Fall 2022 Accounting Design Project Virtual Events

From: 11:00 AM – 12:00 PM Eastern Time

Presenter: Peter Demerjian (Georgia State)

Paper: A Positive Theory of Information for Debt Contracting: Implications for Financial Reporting

From: 11:00 AM – 12:00 PM Eastern Time

Presenter: Waqar Ali (INSEAD)

Paper: Does Hedge Accounting Complexity Influence the Effectiveness of Firms’ Hedging Activities?

From: 11:00 AM – 12:00 PM Eastern Time

Presenter: Brent Schmidt (Penn State)

Paper: Current Expected Credit Loss (CECL) Model and Analyst Forecasts

From: 11:00 AM – 12:00 PM Eastern Time

Presenter: Diana Choi (Purdue)

Paper: Heterogeneity in the Financial-Reporting Effects of ASC 606 Adoptions: Evidence from an Industry-Focused Approach

From: 11:00 AM – 12:00 PM Eastern Time

Presenter: Mayer C. Liang (Wisconsin Whitewater)

Paper: Informativeness of Flexibility in Cash Flow Classification Standards

From: 11:00 AM – 12:00 PM Eastern Time

Presenter: Sudipta Basu (Temple)

Paper: The Impact of Conservatism and Supply Chain Finance on Bad Debt Expense

From: 11:00 AM - 12:00 PM Eastern Time

Presenter: Jeremiah Green (Texas A&M)

Paper: Measuring Expected Volatility Using Earnings Line Items as Risk Exposures

From: 10:30 AM - 11:30 AM Eastern Time

Presenter: Ray Ball (U. of Chicago)

Paper: By What Criteria Do We Evaluate Accounting? Some Thoughts