Events Listings

Tuesday, September 26, 2023 - 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
Archive Recording

​​​​​​Tuesday, October 3, 2023 - 12:00 PM – 1:30 PM Eastern Time
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)

Archived recording

Tuesday, October 17, 2023 - 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)

Archived recording

Tuesday, October 31, 2023 - 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)

Archived recording

Tuesday, November 7, 2023 - 12:00 PM – 1:00 PM Eastern Time
Presenter: Yue Chen (Columbia Business School)
Paper: Subscription Economy: Implications for Valuation and Earnings Management

Archived recording

Monday, November 13, 2023 - 12:00 PM – 1:00 PM Eastern Time
Presenter: Robert Hills (Penn State University)
Paper: Accounting Information and Disaggregated Credit Risk

Archived recording

Tuesday, November 28, 2023 - 12:00 PM – 1:00 PM Eastern Time<
Presenter: Xin Zheng (University of British Columbia)
Paper: Estimating the Private Value of Financial Statement StatisticsArchive Recording

Archived recording:

Tuesday, December 5, 2023 - 12:00 PM – 1:00 PM Eastern Time
Presenter: Doron Nissim (Columbia Business School)
Paper: Profitability Analysis

Archived recording

Thursday, January 26, 2023 - 9:00 AM – 10:00 AM Eastern Time

Presenter: Bin Ke (National University of Singapore)
Paper: Measuring Firm Quality Using Machine Learning

Archive Recording

Thursday, February 9, 2023 - 11:00 AM - 12:00 PM Eastern Time

Presenter: Vivian Fang (University of Minnesota)
Paper: Accounting for Cryptocurrencies

Archived recording

Thursday, February 23, 2023 - 11:00 AM – 12:00 PM Eastern Time

Presenter: Pengguo Wang (University of Exeter)
Paper: Growth and Accrual Anomalies

Archived recording

Thursday, March 9, 2023 - 3:00 PM - 4:00 PM Eastern Time

Presenter: Matthew Kubic (University of Texas at Austin)
Paper: Does Inflation Affect Value Relevance? A Century-Long Analysis

Archived recording

Thursday, March 23, 2023 - ASC 842 Lease Accounting

10:30 AM - 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

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

Archived recording

Thursday, April 6, 2023 - 11:00 AM - 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

Archived recording

Thursday, April 20, 2023 - 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

Archived recording

Thursday, May 4, 2023 - 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

Archived recording

May 11 Thursday 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

Archived recording

Thursday, May 18, 2023 - 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

Archived recording

Thursday, May 25, 2023 - 11:00 AM – 12:00 PM Eastern Time

Presenter: Paul Zarowin (New York University)
Paper: R&D Accounting, Earnings Management, and Investment Efficiency

Archived recording

Tuesday, December 13th, 2022 - 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

Archive Recording

Tuesday, November 29th, 2022 - 11:00 AM – 12:00 PM Eastern Time

Presenter: Waqar Ali (INSEAD)
Paper: Does Hedge Accounting Complexity Influence the Effectiveness of Firms’ Hedging Activities?
Archive Recording

Tuesday, November 15th, 2022 - 11:00 AM – 12:00 PM Eastern Time

Presenter: Brent Schmidt (Penn State)

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

Archived recording

Tuesday, November 1st, 2022 - 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

Archived Recording

Tuesday, October 18th, 2022 - 11:00 AM – 12:00 PM Eastern Time

Presenter: Mayer C. Liang (Wisconsin Whitewater)
Paper: Informativeness of Flexibility in Cash Flow Classification Standards

Archived Recording

Tuesday, October 4th, 2022 - 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

Archived Recording

Tuesday, September 27th, 2022 - 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

Archived Recording

Tuesday, September 20th, 2022 - 10:30 AM - 11:30 AM Eastern Time

Presenter: Ray Ball (U. of Chicago)
Paper: By What Criteria Do We Evaluate Accounting? Some Thoughts

Archived Recording

Thursday, May 26, 2022

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

Archived recording

Thursday, May 12, 2022

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

Archived Recording

Thursday, May 5, 2022

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

Thursday, April 21, 2022

Presenter: Wuyang Zhao (UT at Austin)
Paper: Why Has PEAD Declined Over Time? The Role of Earnings News Persistence?

Archived Recording

Thursday, April 7, 2022

Presenter: Edwige Cheynel (Wash. U. in St. Louis)
Paper: Using Machine Learning to Measure Conservatism

Archived Recording

Thursday, March 24, 2022

Presenter: Eric Weisbrod (U. of Kansas)
Paper: Forecasting Earnings Using k-Nearest Neighbors

Archived Recording

Thursday, March 10, 2022

Presenter: Oliver Binz (INSEAD)
Paper: Investment, Inflation, and the Role of Internal Information Systems as a Transmission Channel

Archived Recording

Thursday, February 24, 2022

Presenter: Alon Kalay (Michigan State) and Gil Sadka (UT Dallas)
Paper: When Micro Firms Speak Macro: Evidence on Firms’ Macroeconomic Disclosures

Archived Recording

Thursday, February 10, 2022

Presenter: Waqar Ali (INSEAD) and Ayung Tseng (Georgetown)
Paper: The Effects of ASC 606 on Revenue Recognition

Archived Recording

Thursday, January 27, 2022

Presenter: Charles McClure and Anastasia Zakolyukina (U. of Chicago)
Paper: Non-GAAP Reporting and Investment

Archived Recording

Thursday, December 16, 2021

Presenter: Cristi Gleason (U of Iowa)
Topic: The Measurement of Quarterly Earnings: Integral versus Discrete Method

Archived Recording

Thursday, December 2, 2021

Presenter: Guochang Zhang (Hong Kong University)
Paper: A Basic Theory of Financial Reporting: Designing Financial Statements to Serve Invertors' Need

Archived Recording

Thursday, November 18, 2021

Presenter: Bjørn Jørgensen (Copenhagen Business School)
Paper: Accounting-based Valuation with Inter-firm Information Transfers

Archived Recording

Thursday, November 4, 2021

Presenter: Pierre Liang (Carnegie Mellon)
Paper: Pattern Recognition and Anomaly Detection in Bookkeeping Data

Archived Recording

Thursday, October 21, 2021

Presenter: Eddie Riedl & Federico Siano (Boston University)
Paper: Changes in Risk Factor Disclosures and the Variance Risk Premium

Archived Recording

Thursday, October 7, 2021

Presenter: Venkat Peddireddy (China Europe International Business School)
Paper: Estimating Maintenance CapEx

Archived Recording

Presenter: Ethan Rouen (Harvard)
Paper: The Stock Market Valuation of Human Capital Creation

Archived Recording

Thursday, September 30, 2021

Topic: Valuation of Intangible Capital
Presenter: Aneel Iqbal, Anup Srivastava, Rong Zhao (Calgary) and Shiva Rajgopal (Columbia)
Paper: Value of Internally Generated Intangible Capital

Thursday, September 23, 2021

Presenter: X. Daniel Jiang (U. of Waterloo)
Paper: Lost in Standardization: Revisiting Accounting-based Return Anomalies Using As-filed Financial Statement Data

Archived Recording

Thursday, September 16, 2021

Presenter: Robert Resutek (U. of Georgia)
Paper: The Effect of Accrual Heterogeneity on Accrual Quality Inferences

Archive Recording

Wednesday, April 28, 2021

Presenter: Shyam Sunder (Yale)
Topic: What Shall We Say is Good Accounting?

Archived Recording

Wednesday, April 21, 2021

Presenter: Alfred Wagenhofer (U. of Graz)
Paper: Rules-Based versus Principles-Based Accounting Standards: A Relevance-Enforceability Tradeoff

Archived Recording

Wednesday, April 7, 2021

Presenter: Sean Wang (Southern Methodist U.)
Paper: Measuring Intangible Capital with Market Prices

Archived Recording

Wednesday, March 24, 2021

Presenter: Sara Toynbee (UT Austin)
Paper: The Justifiability of Financial Reporting Preferences in Accounting for Intangibles in Business Combinations

Archived Recording

Wednesday, March 10, 2021

Presenter: Stephannie Larocque (Notre Dame)
Paper: On the Informativeness of Unexpected Exclusions from Street Earnings

Archived Recording

Wednesday, February 24, 2021

Presenter: Stephen Terry (Boston University)
Paper: The Macro Impact of Short-Termism

Archived Recording

Wednesday, February 17, 2021

Presenter: Andrew Jackson (UNSW Sydney)
Paper: Asymmetric Timeliness in Earnings: Insights from Earnings Disaggregation

Archived Recording

Wednesday, February 3, 2021

Presenter: Stephen Penman (Columbia)
Paper: The Accruals-Cash Flow Relation and the Evaluation of Accrual Accounting

Archived Recording

Presenter: Oliver Binz (INSEAD)
Paper: What Can Analysts Learn from Artificial Intelligence about Fundamental Analysis?

Archived recording

Wednesday, January 27, 2021

Topic: Machine Learning in Fundamental Analysis
Presenter: Haifeng You (HKUST)
Paper: Fundamental Analysis via Machine Learning

Wednesday, January 20, 2021

Presenter: Steven Monahan (Utah)
Paper: Evaluating Price Informativeness and its Determinants

Archived Recording

Monday, November 16, 2020

Presenter: Ray Ball (Chicago)
Paper: FASB was right: Earnings beat cash flows when predicting future cash flows

Archived Recording

Thursday, November 5, 2020

Presenter: Shiva Rajgopal (Columbia), Anup Srivastava (Calgary), and Rong Zhao (Calgary)
Paper: Do Technology Firms Generate Excess Profits?

Archived Recording

Thursday, October 29, 2020

Presenter: Gil Sadka (UT Dallas)
Paper: Did Earnings Lose Their “Relevance?"

Archived Recording

Thursday, October 15, 2020

Presenter: Jake Thomas (Yale)
Paper: Has Accounting Gone Bad?

Archived Recording

Monday, October 5, 2020

Presenter: Peter Easton (Notre Dame)
Paper: Attrition Bias and Inferences regarding Earnings Properties: Evidence from Compustat Data

Archived Recording

Monday, September 28, 2020

Presenter: Martin Kapons (Tilberg)
Paper: R&D expenses, R&D capitalization, the book-to-price ratio and the cross-section of returns

Archived Recording

Thursday, September 24, 2020

Presenter: Paul Zarowin (NYU)
Paper: The Information Benefits of R&D Capitalization

Archived Recording

Thursday, September 17, 2020

Presenters: Sudipta Basu (Temple) and Greg Waymire (Emory)
Paper: The Evolution of Double-Entry Bookkeeping

Archived Recording