Friday January 19, 2024

6:00 am 

Running Group Meet-up
Hotel Lobby

8:00 am–9:30 am

Concurrent Sessions

1.01: Auditing and Financial Reporting
Auditing - 1.8 CH
Moderator: William Docimo, University of Connecticut

National Audit Oversight and Foreign Investment
James Blann, Georgia Institute of Technology
Beverly Larson, Arizona State University
Phillip Lamoreaux, Arizona State University
Discussant: Frank Heflin, University of Georgia

Key Audit Matter Disclosures, Uncertainty, and the Relative Success of M&A Transactions
Daniel Wangerin, University of Wisconsin Colleges
Jessica Nylen, University of Wisconsin–Madison
Karla Zehms, University of Wisconsin–Madison
Discussant: David Koo, George Mason University

Audit Partners’ Cumulative Industry Experience and Audit Quality
Naman Desai, University of California, Riverside
Birendra Mishra, University of California, Riverside
Siddharth Purohit, University College Dublin
Steve Utke, University of Connecticut
Discussant: Carol Dee, University of Colorado Denver

1.02: Information Environment and Processing Costs
Accounting - 1.8 CH
Moderator: Jacqueline Tan, University of Georgia

Information Processing Cost and The Emissions Allocation Decision
Jing Kong, University of Michigan–Dearborn
Harlow Loch, Michigan State University
Discussant: Xi Wu, University of California, Berkeley

Does Private Peers’ Disclosure Affect Public Firms’ Information Environment?
Bianca Beyer, Aalto University
Vanessa Flagmeier, University of Paderborn
Urska Kosi, University of Paderborn
Discussant: Holly Yang, Singapore Management University

Influencers as Information Intermediaries
Brett Campbell, Yale University
Michael Drake, Brigham Young University
Jacob Thornock, Brigham Young University
Brady Twedt, Texas A&M University–College Station
Discussant: Edward Sul, The George Washington University

1.03: Debt Contracting and Accounting
Accounting - 1.8 CH
Moderator: Sunay Mutlu, Kennesaw State University

The Differential Impact of Financial Reporting Complexity on Public and Private Debt Contracting: Evidence from ASU 2017–2012
Waqar Ali, INSEAD
Discussant: Matthew Phillips, Massachusetts Institute of Technology

Optimistic Gatekeepers: Credit Rating Optimism around M&A Deals
Brandon Lock, Baruch College–CUNY
Samuel Bonsall, The Pennsylvania State University
Kevin Koharki, Purdue University
Monica Neamtiu, Baruch College–CUNY
Discussant: Arthur Morris, The Hong Kong University of Science and Technology

Lender Coordination and Loan Renegotiation
Yifang Xie, Georgetown University
Xiumin Martin, Washington University in St Louis
Hanmeng Wang, Washington University in St Louis
Xiaoxiao Tang, The University of Texas at Dallas
Discussant: Apoorv Gogar, Maastricht University

1.04: Analysts, Sleep, and Limited Attention
Accounting - 1.8 CH
Moderator: Juan Alberto Castillo Bustamante, University of Maryland College Park

Sleep Loss, Cognition, and Analyst Herding
Cong Shang, Michigan State University
Isabel Wang, Michigan State University
Shuting Wu, Michigan State University
Discussant: Nicholas Seybert, University of Maryland College Park

Managerial Reaction to Analysts’ Limited Attention: Evidence from Overlapping Conference Calls
Heather Li, Bentley University
Gus De Franco, Purdue University
Rui Shen, The Chinese University of Hong Kong
Shijie Yang, The Chinese University of Hong Kong
Discussant: Matthew Peterson, The University of Kansas

Around the Clock: Sleep Deprivation and Financial Analysts Performance
Yujie Song, ESSEC Business School
Discussant: Nicholas Seybert, University of Maryland College Park



1.05: Accrual Quality
Accounting - 1.8 CH
Moderator: William Gonzalez, Rice University

On the Use of Absolute Residuals as Dependent Variables in Accounting Research
Wei Chen, University of Connecticut
Paul Hribar, The University of Iowa
Samuel Melessa, University of Nebraska–Lincoln
Discussant: Quinn Swanquist, The University of Alabama

Dynamic Accruals
Albert Mensah, HEC Paris
Joseph Gerakos, Dartmouth College
Andre Aroldo Freitas de Moura, Fundacao Getulio Vargas
Discussant: Jenny Zha Giedt, The George Washington University

The Impact of the New Revenue Standard on Accruals Quality: An Analysis of ASC 606 and ASC 340-40
Huiyu He, Singapore Management University
Discussant: Lisa Hinson, University of Florida

1.06: Corporate Social Irresponsibility
Accounting - 1.8 CH
Moderator: Pauline Lam, New York University

Reputation-Building Actions After Corporate Social Irresponsibility
Aneesh Raghunandan, The London School of Economics and Political Science
Wei Cai, Columbia University
Shivaram Rajgopal, Columbia University
Wenxin Wang, Harvard University
Discussant: James Warren, University of Arkansas


Carbon Emission Underreporting: Evidence from Satellite Emission Data
Ling Zhang, The University of Oklahoma
Discussant: Aneesh Raghunandan, The London School of Economics and Political Science 

Accountability of Corporate Emissions Reduction Targets
Shirley Lu, Harvard University
Shawn Kim, University of California, Berkeley
Xiaoyan Jiang, Harvard University
Discussant: Kristian Allee, University of Arkansas

1.07: The Macro Economy, Earnings News, and Guidance
Accounting - 1.8 CH
Moderator: Lin Qiu, Purdue University

Do Actions Speak Louder than Words? The Relation Between Payouts and Guidance Since 2000
Douglas Skinner, The University of Chicago
Yao Lu, Cornell University
Discussant: Zachary Kaplan, Washington University in St. Louis

FOMC News and Segmented Markets
Peter Kelly, University of Notre Dame
Benjamin Golez, University of Notre Dame
Ben Matthies,  University of Notre Dame
Discussant: Lin Qiu, Purdue University

Monetary Policy Transparency and Managerial Learning
Gary Lind, University of Pittsburgh
Oliver Binz, INSEAD
Elia Ferracuti, Duke University
Discussant: Frank Zhou, University of Pennsylvania

1.08: Consequences of Regulatory Actions
Accounting - 1.8 CH
Moderator: Sara Toynbee, The University of Texas at Austin

Carrot or Stick? The Impact of Regulatory Leniency on Municipal Disclosure Compliance
Frank Zhou, University of Pennsylvania
Delphine Samuels, The University of Chicago
Mark Maffett, University of Miami
Discussant: James Naughton, University of Virginia

Escaping the Sinking Ship: Undisclosed SEC Investigations and Voluntary CEO Turnover
Brian Miller, Indiana University Bloomington
Eric Holzman, Indiana University Bloomington
Jaesik Kim, Indiana University Bloomington
Joseph Schroeder, Indiana University Bloomington
Discussant: Matthew Kubic, The University of Texas at Austin

Has the U.S. Become Less Attractive to Foreign Companies?
Albert Di Wang, The University of Texas at Austin
Shuping Chen, The University of Texas at Austin
Nicholas Hallman, The University of Texas at Austin
Discussant: James Blann, Georgia Institute of Technology

9:30 am–10:00 am

Break

10:00 am–11:30 am

Welcome and Plenary
Welcome: Kristina Rennekamp, FARS President, Cornell University

Bridging Research and Practice: Insights from Leading Experts in the Field
Accounting - 1.8 CH

Moderator: Omri-Even Tov, University of California-Berkeley
 

Panelist:
Shana Clor-Proel, Texas Christian University
Charles Lee, University of Washington
Shiva Rajgopal, Columbia University

Lunch with Award Presentations

Lifetime Achievement Award:
Katherine Schipper, Duke University

Distinguished PhD Mentoring Award:
Terry Shevlin, University of California, Irvine

1:15 pm -1:30 pm

Break

1:30 pm–3:00 pm

Concurrent Sessions

2.01: FASB Update
Accounting - 1.8 CH
Christine Botosan, Financial Accounting Standards Board
Michael Yip, Financial Accounting Standards Board

2.02: Taxes and Financial Reporting
Taxes - 1.8 CH
Moderator: Darcia Fischer, Boston University
How Do Tax Disclosures Affect Private Firms? An Examination of Corporate Investment
Nathan Goldman, The North Carolina State University
Devendra Kale, University of Rhode Island
Gil Sadka, The University of Texas at Dallas
Discussant: Enshuai Yu, Boston College

Consequences of the Base Erosion and Anti-Abuse Tax: Evidence from the U.S. Property and Casualty Insurance Industry
Da Xu, Tulane University
Gus De Franco, Purdue University
Yimeng Li, Tulane University
John Page, Tulane University
Discussant: Robert Hills, The Pennsylvania State University

The Effect of Tax Abatement Disclosure on Municipal Financing
Lei Li, The Hong Kong Polytechnic University
Liwei Weng, The Hong Kong Polytechnic University
Jaron Wilde, The University of Iowa
Cheng Zeng, The Hong Kong Polytechnic University
Discussant: Mary Cowx, Arizona State University

2.03: Financial Institutions
Accounting - 1.8 CH
Moderator: Laurel Mazur, University of Notre Dame

The Dynamic Real Effects of Loan-Loss Provisioning Methods on Lending
Xiao Liu, Rice University
Discussant: Sehwa Kim, Columbia University

A Tale of Two Market Disciplines: How Does Bank Financial Misconduct Affect Peer Banks in the Local Deposit Market
Yang Qiu, The Chinese University of Hong Kong - Shatin, N.T.
Ya Kang, The Chinese University of Hong Kong - Shatin, N.T.
Yupeng Lin, National University of Singapore
Discussant: Sarah Stuber, Texas A&M University–College Station

Risk Migration from the Banking Industry to the Real Economy: An Examination of Spillover from Basel III
Jing Wen, City University of Hong Kong
Discussant: Rimmy Tomy, The University of Chicago

2.04: Suppliers of Information
Accounting - 1.8 CH
Moderator: Charles Irons, Georgia Institute of Technology

Institutional Investors as Information Suppliers: Evidence from Investment Conferences
Heemin Lee, Baruch College–CUNY
Philip Berger, The University of Chicago
Alexandre Madelaine, HEC Paris
Johanna Shin, The University of Chicago
Discussant: Yiwen Li, Villanova University 

Quantitative Analysis and the Informativeness of Social Media Research
Russell Jame, University of Kentucky
Yuling Guo, University of Kentucky
Discussant: Ashish Ochani, Cornell University

Does Context Matter for Information Transfer?
Thomas Ruchti, Office of Financial Research Andrew Bird, Chapman University
Phong Truong, The Pennsylvania State University
Stephen Karolyi, Office of the Comptroller of the Currency
Discussant: Khrystyna Bochkay, University of Miami

2.05: Capital Allocation
Accounting - 1.8 CH
Moderator: Mallory Bell, University of Washington

On the Importance of Accounting Information in Early-Stage, Innovative Firms
Katja Kisseleva, Frankfurt School of Finance & Management
Aksel Mjos, NHH Norwegian School of Economics
David Robinson, Duke University
Discussant: Marcel Olbert, London Business School

The ETF Tax Advantage and Firm Payout Policy
Ben Yost, Boston College
Ki-Soon Choi, Boston College
Yuan Zou, Harvard University
Discussant: Matthew Phillips, Massachusetts Institute of Technology

Does the Public Stock Market Allocate Capital Toward More Productive Firms? Evidence from the UK Public and Private Firms
Ke Li, Santa Clara University
Haifeng You. The Hong Kong University of Science and Technology
Discussant: Diana Weng, Baruch College–CUNY

2.06: Understanding Social Responsibility: Reactions, Discrimination, and Influence
Accounting - 1.8 CH
Moderator: John Barrios, Washington University in St. Louis

Polarizing Corporations: Does Talent Flow to “Good’’ Firms?
Thomas Rauter, The University of Chicago
Discussant: Melissa Martin, University of Illinois at Chicago

Digital Picket Lines: Strategic Employee Disclosure
Junyoung Jeong, The University of North Carolina at Chapel Hill
Brigham Brau, The University of North Carolina at Chapel Hill
Discussant: Gurpal Sran, New York University

Minority Whistleblowers: Evidence from the LGBTQ+ Community
Sinja Leonelli, New York University
Discussant: Sara Malik, The University of Utah

2.07: Green Disclosure
Accounting - 1.8 CH
Moderator: Svenja Dube, Baruch College–CUNY

Green Image Management in Supply Chains: Strategic Disclosure of Corporate Suppliers
Yilin Shi, The Chinese University of Hong Kong
Jing Wu, The Chinese University of Hong Kong
Yu Zhang, Peking University
Yuqing Zhou, The Chinese University of Hong Kong - Shatin, N.T.
Discussant: Shawn Kim, University of California, Berkeley

EPA Scrutiny and Voluntary Environmental Disclosures
Mark Zakota, University of Maryland College Park
Discussant: Trung Nguyen, Harvard University 

ESG Disclosures in the Private Equity Industry
Marcel Olbert, London Business School
Florin Vasvari, London Business School
Jefferson Abraham, London Business School
Discussant: Svenja Dube, Baruch College-CUNY

2.08: Politics of Standard-Setting
Accounting - 1.8 CH
Moderator: Thomas Steffen, Yale University

Real Effects of Non-Concurrent Guidance from Accounting and Prudential Regulators: Evidence from CECL
Kirti Sinha, The University of Texas at Dallas
Sugata Roychowdhury, Boston College
Riddha Basu. The George Washington University
Discussant: Anya Kleymenova, Federal Reserve Board

The SEC Reorganization
Sara Toynbee, The University of Texas at Austin
Nathan Herrmann, The University of Texas at Austin
Matthew Kubic, The University of Texas at Austin
Discussant: Thomas Steffen, Yale University

Accounting for Goodwill Stefan Huber, Stanford University
Charles McClure, The University of Chicago
Discussant: Chongho Kim, Seoul National University

3:00 pm–3:30 pm

Break

3:30 pm–5:00 pm

3.01: Junior Faculty FARS Mentoring Program Kick-off 
Personal Development -1.8 CH
Moderators:
Alina Lerman, University of Connecticut
Kathy Rupar, Georgia Institute of Technology 

3.02: Earnings Management
Accounting - 1.8 CH
Moderator: Jun Oh, The Hong Kong University of Science and Technology

Weathering the Storm: The Influence of Weather on Financial Reporting Quality and Mitigating Strategies
Christopher Rossetti, Binghamton University, SUNY
Discussant: Isabel Wang, Michigan State University

Antitrust Laws and Conditional Conservatism
Yi Liang, University of Virginia
Sudipta Basu, Temple University
Discussant: Jun Oh, The Hong Kong University

CFO Outside Wealth and Financial Reporting Aggressiveness: Evidence from Real Estate Shocks
Summer Liu, Texas A&M University–College Station
Discussant: Mei Cheng, The University of Arizona

3.03: Advances in Measurement Through Big Data, Fintech, and AI
Accounting - 1.8 CH
Moderator: Richard Cazier, University of North Texas

Bloated Disclosures: Can ChatGPT Help Investors Process Financial Information?
Alex Kim, The University of Chicago
Maximilian Muhn, The University of Chicago
Valeri Nikolaev, The University of Chicago
Discussant: Richard Cazier, University of North Texas

Confused Readers: A Modular Measure of Business Complexity
Sara Toynbee, The University of Texas at Austin
Darren Bernard, University of Washington
Elizabeth Blankespoor, University of Washington
Ties de Kok, University of Washington
Discussant: Maximilian Muhn, The University of Chicago

The Geography of Corporate Fake News
Alper Darendeli, Nanyang Technological University
Sun Aixin, Nanyang Technological University
Wee Peng Tay, Nanyang Technological University
Discussant: Kirti Sinha, University of Texas at Dallas

3.04: Analysts and Technology
Accounting - 1.8 CH
Moderator: Yimeng Li, Tulane University

Supply Chain Network Centrality and Sell-side Analyst Research
Musa Subasi, University of Maryland–College Park
Rebecca Hann, University of Maryland–College Park
Ted Polat, George Mason University
Juan Alberto Castillo Bustamante, University of Maryland–College Park
Discussant: Mark Bradshaw, Boston College

The Listenability of Disclosures and Firms' Information Environment
Andrew Call, Arizona State University
Ben Wang, The Hong Kong Polytechnic University
Liwei Weng, The Hong Kong Polytechnic University
Qiang Wu, The Hong Kong Polytechnic University
Discussant: Pengkai Lin, Singapore Management University

Breaking the Language Barriers? Machine Translation Technology and Analysts’ Forecasts for Multinational Firms
Pengkai Lin, Singapore Management University
Bingxu Fang, Singapore Management University
Discussant: Dawn Matsumoto, University of Washington



3.05: Value Relevance
Accounting - 1.8 CH
Moderator: Derek Christensen, University of Wisconsin–Madison

Heterogeneity in Value-Earnings Convexity
Steve Lim, Texas Christian University
Paul Irvine, Texas Christian University
Shin Kwon, Hanyang University
Discussant: Vivek Raval, University of Illinois at Chicago

Interest Rate Betas, Firm Growth Rates, and Stock Returns
Sehwa Kim, Columbia University
Doron Nissim, Columbia University
Min Jun Song, Columba University
Discussant: June Huang, The University of Texas at Dallas

Does Inflation Affect Earnings Relevance? A Century-Long Analysis
Matthew Kubic, The University of Texas at Austin
Oliver Binz, INSEAD
John Graham, Duke University
Discussant: Nathan Goldman, North Carolina State University

3.06: Unintended Consequences of ESG Transparency
Accounting - 1.8 CH
Moderator: Eva (Yifan) Yan, Emory University

Environmental, Social, and Governance (ESG) Transparency and Investment Efficiency
Yifei Lu, University of Illinois at Urbana-Champaign
Discussant: Jing Pan, The Pennsylvania State University

Climate-Related Disclosures: What Are the Economic Trade-Offs?
Lucas Mahieux, Tilburg University
Haresh Sapra, University of Chicago
Gaoqing Zhang, University of Minnesota Minneapolis
Discussant: Hao Xue, Duke University

The Effect of Environmental Disclosure Frequency on Environmental Investment Choices
Sheryl Zhang, Washington University in St Louis
Discussant: Lucas Mahieux, Tilburg University

3.07: Strategic Disclosure and Capital Markets
Accounting - 1.8 CH
Moderator: Tanya Paul, University of California, Berkeley

The Impact of M&A Transactions on Acquiring Firm Management Guidance: An Analysis of Competing Disclosure Incentives James Warren, University of Arkansas
Todd Kravet, University of Connecticut
Sarah McVay, University of Washington
Discussant: Benjamin Whipple, University of Georgia

The Information Wall after the Fall of the Price Wall: The Effects of Fractional Trading on Corporate Disclosure
Pu Gu, Boston College
Discussant: Tanya Paul, University of California, Berkeley

Strategic Use of Executives’ Social Media and Personal Equity Incentives
Chungyool Kim, The University of Iowa
Discussant: Andrea Pawliczek, University of Colorado Boulder

3.08: Trading Regulations
Accounting 1.8 CH
Moderator: Rui Silva, The University of Texas at Austin

Trading Hours and Retail Investment Performance
Ed deHaan, Stanford University
Andrew Glover, University of Washington
Discussant: Eric Holzman, Indiana University Bloomington

Selective Disclosure, Retail Trading, and Capital Market Frictions: Evidence from the JOBS Act
Badryah Alhusaini, Arizona State University
Kimball Chapman, Arizona State University
Hal White, University of Notre Dame
Discussant: Patricia Naranjo, Rice University

The Impact of Mandatory Close Periods on Corporate Insider Trading

Francois Brochet, Boston University
Adriana Korczak, The University of Bristol
Piotr Korczak, University of Bristol
Patricia Naranjo, Rice University
Discussant: John Wertz, Indiana University Bloomington

5:15 pm–5:45 pm

Business Meeting

5:45 pm–7:00 pm

Reception

Saturday January 20, 2024

8:00 am–9:00 am

Ladies Coffee Reception
Sponsored by:
FASB
Ohio University
The Ohio State University
University of Connecticut MS in Accounting program
The University of Texas at Arlington

9:00 am–10:30 am

Concurrent Sessions

4.01: Compliance and Financial Integrity
Accounting 1.8 CH
Moderator: Lisa Anderson, California Polytechnic State University, San Luis Obispo

Priming Say on Pay
Mary Ellen Carter, Boston College
Jonathan Underwood, Boston College
Melissa Martin, University of Illinois at Chicago
Oscar Timmermans, The London School of Economics and Political Science
Discussant: Marshall Vance, Virginia Polytechnic Institute and State University
 

Curbing Financial Advisor Misconduct"The Power of Local Media
Rui-Zhong (R.Z.) Zhang, Kent State University
Zhi Li,Chapman University
Qi-Yuan Peng, University of Dayton
Discussant: Michael Tang, Florida International University

Audit Adjustments Around Financial Benchmarks
Alex Kim, The University of Chicago
Kristian Allee, University of Arkansas
Bok Baik,  Seoul National University
Chanseok Lee, Seoul National University
Discussant: Katherine Gunny, University of Colorado Denver

4.02: Direct Practical Implications
Accounting - 1.8 CH
Moderator: Gerardo Perez Cavazos, The University California San Diego

What Makes Managers’ Private Disclosures Informative? Evidence from Professional Investors
Eugene Soltes, Harvard University
Hoyoun Kyung, University of Missouri
Michael Durney, The University of Iowa
Jihwon Park, Baruch College–CUNY
Discussant: Francois Brochet, Boston University

Consensus? An Examination of Differences in Earnings Information Across Forecast Data Providers
Eric Weisbrod, The University of Kansas
Stephannie Larocque, University of Notre Dame
Jessica Watkins, University of Notre Dame
Discussant: Steven Crawford, University of Houston
 

Regulating by New Technology: The Impacts of the SEC Data Analytics on the SEC Investigations
Tian Deng, Singapore Management University
Discussant: Gerardo Perez Cavazos, The University California San Diego

4.03: Societal Impacts of Big Data, Fintech, and AI
Accounting - 1.8 CH
Moderator: Jun Oh, The Hong Kong University of Science and Technology

Return-Based Crowdfunding and Entrepreneurship
Hedieh Rashidi Ranjbar, Melbourne Business School
Discussant: Thomas Ruchti, Office of Financial Research

Digital Lending and Financial Well-Being: Through the Lens of Mobile Phone Data
Jung Koo Kang, Harvard University
A. J. Chen, University of Southern California
Omri Even-Tov, University of California, Berkeley
Regina Wittenberg Moerman, University of Southern California
Discussant: Han Stice, George Mason University

Adoption of Artificial Intelligence in Accounting and Management Earnings Forecast
Michael Shen, National University of Singapore
John Yang, Chinese University of Hong Kong
Mark Ma, University of Pittsburgh
Congcong Li, Duquesne University
Discussant: Jun Oh, The Hong Kong University of Science and Technology

4.04: Determinants of Managerial Behavior
Accounting - 1.8 CH
Moderator: David Volant, Indiana University Bloomington

Disclosure Harmonization and R&D Investment Efficiency
Lu Tong, Southwestern University of Finance and Economics
Discussant: Ted Polat, George Mason University

Media Exposure and Share Repurchases
Enshuai Yu, Boston College
Vishal Baloria, University of Connecticut
Alvis Lo, Boston College
Susan Shu, Boston College
Discussant: Ventsislav Stamenov, Troy University

The Feedback Effect of Social Media on Investment in Intangibles: Evidence from Twitter Atul Singh, Ball State University
Wei Tang, Georgetown University
Discussant: Yakun Wang, The Chinese University of Hong Kong

4.05: Properties of Textual Information in Financial Disclosures
Accounting - 1.8 CH
Moderator: Detian Yang, The University of Hong Kong

The Standardization of Accounting Language
Carol Seregni, University of Pennsylvania
Matthias Uckert, University of Amsterdam
Holger Daske, University of Mannheim
Discussant: Volkan Muslu, University of Houston

Human Readability of Disclosures in a Machine-Readable World
Andrew Call, Arizona State University
Ben Wang, The Hong Kong Polytechnic University
Liwei Weng, The Hong Kong Polytechnic University
Qiang Wu, The Hong Kong Polytechnic University
Discussant: Sean Cao, University of Maryland College Park

Risk Factor Disclosure Complexity and Litigation Risk: Evidence from Textual Analysis
Ankita Marwaha, Aalto University
Discussant: Federico Siano, The University of Texas at Dallas

4.06: Navigating ESG Rating Challenges: Competition, Bias, and Quality
Accounting - 1.8 CH
Moderator: John Barrios, Washington University in St Louis

ESG Rating Competition and Rating Quality
Shiran Froymovich, Binghamton University, SUNY
Svenja Dube, Baruch College–CUNY
Cai Chen, INSEAD
Discussant: Aneesh Raghunandan, The London School of Economics and Political Science

ESG Pivots: How Do Investors React when Firms Simultaneously Abandon Failed ESG Initiatives and Start New ESG Initiatives?
Robert Jennings, The University of Arizona
Max Hewitt, The University of Arizona
Ben Van Landuyt, The University of Arizona
Discussant: Daniele Macciocchi, University of Miami

ESG Ratings of ESG Index Providers
Lisa Liu, Columbia University
Sonakshi Agrawal, Columbia University
Shivaram Rajgopal, Columbia University
Suhas Sridharan, Emory University
Eva (Yifan) Yan, Emory University
Teri Yohn, Emory University
Discussant: Heemin Lee, Baruch College–CUNY

4.07: Innovation, Technology, and the Information Environment
Accounting - 1.8 CH
Moderator: Alina Lerman, University of Connecticut

Public Firm Disclosures, Patent Licensing, and the Diffusion of Technology
Guoman She, The University of Hong Kong
Jinhwan Kim, Stanford University
Discussant: Jing He, University of Delaware

When Analysts Meet Crypto: Evidence from Corporate Disclosure
Shuting Wu, Michigan State University
Discussant: Brigham Brau, The University of North Carolina at Chapel Hill

Odd Lots & Optics: The Illusory Enhancement of Execution Quality
Matthew Phillips, Massachusetts Institute of Technology
Eric So, Massachusetts Institute of Technology
Bradford Lynch, University of Pennsylvania
Charles Downing, Massachusetts Institute of Technology
Discussant: Alina Lerman, University of Connecticut

4.08: Corporate Governance
Accounting - 1.8 CH
Moderator: Heidi Packard, University of Michigan

Director Reputation Effects of Environmental and Social Failures
Yonca Ertimur, University of Colorado Boulder
Paige Patrick, University of Illinois at Chicago
Frances Tice, University of Colorado Boulder
Tongqing Ding, University of Colorado Boulder
Discussant: Sara Malik, The University of Utah

Whistleblowing and Information System Design
Lin Qiu, Purdue University
Lin Nan, Purdue University
Ronghuo Zheng, The University of Texas at Austin
Discussant: Elyashiv Wiedman, Hebrew University of Jerusalem

Pay-or-Explain Regulation and Minority Shareholder Expropriation
Frank Zhou, University of Pennsylvania
Thomas Bourveau, Columbia University
Xingchao Gao, University of Toronto
Rongchen Li, Columbia University
Discussant: Trung Nguyen, Harvard University

10:30 am–10:45 am

Break

10:45 am–11:45 am

 Research Education Forum

Table 1: Capital Investment
Corporate Delegation of Decision Rights and After-Tax Effectiveness
Allison Koester, Georgetown University
Junwei Xia, Texas A&M University–College Station

Consequences of the Accelerated Filers Definition Change: Evidence from Non-Accelerated Filers
Bo Ren, University of Connecticut
William Docimo, University of Connecticut

Table 2: Disclosures and Learning
Voluntary ESG Disclosure and Heterogeneous Beliefs among ESG Investors
Michael Kimbrough, University of Maryland–College Park
Sijing Wei, Creighton University
Xu (Frank) Wang, St. Louis University
Cong Tao, ESSEC Business School

Mandatory Disclosure and Peer Firms’ Learning from Stock Prices
Jaewoo Kim, University of Oregon
Hunter Pearson, University of Oregon
Brady Twedt, Texas A&M University–College Station

Table 3: Bonds
Risk Information PEAD in Bonds
Peter Kelly, University of Notre Dame
Martin Kapons, University of Amsterdam

Credit Sentiments in Conference Calls and Bond Market Returns
Summer Zhao, University of California, Berkeley
Xiao-Jun Zhang, University of California, Berkeley

Table 4: Social Media
The Market Effect of Gatekeeper in Social Media: A Study of Seeking Alpha Editors
Ari Yezegel, Bentley University
Wenzhuo Zhao, Bentley University

Social Media Opinions across CEO Gender
Kirti Sinha, The University of Texas at Dallas
Jedson Pinto, The University of Texas at Dallas
Elizabeth Blankespoor, University of Washington

Table 5: Management Forecasts
You Have a Point—But a Point is Not Enough: The Case for Distributional Forecasts of Earnings
Jianxin Zhao, Emory University
Ilia Dichev, Emory University
Xinyi Huang, Emory University
Donald Lee, Emory University

Do Firms Learn about the External Environment through their Auditors’ Client Exposures?
Evidence from Management Forecasts
Michael Kimbrough, University of Maryland–College Park
Jingwen Yang, University of Maryland–College Park

Table 6: Customers
Do Consumers Vote with Their Feet in Response to Negative ESG News?
Svenja Dube, Baruch College–CUNY
Hye Seung Lee, Fordham University
Danye Wang, The University of Iowa

Constituency Statutes and Voluntary Disclosure: Evidence from Major Customer Identities
Jackie Z. Ju, University of Kentucky
Jennifer Tucker, University of Florida
Hong Xie, Von Allmen School of Accountancy

Table 7: Securities Regulation
Bridging the GAAP: Non-GAAP Reconciliation Details and Stock Price Crash Risk
Jing Zhao, The Hong Kong Polytechnic University
Jian Kang, Dongbei University of Finance & Economics
C. S. Agnes Cheng, The University of Oklahoma
Hongyu Wang, The University of Oklahoma

U.S. Equity Crowdfunding: Real Effects of Financing Small Entrepreneurs
Douglas Laporte, Washington University in St. Louis
Rebecca Lester, Stanford University

Table 8: Information Environment
External Information Environment and Firm Boundaries: Evidence from the Banking Industry
Miao Liu, Boston College
Hangu Chen, The University of Texas at Dallas

How Does Internal Communication Technology Affect Internal Information: Theory and Evidence
Lisa Liu, Columbia University
Ehsan Azarmsa, University of Illinois at Chicago
Suzie Noh, Stanford University

Table 9: Price Fluctuations
Tracing Contagion Risk: From Crypto or Stock?
Stephanie Dong, New York University
Wenwei Lin, University of Minnesota–Minneapolis
Vivian Fang, University of Minnesota–Minneapolis

Information Transparency and Risk Sharing in Commodity Futures Markets
Shuyan Wang, University of Minnesota

Table 10: Information Presentation
Pricing and Mispricing of Other Comprehensive Income: Do the Presentation Prominence
and Predominance Matter?
Ya-wen Yang, Wake Forest University
Steve Lin, The University of Memphis
Wu-Po Liu, National Cheng Kung University
Mengyu Ma, Central Washington University

Visual Information in the Age of AI: Evidence from Corporate Executive Presentations
Meng Wang, Georgia State University
Sean Cao, University of Maryland–College Park
Baozhong Yang, Georgia State University
Yichen Cheng, Georgia State University
Yusen Xia, Georgia State University

Table 11: Debt Markets and Credit Ratings
Long-Run Performance of Debt Renegotiations: Large-Sample Evidence
Wei Wang, Temple University
Sudipta Basu, Temple University
Zhongnan Xiang, University of Warwick

Economic Consequences of Reputational Damage to Credit Rating Agencies
Apoorv Gogar, Maastricht University
Hariom Manchiraju, Indian School of Business
Shyam Sunder, The University of Arizona

Table 12: Issues in Financial Reporting
Collateral Benefits: Accounting Standards and Exports
Jin Xie, Peking University
Stephen Teng Sun, City University of Hong Kong
Shang-Jin Wei, Columbia University, National Bureau of Economic Research, and Center for
Economic and Policy Research

Collaborative Innovation and R&D Disclosures: Evidence from Co-Patents
Zhongnan Xiang, University of Warwick
Caroline Lee, Hanyang University

Table 13: Debt Markets and Credit Ratings
Curbing Financial Advisor Misconduct: The Power of Local Media
Rui-Zhong (R.Z.) Zhang, Kent State University
Zhi Li, Chapman University
Qi-Yuan Peng, University of Dayton

11:45 am–1:15 pm

Lunch with Award Presentation

Lifetime Service Award:
Brian Bushee, University of Pennsylvania

Best Paper Award:
Divya Anantharaman, Rutgers, the State University of New Jersey
Elizabeth Chuk, University of California, Irvine

Best Dissertation Award:
Austin Moss, University of Colorado Boulder, Ph.D. from The University of Iowa
Paul Hribar, Dissertation Co-Chair, The University of Iowa
Clare Wang, Dissertation Co-Chair, University of Colorado Boulder

Innovation in Financial Accounting Education Award:
Christine Botosan, Financial Accounting Standards Board
Mary Hill, Kennesaw State University Gary Taylor, University of Alabama

Midyear Meeting Best Paper Award:
Elia Ferracuti, Duke University
Rahul Vashishtha, Duke University
Shuyan Wang, Duke University

Midyear Meeting Connecting to Practice Award:
Matthew Kubic, The University of Texas at Austin
Rui Silva, The University of Texas at Austin
Sara Toynbee, The University of Texas at Austin

1:30 pm–3:00 pm

Concurrent Sessions

5.01: Corporate Culture and Internal Controls
Accounting - 1.8 CH
Moderator: John Schomburger, Texas A&M University–College Station

The Impact of Corporate Culture Similarity between Audit Firms and Their Clients on Financial Reporting Quality
Joanna Golden, The University of Memphis
Babak Mammadov, Clemson University
Hamid Vakilzadeh, University of Wisconsin–Whitewater
Discussant: Ahmet Kurt, Bentley University

Does Intense Scrutiny over Financial Reporting Controls Impact Operational Outcomes?
Andrea Down, University of Toronto
Joseph Schroeder, Indiana University Bloomington
Marcy Shepardson, Indiana University Bloomington
Discussant: Sarah McVay, University of Washington

The Price of an Accountant Shortage: Evidence from Job Vacancy Duration and Internal Control Weaknesses
Rebecca Hann, University of Maryland–College Park
Jingwen Yang, University of Maryland–-College Park
Yue Zheng, The Hong Kong University of Science and Technology
Discussant: Musaib Ashraf, Michigan State University

5.02: ESG Disclosure and Non-Investor Audiences
Accounting - 1.8 CH
Moderator: Juan Alberto Castillo Bustamante, University of Maryland College Park

How Do Consumers Use Firm Disclosure? Evidence from a Randomized Field Experiment
Gurpal Sran, New York University
Thomas Rauter, The University of Chicago
Maximilian Muhn, The University of Chicago
Sinja Leonelli, New York University
Discussant: Hengda Jin, Texas A&M University–College Station

Commodity Supply Chains and Local Environmental Regulation
Sandra Schafhäutle, University of Pennsylvania
Discussant: Guoman She, The University of Hong Kong

Government Procurement and Corporate Commitment to Climate Change
Omri Even-Tov, University of California, Berkeley
Guoman She, The University of Hong Kong
Lynn Linghuan Wang, The University of Hong Kong
Detian Yang, The University of Hong Kong
Discussant: Sandra Schafhäutle,  University of Pennsylvania

5.03: Credit Markets and Information
Accounting - 1.8 CH
Moderator: Albert Mensah, HEC Paris

Who Learns from Prices? Bond Market Transparency and Information Asymmetries in the Stock Market Rui Silva, The University of Texas at Austin
Discussant: Jianxin Donny Zhao, Emory University

Spillover Effects of Fee Transparency: Evidence from the Corporate Bond Market
Thomas Hagenberg, Northwestern University
Sugata Roychowdhury, Boston College
Hyunjin Kim, Northwestern University
Discussant: Ferdinand Bratek, New York University

Lender Learning and the Public Equity Market
Matthew Phillips, Massachusetts Institute of Technology
Regina Wittenberg Moerman, University of Southern California
Emmanuel De George, University of Miami
John Donovan, University of Notre Dame
Discussant: William Gonzalez, Rice University

5.04: Sell-Side Analyst Research
Accounting - 1.8 CH
Moderator: Zhejia Ling, California State University, Fullerton 

Analyst Coverage, Corporate Innovation, and Economic Value
Michael Jung, University of Delaware
Jing He, University of Delaware
Xiaodi Zhang, Shanghai University of Finance and Economics
Discussant: Zhejia Ling, California State University, Fullerton

Sell-Side Analysts’ Assessment of ESG Risk
Min Park, The University of Kansas
Aaron Yoon, Northwestern University
Tzachi Zach, The Ohio State University
Discussant: Jesse Chan, Boston University

Information Flows Are a Two-Way Street: The Effect of Fund-Analyst Relationships on Analyst Outputs
Yifang Xie, Georgetown University
Zachary Kaplan, Washington University in St. Louis
Jenny Li Zhang, The University of British Columbia
Discussant: Volkan Muslu, University of Houston

5.05: Informativeness of Financial Reporting
Accounting - 1.8 CH
Moderator: Hwa Young Kim, The Hong Kong University of Science and Technology

Gone But Not Forgotten: Investor Reaction to “Excluded” Stock-Based Compensation
Laura Griffin, University of Colorado Boulder
John McInnis, The University of Texas at Austin
Discussant: Sha Zhao, Oakland University

Firms’ Disclosure Strategies and Users’ Information Acquisition
Fengzhi Zhu, University of Glasgow
Discussant: Ayung Tseng, University of California, Davis

The Informational Role of Exhibits as ‘Source Files’ in Form 10-K
Pengkai Lin, Singapore Management University
Yimeng Li, Tulane University
Stephanie Cheng, Tulane University
Discussant: Matthew Driskill, Texas State University

5.06: Labor Allocation and Disclosure Strategies
Accounting - 1.8 CH
Moderator: John Barrios, Washington University in St Louis

Consumer Responses to the Revelation of Corporate Social Irresponsibility
Anthony Joffre, University of Miami
Hans Christensen, The University of Chicago
Emmanuel De George, University of Miami
Daniele Macciocchi, University of Miami
Discussant: Shirley Lu, Harvard University

The Art of Argument: The Role of Arguments in E&S Shareholder Proposal Voting Outcomes
Leting Liu, University of Toronto
Xijiang Su, York University
Aida Wahid, University of Toronto
Discussant: Andrea Pawliczek, University of Colorado Boulder

Social Movement and Racial Discrimination in Mortgage Lending
Ethan Yao, University of Minnesota–Twin Cities
Scott Liao, University of Toronto
Helen Zhang, University of Minnesota–Minneapolis
Tracy Wang, University of Minnesota, Twin Cities
Discussant: Thomas Ruchti, Office of Financial Research

5.07: Properties of Earnings Disclosure and Guidance
Accounting - 1.8 CH
Moderator: Nikki Skinner, University of Colorado Boulder

As-Reported Corporate Issued Guidance
Xiaoxi Wu, Bocconi University
William Mayew, Duke University
Jedson Pinto, The University of Texas at Dallas
Discussant: Jerry Mathis, Indiana University Bloomington

The Precision of Point Forecasts
Hamilton Asay, The University of Iowa
Paul Hribar, The University of Iowa
Claire Quinto, The University of Iowa
Discussant: Nikki Skinner, University of Colorado Boulder

The Credibility of Complex and Evasive Answers in Conference Calls: a Real-time Market Response Approach
Jared Flake, Boston College
Yang Cao, Boston College
Miao Liu, Boston College
Discussant: Andrew Stephan, University of Colorado Boulder

5.08: Governance, Efficiency, and Market Dynamics
Accounting - 1.8 CH
Moderator: Anish Sharma, University of Georgia

Low-Voting-Wedge, High-Agency-Cost, Dual-Class IPOs: An Important Missing Piece of the Puzzle
Melissa Lewis-Western, Brigham Young University
Mary Billings, New York University
Gladriel Shobe, Brigham Young University
Discussant: Gregory Burke, Duke University

The Innovation Consequences of Judicial Efficiency
Tianshuo Shi, Harvard University
Rodrigo Verdi, Massachusetts Institute of Technology
Jinhwan Kim, Stanford University
Discussant: Antonis Kartapanis, Texas A&M University–College Station

Risk Sharing in a Political Union
Anya Nakhmurina, Yale University
Ramona Dagostino, University of Rochester
Discussant: Amanda Beck, Georgia State University

3:00 pm–3:30 pm

Break

3:30 pm–5:00 pm

Concurrent Sessions

6.01: Executives and Their Incentives
Accounting - 1.8 CH
Moderator: Laura Breuer, RSM Erasmus University

A Study of Anti-Hedge Policies: Determinants and Consequences
Jae Bum Kim, Lehigh University
Raluca Chiorean, Lehigh University
Paul Brockamn, Lehigh University
Discussant: Andrea Pawliczek, University of Colorado Boulder

Corner-Cutters: Personally Tax Aggressive Executives and Corporate Regulatory Violations
Ben Yost, Boston College
Enshuai Yu, Boston College
Discussant: Nathan Goldman, North Carolina State University

Debt Dynamics in Executive Compensation
Wanli Zhao, Southern Illinois University Carbondale
David Reeb, National University of Singapore
Xingyu Huang, Bocconi University
Discussant: Laura Breuer, RSM Erasmus University

6.02: Determinants of Investor Behavior
Accounting - 1.8 CH
Moderator: Peina Liu, Georgia Institute of Technology

Investor Ideology and Responses to Polarizing Boycotts
Xue Li, University of Washington
Discussant: Junyoung Jeong, The University of North Carolina at Chapel Hill

Weather-Induced Mood and Information Acquisition
Yimeng Li, Tulane University
Discussant: Joshua Madsen, University of Minnesota–Minneapolis

Let’s Talk: The Effects of Virtual Financial Advisor Communication Mode and Gender Expression on Investor Judgments
Alex Vandenberg, University of Pittsburgh
Nicole Cade, University of Pittsburgh
Discussant: Amanda Winn, The University of Kansas

6.03: Big Data, Fintech, and AI
Accounting - 1.8 CH
Moderator: Jedson Pinto, The University of Texas at Dallas

Video-Based Deception Detection and Financial Fraud
Binglei Duan, Central University of Finance & Economics
Danqi Hu, Peking University
Hai Lu, University of Toronto
Discussant: Marcela Aguilar, Rice University

Mobile App, Information Environment, and Firm Growth
Xi Wu, University of California, Berkeley
Discussant: Danqi Hu, Peking University

Data-Driven Technologies and Local Information Advantages in Small Business Lending
Jung Koo Kang, Harvard University
Wilbur Chen, The Hong Kong University of Science and Technology
Aditya Mohan, Analysis Group
Discussant: Jedson Pinto, The University of Texas at Dallas

6.04: Increasing the Market’s Attention
Accounting - 1.8 CH
Moderator: Alyssa Moore, Florida State University

Common Investor Relations Representation
David Volant, Indiana University Bloomington
Discussant: Kimball Chapman, Arizona State University

How Private Companies Win the Market’s Attention
Maximilian Muhn, The University of Chicago
Matthias Breuer, Columbia University
Thomas Bourveau, Columbia University
Discussant: Shailendra Pandit, University of Illinois at Chicago

Transparency and Learning in Information Acquisition: Evidence from Public Disclosure of the SEC’s FOIA Logs
Xiangpei Chen, Loyola University Chicago
Xiaoli Tian, Georgetown University
Rui Guo, Xiamen University
Discussant: Jivas Chakravarthy, The University of Texas at Arlington

6.05: Earnings Management & Investor Mispricing
Accounting - 1.8 CH
Moderator: Erik Elfrink, University of Georgia

How Deep Is your Bath? Cross-Country Differences in Managerial Discretion and Big Bath Accounting
Niklas Meyer, Vrije Universiteit Amsterdam
Martin Glaum, WHU-Otto Beisheim School of Management
Wayne Landsman, The University of North Carolina at Chapel Hill
Discussant: Gary Lind, University of Pittsburgh

Mistaking Bad News for Good News? M&A Optimism and Mispricing of Strategic Alternatives Announcements
Jenny Zha Giedt, The George Washington University
Hyunjung Rim, The George Washington University
Discussant: Hoyoun Kyung, University of Missouri

6.06: Labor Signals, Values, and Decision Making
Accounting - 1.8 CH
Moderator: Melissa Martin, University of Illinois at Chicago

Do Accountants Improve Decision Making?
Michael Iselin, University of Minnesota–Minneapolis
Jacob Ott, The London School of Economics and Political Science
Youli Zou, University of Connecticut
Discussant: Ayung Tseng, University of California, Davis

CEO Activism as a Value-based Control
Sangmok Lee, Michigan State University
Discussant: Laurel Mazur, University of Notre Dame

Venture Labor: A Nonfinancial Signal for Start-up Success
Sean Cao, University of Maryland–College Park
Jie He, University of Georgia
Zhilu Lin, Clarkson University
Xiao Ren, Chinese University of Hong Kong
Discussant: Eric Weisbrod, The University of Kansas

6.07: Private Information Flows
Accounting - 1.8 CH
Moderator: Guoman She, The University of Hong Kong

Professional Investors’ Preferences for Private Access
Michael Durney, The University of Iowa
Hamilton Asay, The University of Iowa
Patrick Witz, University of Wyoming
Discussant: Jennifer Winchel, University of Virginia

Less Is More: Peer Learning from Non-Disclosures
Mustafa Ahci, RSM Erasmus University
Discussant: Guoman She, The University of Hong Kong

Spillover Effect of Private Firm Disclosures on Public Firms’ Loan Spreads
Detian Yang, The University of Hong Kong
Fengqin Chen, The Hong Kong Polytechnic University
Jeffrey Ng, The University of Hong Kong
Walid Saffar, The Hong Kong Polytechnic University
Discussant: Arthur Morris, The Hong Kong University of Science and Technology

6.08: Political Issues in Pensions and Government Disclosures
Accounting - 1.8 CH
Moderator: Anya Nakhmurina, Yale University

Economic Consequences of Pension Bailouts: Evidence from the American Rescue Plan
John Wertz, Indiana University Bloomington
Michael Dambra, University at Buffalo, SUNY
Phillip Quinn, University of Washington
Discussant: James Naughton, University of Virginia

Government Contract Transparency and Payoffs from Political Connections
Ethan Yao, University of Minnesota–Twin Cities
Discussant: Laiyi Yin, Yale University

Is Transparency Bad for your (Financial) Health? Evidence from Multiemployer Pension Disclosures
Brian Monsen, The Ohio State University
Amy Sheneman, The Ohio State University
Andrew Van Buskirk, The Ohio State University
Discussant: Abigail Allen, Brigham Young University

Monday January 22, 2024

7:00 am–8:30 am MT

7.01: Virtual Session: Cross-Border Dynamics in Auditing and Lending
Accounting - 1.8 CH
Moderator: Travis Foshag, The University of Tennessee

Knowledge Transfer Among Member Firms in Non-Big 4 International Accounting Associations and Networks: Evidence from PCAOB Inspections
Zhifeng Yang, Stony Brook University, SUNY
Simon Fung, Deakin University
Chang He, Xi’an Jiaotong University
Xindong Zhu, City University of Hong Kong
Discussant: Lauren Cunningham, The University of Tennessee

The Effect of the Switch to the Expected Credit Loss Model for Loan Loss Provisioning on Cross-Border Borrowing
Haoran Zhu, Southern University of Science and Technology
Jia Guo, The Hong Kong Polytechnic University
Yifan Jia, The University of Hong Kong
Jeffrey Ng, The University of Hong Kong
Discussant: Thomas Ruchti, Office of Financial Research

Does the Disclosure of Consumer Complaints Reduce Racial Disparities in the Mortgage Lending Market
Xiang Li, Boston College
Discussant: Yadav Gopalan, Indiana University Bloomington

8:30 am–8:45 am MT

Break

8:45 am–10:15 am MT

7.02: Virtual Session: Non-Financial Reporting and Cognitive Biases
Accounting - 1.8 CH
Moderator: Han-Up Park, University of Saskatchewan

Real Effects of Mandatory Non-Financial Reporting Regimes: Evidence from Green Innovations
Kaitang Zhou, Wuhan University
Yuan Huang, The Hong Kong Polytechnic University
Ping-Sheng Koh, ESSEC Business School
Zilong Song, Wuhan University
Discussant: Kristen Valentine, University of Georgia

Perception Outweighs Reality: The Optics of Executive Compensation
Zhi Li, Chapman University
Qiyuan Peng, University of Dayton
Lingling Wang, University of Connecticut
Discussant: Adrienne Rhodes, The University of Iowa

 

10:15 am–11:30 am MT

Break

11:30 am–1:00 pm MT

7.03: Virtual Session: Financial Reporting: Properties and Measurement
Accounting - 1.8 CH
Moderator: Amy Zang, The Hong Kong University of Science and Technology

Societal Trust and Income Smoothing
Hui Dong Kim, Seoul National University
Mahsa Behnamrad, Seoul National University
Gwanhee Kim, Massachusetts Institute of Technology
Yong Gyu Lee, Seoul National University
Discussant: Yuyan Guan, Nanyang Technological University

The Impact of Conservatism and Supply Chain Finance on Bad Debt Expense
Sudipta Basu, Temple University
Thomas Canace, Wake Forest University
Mark Cecchini, University of South Carolina
Yi Liang, University of Virginia
Discussant: Xinlei Li, University of California, Davis

Why Subsample-Based Proxies Should not be Used as Dependent Variables
Sudipta Basu, Temple University
Dmitri Byzalov, Temple University
Discussant: Wei Chen, University of Connecticut

1:00 pm–1:15 pm MT

Break

1:15 pm–2:45 pm MT

7.04: Virtual Session: Alternative Sources of Information and Investor Communication
Accounting - 1.8 CH
Moderator: Xiangpei Chen, Montana State University

Firm Visibility and Acquisition Likelihood: Evidence from Seeking Alpha Coverage
Author: Yuan Zou, Harvard University
Ben Yost, Boston College
Pu Gu, Boston College
Discussant: Frank Heflin, University of Georgia

Squeezing Shorts Through Social Media Platforms
Angel Tengulov, The University of Kansas
Franklin Allen, Imperial College London
Eric Nowak, Universit`a della Svizzera italiana (USI) and Swiss Finance Institute (SFI)
Marlene Haas, Independent Scholar
Matteo Pirovano, Universit`a della Svizzera italiana (USI) and Swiss Finance Institute (SFI)
Discussant: Matthew DeAngelis, Georgia State University