Spring 2022 Accounting Design Project Virtual Events

Presenter: Guoman She (U. of Hong Kong) and Haifeng You (HKUST)

Paper: Does the Stock Market Allocate Capital Efficiently? Evidence from Aggregate Earnings

Archived Recording

Presenter: Zeqiong Huang (Yale)

Paper: Net Income Measurement, Investor Inattention, and Firm Decisions

Topic: ASU 2016-01 Reporting Investment Fair Value Changes in the Income Statement

Presenter: Barrett Wheeler (Tulane)

Paper: Real Effects of Recognizing Fair Value Changes in Net Income on Firms’ Investment Choices

Presenter: Henry Friedman (UCLA)

Paper: A Theoretical Framework for ESG Reporting to Investors

Topic: ESG Reporting

Presenter: Richard Barker (U. of Oxford)

Paper: Seeing Double - Financial Accounting and Reporting from the Perspectives of Both Financial Materiality and Environmental Materiality

Presenter: Wuyang Zhao (UT at Austin)

Paper: Why Has PEAD Declined Over Time? The Role of Earnings News Persistence?

Presenter: Edwige Cheynel (Wash. U. in St. Louis)

Paper: Using Machine Learning to Measure Conservatism

Presenter: Eric Weisbrod (U. of Kansas)

Paper: Forecasting Earnings Using k-Nearest Neighbors

Presenter: Oliver Binz (INSEAD)

Paper: Investment, Inflation, and the Role of Internal Information Systems as a Transmission Channel

Presenter: Alon Kalay (Michigan State) and Gil Sadka (UT Dallas)

Paper: When Micro Firms Speak Macro: Evidence on Firms’ Macroeconomic Disclosures

Presenter: Waqar Ali (INSEAD) and Ayung Tseng (Georgetown)

Paper: The Effects of ASC 606 on Revenue Recognition

Presenter: Charles McClure and Anastasia Zakolyukina (U. of Chicago)

Paper: Non-GAAP Reporting and Investment