2020 Accounting Design Project Virtual Events

Presenter: Ray Ball (Chicago)

Paper: FASB was right: Earnings beat cash flows when predicting future cash flows

Presenter: Shiva Rajgopal (Columbia), Anup Srivastava (Calgary), and Rong Zhao (Calgary)

Paper: Do Technology Firms Generate Excess Profits?

Presenter: Gil Sadka (UT Dallas)

Paper: Did Earnings Lose Their “Relevance?"

Presenter: Jake Thomas (Yale)

Paper: Has Accounting Gone Bad?

Presenter: Peter Easton (Notre Dame)

Paper: Attrition Bias and Inferences regarding Earnings Properties: Evidence from Compustat Data

Presenter: Martin Kapons (Tilberg)

Paper: R&D expenses, R&D capitalization, the book-to-price ratio and the cross-section of returns

Presenter: Paul Zarowin (NYU)

Paper: The Information Benefits of R&D Capitalization

Presenters: Sudipta Basu (Temple) and Greg Waymire (Emory)

Paper: The Evolution of Double-Entry Bookkeeping