Spring 2023 Accounting Design Project Events

From: 9:00 AM – 10:00 AM Eastern Time

Presenter: Bin Ke (National University of Singapore)

Paper: Measuring Firm Quality Using Machine Learning

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

Presenter: Vivian Fang (University of Minnesota)

Paper: Accounting for Cryptocurrencies

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

Presenter: Pengguo Wang (University of Exeter)

Paper: Growth and Accrual Anomalies

From: 3:00 PMFrom: 4:00 PM Eastern Time

Presenter: Matthew Kubic (University of Texas at Austin)

Paper: Does Inflation Affect Value Relevance? A Century-Long Analysis

From: 10:30 AMFrom: 11:15 AM Eastern Time

Presenter: Agnes Cheng (University of Oklahoma)

Paper: Operating Leases and the Market’s Assessment of Equity Risk: Evidence from the Adoption of ASC 842

From: 11:15 AM – 12:00 PM Eastern Time

Presenter: Charles Wang (Harvard Business School)

Paper: Variable Leases Under ASC 842: First Evidence on Properties and Consequences

From: 11:00 AMFrom: 12:00 PM Eastern Time

Presenter: Andrew Schmidt (North Carolina State University)

Paper: Evidence on firms’ use of subjective evidence when estimating the deferred tax asset valuation allowance

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

Presenter: James Potepa (American University)

Paper: Goodwill impairment after M&A: acquisition-level evidence on compliance with SFAS 142

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

Presenter: Alina Lerman (University of Connecticut)

Paper: Other-Than-Temporary Impairments of Investment Securities by Nonfinancial Firms

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

Presenter: Matthew Cedergren (Santa Clara University)

Paper: Do note disclosures influence value relevance more after financial statement placement becomes more uniformly prominent? Evidence from ASU 2011-05

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

Presenter: Ruth Rooz and Benjamin Segal (Fordham University)

Paper: The Informativeness of Mandatory Cash Flow Forecasts in Financially Distressed Firms

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

Presenter: Paul Zarowin (New York University)

Paper: R&D Accounting, Earnings Management, and Investment Efficiency