuation of Intangible Assets Accounting 1.8 CH Moderator: Musaib Ashraf, The University of Arizona Private Equity Valuation Before and After ASC 820 Peter Easton, University of Notre Dame Stephannie A. Larocque, University of Notre Dame Jennifer Lynn Sustersic Stevens, Ohio University Discussant: Barrett Wheeler, Tulane University Misvaluation of Trademarks Po-Hsuan Hsu, The University of Hong Kong Dongmei Li, University of South Carolina Siew Hong Teoh, University of California, Irvine Kevin Tseng, The University of Kansas Discussant: Sarah E. McVay, University of Washington Where Do Investor Relations Matter the Most? Francois Brochet, Boston University Peter Limbach, University of Cologne and Centre for Financial Research Dmitry Bazhutov, University of Wuppertal Andre Betzer, University of Wuppertal Markus Doumet, University of Wuppertal Discussant: Aaron Yoon, Northwestern University |
| 3:30 pm - 4:00 pm | Break |
| 4:30 pm - 5:30 pm | Concurrent Sessions 5.01: Debt Contract Design and Financial Markets Financial Shocks and Corporate Investment Activity: The Role of Financial Covenants
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| 5:30 pm - 6:45 pm | Reception |
Note: The CPE Fields of Study curriculum is divided into twenty 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. The Program Level for each of these sessions is Basic, unless otherwise stated. Delivery Method: Group Live
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