| Friday,
October 6 |
| 6:30
– 9:00 p.m. |
Welcoming
Reception
James L. Allen Center
Northwestern University |
| Saturday,
October 7 |
| 7:30
– 8:20 a.m. |
Continental
Breakfast
James L. Allen Center
Northwestern University |
| 8:20:
– 8:30 a.m. |
Welcoming
Comments
Sunil
Chopra, Senior Associate Dean of Academic Affairs,
the IBM Distinguished Professor of Operations Management
and Information Systems |
| 8:30
– 10:00 a.m. |
Session
I, McCormick Tribune - Room 164 |
| Moderator: |
Linda
Vincent |
| Paper: |
“The
implications of fair-value accounting: Evidence from the
political economy of goodwill accounting” (PDF
366 KB / 52 pages) |
| Author: |
Karthik
Ramanna |
| Discussant: |
Douglas
Skinner |
| 10:30
– 11:00 a.m. |
Break |
| 10:30
a.m. – 12:00 p.m. |
Session
II, McCormick Tribune - Room 164 |
| Moderator: |
Benjamin
Lansford |
| Paper: |
“Earnings
quality at initial public offerings” (PDF
360 KB / 64 pages) |
| Authors: |
Ray
Ball and Lakshmanan Shivakumar |
| Discussant: |
Kin
Lo |
| 12:00
– 1:30 p.m. |
Lunch,
James L. Allen Center - Atrium |
| 1:30
– 3:00 p.m. |
Session
III, McCormick Tribune - Room 164 |
Moderator: |
Shyam
Sunder |
Paper: |
“Conservatism
and debt” (PDF
675 KB / 49 pages) |
Authors: |
Anne
Beatty, Joseph Weber and Jeff Yu |
Discussant: |
Wayne
Guay |
| 3:00
– 3:30 p.m. |
Break |
| 3:30
– 5:00 p.m. |
Session
IV, McCormick Tribune - Room 164 |
| Moderator: |
Ronald
Dye |
| Paper: |
“Mark-to-market
accounting and liquidity pricing” (PDF
243 KB / 32 pages) |
| Authors: |
Franklin
Allen and Elena Carletti |
| Discussant: |
Haresh
Sapra |
| 7:00
– 8:00 p.m. |
Cocktail
Reception, Allen Center - Atrium |
| 8:00
– 10:00 p.m. |
Dinner |
| Sunday,
October 8 |
| 7:00
– 8:00 a.m. |
Continental
Breakfast
James L. Allen Center
Northwestern University |
| 8:00
– 9:20 a.m. |
Session
V, McCormick Tribune - Room 164 |
| Moderator: |
Beverly
Walther |
| Paper: |
“Annual
report readability, current earnings, and earnings persistence”
(PDF
500 KB / 66 pages) |
| Author: |
Feng
Li |
| Discussant: |
Robert
Bloomfield |
| 9:20
– 9:35 a.m. |
Break |
| 9:35
– 10:55 a.m. |
Session
VI, McCormick Tribune - Room 164 |
| Moderator: |
Brian
Cadman |
| Paper: |
“The
disciplining role and superiority of independent analysts”
(PDF
233 KB / 42 pages) |
| Authors: |
Zhaoyang
Gu and Jian Xue |
| Discussants: |
Thomas
Lys and Jayanthi
Sunder |
| 10:55
– 11:10 a.m. |
Break |
| 11:10
– 12:30 p.m. |
Session
VII, McCormick Tribune - Room 164 |
| Moderator: |
Tjomme
Rusticus |
| Paper: |
“Why
do firms go dark? Causes and economic consequences of
voluntary SEC deregistrations” (PDF
230 KB / 62 pages) |
| Authors: |
Christian
Leuz, Alexander Triantis and Tracy Wang |
| Discussant: |
Jeffrey
Coles |
| 12:30
p.m. |
Lunch,
James L. Allen Center - Atrium |
