Tuesday, September 9
From: 12:30 PM – 1:30 PM Eastern Time
Presenter: Ilia D. Dichev (Emory University)
Paper: Accruals vs. Deferrals: The Case for an Income-Oriented Concept of Accruals
Tuesday, September 23
From: 7:00 PM – 8:00 PM Eastern Time
Presenter: Andrew B. Jackson (University of New South Wales, Sydney)
Paper: The Impact of Diversification on Industry Effects in Firm Profitability Forecasting
Tuesday, October 7
From: 11:30 AM – 12:30 PM Eastern Time
Presenter: Martin Kapons (INSEAD)
Paper: The Fourth-Quarter Earnings Effect
Tuesday, October 21
From: 7:00 PM – 8:00 PM Eastern Time
Presenter: Allen H. Huang and Shiheng Wang (Hong Kong University of Science and Technology); N. Bugra Ozel (University of Texas, Dallas)
Paper: The Determinants and Consequences of Financial Thresholds in Credit Ratings
Tuesday, November 4
From: 11:30 AM – 12:30 PM Eastern Time
Presenter: Katie Lem (Ohio State University)
Paper: Step Zero: Reliance on the Qualitative Goodwill Impairment Assessment
Tuesday, November 18
From: 12:30 PM – 1:30 PM Eastern Time
Presenter: Henry Laurion (University of Colorado, Boulder)
Paper: When Is the Lack of a Goodwill Impairment Informative?
Tuesday, December 2
From: 1:00 PM – 2:00 PM Eastern Time
Presenter: Joseph J. Gerakos (Dartmouth College)
Paper: Distinguishing Accruals-Based from Real-Based Earnings Management
Tuesday, December 16
From: 12:30 PM – 1:30 PM Eastern Time
Presenters: Ted E. Christensen and Collin Rabe (University of Georgia); Jack Wang (University of Illinois, Urbana-Champaign)
Paper: Do We Really Know What We Think We Know About Investors’ Reliance on GAAP and Non-GAAP Earnings?