Friday, January 20 2023

8:00 am–9:30 am MT

1.07: Virtual Zoom Session I
Accounting - 1.8 CH

Moderator: Robert Raney, IESE Business School

Analysts’ Strategic Information Revelation in Conference Calls
Julia Haag, Ludwig Maximilian University of Munich
Christian Hofmann, Ludwig Maximilian University of Munich
Alexander Paulus, Ludwig Maximilian University of Munich
Nina Schwaiger, Ludwig Maximilian University of Munich
Thorsten Sellhorn, Ludwig Maximilian University of Munich

Discussant: Jingdan Tan, Nanyang Technological University


Central Bank Expectation Management and Analyst Forecast Performance
Wen Lin, Lancaster University
Yang Wang, Lancaster University
Xiaoyong Wu, University of Bristol

Discussant: Ke Na, Cheung Kong Graduate School of Business

What Shapes My Style? The Effects of Journalists’ Home Bias on Media Sentiment of Misconduct Firms presented by Jingjing Xia, Wenzhou-Kean University

Discussant: Nhat (Nate) Quang Nguyen, Colorado State University

10:00 am–11:15 am MT

11:15 am - 11:45 am

Welcome and Plenary
Personal Development - 1.0 CH

Welcome
Stephen Stubben, FARS President, The University of Utah

Developing Innovative Research: Lessons from Creativity Research
Speaker: Roni Reiter-Palmon, University of Nebraska at Omaha

Ph.D. Mentoring Award Presentation
North Ballroom

12:30 pm -1:15 pm MT

Achievement Award Presentation

1:30 pm–3:00 pm MT

2.01: FASB Update
Accounting - 1.8 CH

Christine Ann Botosan, FASB Board Member
Cassie Mongold, 2022–2023 FASB Post-Doctoral Fellow

2.07: Virtual Zoom Session II
Accounting - 1.8 CH

Moderator: Alexandra Scherf, The London School of Economics and Political Science

Investor Reaction and Audit Landscape Implications of the Holding Foreign Companies Accountable Act
Rani Hoitash, Bentley University
Udi Hoitash, Northeastern University
Eric Krause, Bentley University

Discussant: Yini Wang, University of Miami

Judge Ideology and Opportunistic Insider Trading 
Allen Huang, The Hong Kong University of Science and Technology 
Kaiwai Hui, The University of Hong Kong 
Yue Zheng, The Hong Kong University of Science and Technology 

Discussant: Anya Nakhmurina, Yale University


Trademark Protection and CEO Risk-Taking Incentive
Tao Chen, Nanyang Technological University
Yangyang Chen, City University of Hong Kong
Bin Yang, Jinan University
Tao Yuan, Nanjing University

Discussant: Lucile C. Faurel, Arizona State University

3:30 pm–5:00 pm MT

3.07: Virtual Zoom Session III
Salon 8
Accounting - 1.8 CH

Moderator: Nhat (Nate) Quang Nguyen, Colorado State University

Whistleblowing Threat and Corporate Disclosure
Ying Huang, The University of Texas at Dallas
Jedson Pinto, The University of Texas at Dallas
Xiaolu Zhou, The Chinese University of Hong Kong

Discussant: Xinlei Li, The Hong Kong University of Science and Technology

 

Disclosing Endogenous Cost Information
Xu Jiang, Duke University
Yan Xiong, The Hong Kong University of Science and Technology

Discussant: Lin Qiu, Purdue University

 

Are Current Disclosures Current? Evidence from Form 8-K Impairment Filings
Jangwon Suh, Queens College–CUNY
Amanda Sanseverino, Manhattan College

Discussant: Paul Ma, University of Minnesota

Saturday, January 21, 2023

9:15 am–10:45 am MT

4.07: Virtual Zoom Session IV
Accounting - 1.8 CH

Moderator: Paul Ma, University of Minnesota

Trading of Emission Allowances and Financial Frictions
Robert Raney, IESE Business School
Gaizka Ormazabal, IESE Business School
Donald N’Gatta, IESE Business School

Discussant: Xi Wu, University of California, Berkeley
 

Human Capital Disclosure and Workforce Turnover
Peter Haslag, Vanderbilt University
Berk Sensoy, Vanderbilt University
Joshua Tyler White, Vanderbilt University

Discussant: Stefano Cascino, The London School of Economics and Political Science
 

Municipal Bond Market Effects of Credit Rating Dissemination
Riddha Sattam Basu, The George Washington University
Xiangpei Chen, Montana State University
James Naughton, University of Virginia

Discussant: Amanda W. Beck, Georgia State University