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Welcome to the Financial Accounting and Reporting Section
The FARS section aims to improve the effectiveness and efficiency of education, research, and professional practice.
Winner
Tax Rates and Corporate Decision Making
John R. Graham, Michelle Hanlon, Terry Shevlin, and Nemit Shroff
Finalists
Skin in the Game: The Inputs and Incentives that Shape Buy-Side Analysts’ Stock Recommendations
Lawrence Brown, Andrew Call, Michael Clement, and Nathan Sharp
Direct Evidence on the Informational Properties of Earnings in Loan Contracts
Scott Dyreng, Rahul Vashishtha, and Joseph Weber
Matching Measurement to Asset Use: Evidence from IAS41
Adrienna Huffman
Why are Losses Less Persistent than Profits? Curtailments versus Conservatism
Alastair Lawrence, Richard Sloan, and Yuan Sun
Credit Cycles and Financial Verification
Petro Lisowsky, Michael Minnis, and Andrew Sutherland