Fall 2023 Accounting Design Project Accounting Design Project Virtual Events

Tuesday, September 26, 2023

From: 12:00 PM – 1:00 PM Eastern Time

Presenter: Patricia Dechow (University of Southern California)

Paper: A Rating System to Evaluate Non‐GAAP Exclusion Quality

Tuesday, October 3, 2023

From: 12:00 PM – 1:30 PM

First Paper: Consolidated or Standalone Earnings: Which Do Investors React to?
Presenter: Sid Balachandran (University of Illinois Chicago)

Second Paper: The Informativeness of Balance Sheet Disaggregation: Evidence from Forecasting Operating Assets
Presenter: Patrick Vorst (Maastricht University)

Archive recording

Tuesday, October 17, 2023

From: 12:00 PM – 1:30 PM Eastern Time

Topic: Accounting for Intangible Assets

First Paper: Does Capitalization vs. Expensing of R&D Matter? Evidence from Corporate Financing Decisions and Investor Valuation
Presenter: Sok-Hyon Kang (George Washington University), Jiyoung Park and Jiyoon Lee (Yonsei University), Bill Baber (Georgetown University)

Second Paper: The Value of Teamwork for Firms’ Human Capital
Presenter: Sudipta Basu (Temple University), Xinjie Ma and Michael Shen (National University of Singapore)

Archive recording

Tuesday, October 31, 2023

From: 12:00 PM – 1:30 PM Eastern Time

Topic: Lease Accounting

First Paper: An Evaluation of the Informativeness of the Dual-Classification System for Leases
Presenter: Derek Christensen (University of Wisconsin)

Second Paper: Creditors’ Liability Recognition Preferences: Evidence from Lease Accounting.
The working paper was removed after further research indicated that the empirical results were significantly affected by the choices made in constructing variables.
Presenter: Ayung Tseng (University of California at Davis)

Paper: Seasonal Variation in Cash Flows and the Timing Role of Accruals

Archive recording