Monday, June 1 0, 2019 - University of Colorado...

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Transcript of Monday, June 1 0, 2019 - University of Colorado...

Page 1: Monday, June 1 0, 2019 - University of Colorado Boulderacctgresearchconf.colorado.edu/history2019.pdf · Monday, June 1 0, 2019 Policeman for the World: U.S. Enforcement of Foreign
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Monday, June 10, 2019 Policeman for the World: U.S. Enforcement of Foreign Corruption Regulation and Corporate Investment Policies Presenter: Thomas Rauter Discussant: Clare Wang The Cyclicality of CEO Turnover Presenter: Heidi Packard Discussant: Shane Dikolli Disclosure Prominence and the Quality of Non-GAAP Earnings Presenter: Jed Neilson Discussant: Mark Soliman

Tuesday, June 11, 2019 Does Management Guidance Help Resolve Uncertainty around Macroeconomic Announcements? Presenter: Lindsey Gallo Discussant: Sam Bonsall Disagreement about Fundamentals: Measurement and Consequences Presenter: Frank Zhou Discussant: Henry Friedman Calendar Rotations: A New Approach for Studying the Impact of Timing using Earnings Announcements Presenter: Eric So Discussant: Joe Schroeder

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Conference Participants

Participant Institution

Brad Badertscher University of Notre Dame

Leah Baer University of Missouri

Mary Barth Stanford University

Elizabeth Blankespoor University of Washington

Khrystyna Bochkay University of Miami

Sam Bonsall Penn State University

Jerry Borowick KPMG

Mark Bradshaw Boston College

John Campbell University of Georgia

Jason Chen University of Illinois at Chicago

Jenny Chu University of Cambridge

Roman Chychyla University of Miami

Anna Costello University of Michigan

Christine Cuny New York University

Patty Dechow University of Southern California

Ed deHaan University of Washington

Peter Demerjian University of Washington

Aiyesha Dey Harvard Business School

Shane Dikolli University of Virginia

Tongqing Ding University of Colorado Boulder

John Donovan University of Notre Dame

Yonca Ertimur University of Colorado Boulder

Fabrizio Ferri University of Miami

Paul Fischer University of Pennsylvania

Henry Friedman University of California, Los Angeles

Lindsey Gallo University of Michigan

Jacquelyn Gillette Massachusetts Institute of Technology

Jesse Glaze University of Colorado Boulder

Rebecca Hann University of Maryland

Leslie Hodder Indiana University

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Participant Institution

Eric Holzman The Ohio State University

Jeff Hoopes University of North Carolina

Patrick Hopkins Indiana University

Allen Huang Hong Kong University of Science and Technology

Alan Jagolinzer University of Cambridge

Nicholas Jasa University of Colorado Boulder

Zachary Kaplan Washington University in St. Louis

Heedong Kim Baruch College

Mark Lang University of North Carolina

Henry Laurion University of Colorado Boulder

Ethan Layman University of Colorado Boulder

Reuven Lehavy University of Michigan

Matthew Lyle Northwestern University

Mark Maffett University of Chicago

Nathan Marshall University of Colorado Boulder

Mihir Mehta University of Michigan

Rick Mergenthaler Univeristy of Arizona

Beatrice Michaeli University of California, Los Angeles

Jeremy Michels University of Pennsylvania

Brian Miller Indiana University

Tathagat Mukhopadhyay University of Colorado Boulder

Paul Munter KPMG

Jed Neilson Penn State University

Edward Owens University of Utah

Heidi Packard University of Michigan

Andrea Pawliczek University of Missouri

Spencer Pierce Florida State University

Thomas Rauter University of Chicago

Caleb Rawson University of Arkansas

Scott Robinson University of Colorado Boulder

Steve Rock University of Colorado Boulder

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Participant Institution

Jonathan Rogers University of Colorado Boulder

Ethan Rouen Harvard Business School

Sugata Roychowdhury Boston College

James Ryans London Business School

Gil Sadka University of Texas at Dallas

Bryce Schonberger University of Rochester

Joe Schroeder Indiana University

Nikki Skinner University of Georgia

Richard Sloan University of Southern California

Christopher Small University of Toronto

Eric So Massachusetts Institute of Technology

Mark Soliman University of Southern California

Andrew Stephan University of Colorado Boulder

Andrew Sutherland Massachusetts Institute of Technology

Frances Tice University of Colorado Boulder

Andrew Van Buskirk The Ohio State University

Rahul Vashishtha Duke University

Rodrigo Verdi Massachusetts Institute of Technology

Clare Wang University of Colorado Boulder

Laura Wellman Penn State University

George Werthman Cambridge Business Publishers

Christopher Williams University of Michigan

Regina Wittenberg Moerman University of Southern California

Teri Yohn Indiana University

Sarah Zechman University of Colorado Boulder

Frank Zhou University of Pennsylvania

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Monday, June 11, 2018

Strategic Subsidiary Disclosure Presenter: Jeffrey Hoopes Discussant: Ed deHaan

Dark Trading Volume at Earnings Announcements Presenter: Xanthi Gkougkousi Discussant: Eric So

Through Thick and Thin: Political Risk and the Interdependencies between MNCs and Host Countries Presenter: Laura Wellman Discussant: Brandon Julio

Tuesday, June 12, 2018

Friends in High Places: An Examination of Politically Connected Governments Presenter: Christine Cuny Discussant: Sugata Roychowdhury The Real Effects of Geographic Lending Disclosure on Banks Presenter: Yiwei Dou Discussant: Jacquelyn Gillette Management Forecasts in Crowded Markets Presenter: Cathy Schrand Discussant: Teri Yohn

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Conference Participants

Participant Institution

Leah Baer University of Colorado

Steve Baginski University of Georgia

John Barrios University of Chicago

Mary Barth Stanford University

Darren Bernard London Business School

Terrence Blackburne University of Washington

Beth Blankespoor Stanford University

Jennifer Blouin University of Pennsylvania

Sam Bonsall Pennsylvania State University

Jerry Borowick KPMG

Mark Bradshaw Boston College

David Burgstahler University of Washington

Brian Cadman University of Utah

Jenny Chu Cambridge University

Christine Cuny New York University

Ed deHaan University of Washington

Peter Demerjian University of Washington

Aiyesha Dey Harvard Business School

Tony Ding University of Colorado

Yiwei Dou New York University

Scott Dyreng Duke University

Aytekin Ertan London Business School

Yonca Ertimur University of Colorado

Jacquelyn Gillette Massachusetts Institute of Technology

Xanthi Gkougkousi U.S. Securities and Exchange Commission

Jesse Glaze University of Colorado

Ilan Guttman New York University

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Leslie Hodder Indiana University

Eric Holzman The Ohio State University

Jeff Hoopes University of North Carolina

Justin Hopkins University of Virginia

Patrick Hopkins Indiana University

Michael Iselin University of Minnesota

Alan Jagolinzer University of Cambridge

Nicholas Jasa University of Colorado

Bjorn Jorgensen London School of Economics

Brandon Julio University of Oregon

Zach Kaplan Washington University of St. Louis

Henry Laurion University of California Berkeley

Alastair Lawrence London Business School

Ethan Layman University of Colorado

Roby Lehavy University of Michigan

Andy Leone University of Miami

Rebecca Lester Stanford University

Russell Lundholm University of British Columbia

Matt Lyle Northwestern University

John Lynch University of Colorado

Mark Maffett University of Chicago

Nathan Marshall University of Colorado

John McInnis University of Texas

Andrew McMartin University of Miami

Mihir Mehta University of Michigan

Richard Mergenthaler University of Arizona

Beatrice Michaeli University of California at Los Angeles

Jeremy Michels University of Pennsylvania

Brian Miller Indiana University

Robbie Moon Georgia State University

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Tathagat Mukhopadhyay University of Colorado

Paul Munter University of Colorado and KPMG

Allison Nicoletti University of Pennsylvania

Ed Owens Emory University

Paige Patrick University of Washington

Andrea Pawliczek University of Missouri

Troy Pollard University of Alabama

Caleb Rawson University of Colorado

Steve Rock University of Colorado

Jonathan Rogers University of Colorado

Sugata Roychowdhury Boston College

Delphine Samuels Massachusetts Institute of Technology

Jordan Shoenfeld Georgetown University

Cathy Schrand University of Pennsylvania

Nikki Skinner University of Colorado

Ewa Sletten Boston College

Richard Sloan University of Southern California

Eric So Massachusetts Institute of Technology

Suhas Sridharan Emory University

Andrew Stephan University of Colorado

Jayanthi Sunder University of Arizona

Andrew Sutherland Massachusetts Institute of Technology

Christina Synn University of North Carolina

Frances Tice University of Colorado

Rimmy Tomy University of Chicago

Rahul Vashishtha Duke University

Jim Wahlen Indiana University

Laura Wellman Pennsylvania State University

George Werthman Cambridge Business Publishers

Teri Yohn Indiana University

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Sarah Zechman University of Colorado

Frank Zhou University of Pennsylvania

Youli Zou George Washington University

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Conference Papers and Presenters

Monday, June 5, 2017

Does Crowdsourced Research Discipline Sell-side Analysts? Presenter: Stanimir Markov Discussant: Roby Lehavy

Debt Contracts in the Presence of Performance Manipulation Presenter: Ilan Guttman Discussant: Beatrice Michaeli

Why Can’t I Trade? The Exchanges’ Role in Information Releases Presenter: Nathan Marshall Discussant: Beth Blankespoor

Tuesday, June 6, 2017

Naughty firms, Noisy Disclosure: Effects of Cartel Enforcement on Corporate Disclosure Presenter: Thomas Bourveau Discussant: Michael Minnis Credit Information Sharing, Loan Loss Recognition Timeliness, and Financial Stability Presenter: Aytekin Ertan Discussant: Andrew Sutherland Volatility and the Timing of Earnings Announcements Presenter: Matthew Lyle Discussant: Suhas Sridharan

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Conference Participants

Participant Institution

Chris Armstrong University of Pennsylvania

Brad Badertscher University of Notre Dame

Leah Baer University of Colorado

John Barrios University of Chicago

Mary Barth Stanford University

Phil Berger University of Chicago

Jonathan Black Purdue University

Beth Blankespoor Stanford University

Jennifer Blouin University of Pennsylvania

Sam Bonsall The Ohio State University

Jerry Borowick KPMG

Thomas Bourveau Hong Kong Univ of Science & Technology

Mark Bradshaw Boston College

Francois Brochet Boston University

David Burgstahler University of Washington

Brian Bushee University of Pennsylvania

Mary Ellen Carter Boston College

Jenny Chu Cambridge University

Daniel Cohen University of Texas at Dallas

Dan Collins University of Iowa

Ed deHaan University of Washington

Peter Demerjian University of Washington

Tony Ding University of Colorado

Aytekin Ertan London Business School

Yonca Ertimur University of Colorado

Henry Friedman University of California at Los Angeles

Ilan Guttman New York University

Shane Heitzman University of Southern California

Leslie Hodder Indiana University

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Justin Hopkins University of Virginia

Patrick Hopkins Indiana University

Steve Huddart Pennsylvania State University

Alan Jagolinzer University of Colorado

Nicholas Jasa University of Colorado

Peter Joos INSEAD

Zachary Kaplan Washington University in St Louis

Michael Kirschenheiter University of Illinois at Chicago

Roby Lehavy University of Michigan

Rebecca Lester Stanford University

Russell Lundholm University of British Columbia

Matt Lyle Northwestern University

Mark Maffett University of Chicago

Stanimir Markov Southern Methodist University

Nathan Marshall University of Colorado

Richard Mergenthaler University of Iowa

Beatrice Michaeli University of California at Los Angeles

Jeremy Michels University of Pennsylvania

Brian Miller Indiana University

Michael Minnis University of Chicago

Robbie Moon Georgia State University

Tathagat Mukhopadhyay University of Colorado

Paul Munter University of Colorado and KPMG

James Naughton Northwestern University

Allison Nicoletti University of Pennsylvania

Ed Owens Emory University

Paige Patrick University of Washington

Andrea Pawliczek University of Missouri

Troy Pollard University of Alabama

Caleb Rawson University of Colorado

Adrienne Rhodes Texas A&M University

Sarah Rice Texas A&M University

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Edward Riedl Boston University

Steve Rock University of Colorado

Jonathan Rogers University of Colorado

Rafael Rogo University of British Columbia

Brian Rountree Rice University

Sugata Roychowdhury Boston College

Gil Sadka University of Texas at Dallas

Stephanie Sikes University of Pennsylvania

Doug Skinner University of Chicago

Nikki Skinner University of Colorado

Ewa Sletten Boston College

Eric So Massachusetts Institute of Technology

Suhas Sridharan Emory University

Andrew Stephan University of Colorado

Andrew Sutherland Massachusetts Institute of Technology

Frances Tice University of Colorado

Rimmy Tomy University of Chicago

Andy Van Buskirk The Ohio State University

Linda Vincent Northwestern University

Charles Wang Harvard Business School

Clare Wang Northwestern University

George Werthman Cambridge Business Publishers

Michael Willenborg University of Connecticut

Holly Yang Singapore Management University

Teri Yohn Indiana University

Sarah Zechman University of Colorado

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Conference Papers and Presenters

Monday, June 6, 2016

Strategic Reporting of Fair Value Estimate Levels Presenter: Stas Nikolova Discussant: Steve Stubben

Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime Presenter: Christian Leuz Discussant: Brian Miller

Debt Contracting on Management Presenter: Brian Akins Discussant: Andrea Pawliczek

Tuesday, June 7, 2016

SEC Monitoring of Foreign Firms’ Disclosures Presenter: Rafael Rogo Discussant: Alastair Lawrence Uncovering Expected Returns: Information in Analyst Coverage Proxies Presenter: Eric So Discussant: Mark Bradshaw Relative Performance Ranking: Insights into Competitive Advantage Presenter: Mark Soliman Discussant: Dave Burgstahler

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Conference Participants

Participant Institution

Brian Akins Rice University

Amber Alfano University of Colorado

Barry Amman KPMG

Brad Badertscher University of Notre Dame

Leah Baer University of Colorado

John Barrios University of Chicago

Mary Barth Stanford University

Anne Beatty The Ohio State University

Phil Berger University of Chicago

Anne Beyer Stanford University

Jonathan Black Purdue University

Beth Blankespoor Stanford University

Sam Bonsall The Ohio State University

Adam Bordeman California Polytechnic State University

Mark Bradshaw Boston College

David Burgstahler University of Washington

Brian Bushee University of Pennsylvania

Brian Cadman University of Utah

Mary Ellen Carter Boston College

Anna Costello University of Michigan

Asher Curtis University of Washington

Marc Cussatt Washington State University

Ed deHaan Stanford University

Peter Demerjian University of Washington

Lisa De Simone Stanford University

Aiyesha Dey University of Minnesota

Ron Dye Northwestern University

Peter Easton University of Notre Dame

Aytekin Ertan London Business School

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Yonca Ertimur University of Colorado

Paul Fischer University of Pennsylvania

Henry Friedman University of California at Los Angeles

Lindsey Gallo University of Michigan

Brandon Gipper Stanford University

Ilan Guttman New York University

Kathleen Hanley Lehigh University

Judith Hermis University of Colorado

Leslie Hodder Indiana University

Patrick Hopkins Indiana University

David Ikenberry University of Colorado

Alan Jagolinzer University of Colorado

Nicholas Jasa University of Colorado

Jared Jennings Washington University St Louis

Nikki Jones University of Colorado

Lisa Koonce University of Texas at Austin

Alastair Lawrence University of California at Berkeley

Charles Lee Stanford University

Roby Lehavy University of Michigan

Christian Leuz University of Chicago

Russell Lundholm University of British Columbia

Mark Maffett University of Chicago

Nathan Marshall University of Colorado

Chris McCurdy KPMG

John McInnis University of Texas at Austin

Richard Mergenthaler University of Iowa

Beatrice Michaeli University of California at Los Angeles

Jeremy Michels University of Pennsylvania

Brian Miller Indiana University

Miguel Minutti-Meza University of Miami

Paul Munter University of Colorado and KPMG

Valeri Nikolaev University of Chicago

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Stas Nikolova University of Nebraska and SEC

Maria Ogneva University of Southern California

Ed Owens Emory University

Paige Patrick University of Washington

Andrea Pawliczek University of Colorado

Troy Pollard University of Alabama

Caleb Rawson University of Colorado

Leslie Robinson Dartmouth College

Steve Rock University of Colorado

Jonathan Rogers University of Colorado

Rafael Rogo University of British Columbia

Darren Roulstone The Ohio State University

Sugata Roychowdhury Boston College

Gil Sadka University of Texas at Dallas

Joe Schroeder Indiana University

Terry Shevlin University of California at Irvine

Stephanie Sikes University of Pennsylvania

Doug Skinner University of Chicago

Ewa Sletten Boston College

Eric So Massachusetts Institute of Technology

Mark Soliman University of Southern California

Steve Stubben University of Utah

Dan Taylor University of Pennsylvania

Frances Tice University of Colorado

Andrew Van Buskirk The Ohio State University

Rahul Vashishtha Duke University

Clare Wang Northwestern University

George Werthman Cambridge Business Publishers

Regina Wittenberg Moerman University of Southern California

Joanna Wu University of Rochester

Holly Yang Singapore Management University

Teri Yohn Indiana University

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Gwen Yu Harvard Business School

Sarah Zechman University of Colorado

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Conference Papers and Presenters

Monday, June 8, 2015

Do Strict Regulators Increase the Transparency of the Banking System? Presenter: Joao Granja Discussant: Peter Demerjian

Perception and Price: Evidence from CEO Presentations at IPO Road Shows Presenter: Beth Blankespoor Discussant: Mohan Venkatachalam

Guiding through the Fog: Financial Statement Complexity and Voluntary Disclosure Presenter: Dan Taylor Discussant: Andy Van Buskirk

Tuesday, June 9 2015

The Jobs ACT and the Costs of Going Public Presenter: Kathleen Hanley Discussant: Phil Berger The Labor Market for Corporate Directors Presenter: Egor Matveyev Discussant: Chris Armstrong The Effect of Regulatory Harmonization on Cross-Border Labor Migration: Evidence From the Accounting Profession Presenter: Hans Christensen Discussant: Alan Jagolinzer

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Conference Participants

Participant Institution

Amber Alfano University of Colorado

Abigail Allen Harvard University

Dan Amiram Columbia University

Barry Amman KPMG

Chris Armstrong University of Pennsylvania

Brad Badertscher University of Notre Dame

Leah Baer University of Colorado

Ray Ball University of Chicago

Mary Barth Stanford University

Phil Berger University of Chicago

Anne Beyer Stanford University

Jon Black University of Colorado

Beth Blankespoor Stanford University

Matthew Bloomfield University of Chicago

Sam Bonsall The Ohio State University

Zahn Bozanic The Ohio State University

Mark Bradshaw Boston College

David Burgstahler University of Washington

Brian Bushee University of Pennsylvania

Mary Ellen Carter Boston College

Jeff Chen University of Colorado

Hans Christensen University of Chicago

Daniel Cohen University of Texas at Dallas

Anna Costello Massachusetts Institute of Technology

Asher Curtis University of Washington

Marc Cussatt Washington State University

Patty Dechow University of California at Berkeley

Ed deHaan Stanford University

Peter Demerjian University of Washington

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Aiyesha Dey University of Minnesota

Tongqing Ding University of Colorado

Scott Dyreng Duke University

Yonca Ertimur University of Colorado

Paul Fischer University of Pennsylvania

Joao Granja Massachusetts Institute of Technology

Wayne Guay University of Pennsylvania

Ilan Guttman New York University

Kathleen Hanley University of Maryland

Brad Hendricks University of North Carolina

Judith Hermis University of Colorado

David Ikenberry University of Colorado

Alan Jagolinzer University of Colorado and IASB

Nikki Jones University of Colorado

Pepa Kraft New York University

Alastair Lawrence University of California at Berkeley

Roby Lehavy University of Michigan

Melissa Lewis-Western University of Utah

Maria Loumioti University of Southern California

Nathan Marshall University of Colorado

Egor Matveyev University of Alberta

Chris McCurdy KPMG

John McInnis University of Texas

Sarah McVay University of Washington

Jeremy Michels University of Pennsylvania

Brian Miller Indiana University

Greg Miller University of Michigan

Michael Minnis University of Chicago

Paul Munter KPMG and University of Colorado

Karen Nelson Rice University

Ed Owens Emory University

Paige Patrick University of Washington

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Andrea Pawliczek University of Colorado

Troy Pollard University of Alabama

Caleb Rawson University of Colorado

Adrienne Rhodes Texas A&M University

Eddie Riedl Boston University

Steve Rock University of Colorado

Jonathan Rogers University of Colorado

Brian Rountree Rice University

Sugata Roychowdhury Boston College

Delphine Samuels University of Pennsylvania

Bryce Schonberger University of Rochester

Terry Shevlin University of California at Irvine

Richard Sloan University of California at Berkeley

Eric So Massachusetts Institute of Technology

Steve Stubben University of Utah

Jayanthi Sunder University of Arizona

Dan Taylor University of Pennsylvania

Frances Tice University of Colorado

Erin Towery University of Georgia

Jenny Tucker University of Florida

Andy VanBuskirk The Ohio State University

Rahul Vashishtha Duke University

Mohan Venkatachalam Duke University

Clare Wang Northwestern University

David Weber University of Connecticut

George Werthman Cambridge Business Publishers

Hal White Pennsylvania State University

Regina Wittenberg Moerman University of Chicago

Teri Yohn Indiana University

Sarah Zechman University of Colorado

Jingjing Zhang McGill University

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Conference Papers and Presenters

Monday, June 2, 2014

The Effects of Bank Mergers on Corporate Information Disclosure Presenter: Rahul Vashishtha Discussant: Scott Liao

Capital Investments and Financial Ratios Presenter: Alexander Nezlobin Discussant: Edwige Cheynel

The Effects of Price Transparency Regulation on Prices in the Healthcare Industry Presenter: Mark Maffett Discussant: Ewa Sletten

Tuesday, June 3, 2014

Issuer Operating Performance and IPO Price Formation Presenter: Michael Willenborg Discussant: Kathleen Hanley One Size Does Not Fit All: The Effect of Guidance Intended to Improve Comparability on Relevance Presenter: Erin Towery Discussant: Petro Lisowsky Systematic Distress Risk: Evidence from State-Contingent Failure Prediction Presenter: Anastasia Zakolyukina Discussant: Richard Sloan

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Conference Participants

Participant Institution

Amber Alfano University of Colorado

Eric Allen University of Southern California

Dan Amiram Columbia University

Brad Badertscher University of Notre Dame

Leah Baer University of Colorado

Mary Barth Stanford University

Jeremy Bertomeu Baruch College

Jon Black University of Colorado

Jennifer Blouin University of Pennsylvania

Sam Bonsall Ohio State University

Adam Bordeman University of Colorado

Mark Bradshaw Boston College

Stefano Cascino London School of Economics

Hui Chen University of Colorado

Jeff Chen University of Colorado

Edwige Cheynel Columbia University

Liz Chuk University of Southern California

Maria Correia London Business School

Christine Cuny New York University

Ed deHaan Stanford University

Peter Demerjian University of Washington

Dain Donelson University of Texas at Austin

Scott Dyreng Duke University

Yonca Ertimur University of Colorado

Paul Fischer University of Pennsylvania

Eric Floyd University of Chicago

Henry Friedman University of California at Los Angeles

Katherine Gunny University of Colorado

Kathleen Hanley University of Maryland

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Karen Hennes University of Oklahoma

Judith Hermis University of Colorado

David Ikenberry University of Colorado

Alan Jagolinzer University of Colorado

Nicole Johnson University of Oregon

Alon Kalay Columbia University

Allison Koester Georgetown University

Chad Larson University of Houston

Rick Laux Penn State University

Alastair Lawrence University of California at Berkeley

Charles Lee Stanford University

Roby Lehavy University of Michigan

Melissa Lewis University of Utah

Scott Liao University of Toronto

Pete Lisowsky University of Illinois

Maria Loumioti University of Southern California

David Maber University of Michigan

Mark Maffett University of Chicago

Michal Matejka Arizona State University

Chris McCurdy KPMG

Jeremy Michels University of Pennsylvania

Brian Miller Indiana University

Monica Neamtiu University of Arizona

Karen Nelson Rice University

Alexander Nezlobin University of California at Berkeley

Ed Owens Emory University

Paige Patrick University of Washington

Andrea Pawliczek University of Colorado

Troy Pollard University of Alabama

Sundaresh Ramnath University of Miami

Caleb Rawson University of Colorado

Adrienne Rhodes Texas A&M University

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Eddie Riedl Boston University

Leslie Robinson Dartmouth University

Steve Rock University of Colorado

Jonathan Rogers University of Colorado

Brian Rountree Rice University

Bryce Schonberger University of Southern California

Terry Shevlin University of California at Irvine

Eva Sletten Boston College

Richard Sloan University of California at Berkeley

Jayanthi Sunder University of Arizona

Ed Swanson Texas A&M University

Erin Towery University of Georgia

Rahul Vashishtha Duke University

Mohan Venkatachalam Duke University

Jessica Weber University of Colorado

Mike Willenborg University of Connecticut

Christopher Williams University of Michigan

Anastasia Zakolyukina University of Chicago

Sarah Zechman University of Chicago

Helen Zhang Ohio State University

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2013 Colorado Summer Accounting Research Conference

Aspen | June 2 – 4, 2013

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Conference Papers and Presenters

Monday, June 3, 2013

Bank Monitoring and the Role of Financial Reporting: Evidence from Small US Commercial Loans Presenter: Michael Minnis Discussant: Joe Weber

The Bond Discount Puzzle Presenter: Alon Kalay Discussant: Jayanthi Sunder

Do Differences in Risk Disclosure Requirements Reflect Underlying Financial Constraints? Presenter: Haiwen Zhang Discussant: Jennifer Francis

Voluntary Disclosures with Endogenous Certification Cost Presenter: Ivan Marinovic Discussant: Florin Sabac Tuesday, June 4, 2013

FIN Around the World: The Contribution of Financing Activity to Profitability Presenter: Gwen Yu Discussant: Robert Bushman Trends in Executive Gender Pay Gaps: The Role of Board Diversity Presenter: Mary Ellen Carter Discussant: Aiyesha Dey

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Conference Participants

Participant Institution

Amber Alfano University of Colorado

Dan Amiram Columbia University

Barry Amman KPMG

Chris Armstrong University of Pennsylvania

Brad Badertscher University of Notre Dame

Mary Barth Stanford University

Phil Berger University of Chicago

Jon Black University of Colorado

Adam Bordeman University of Colorado

Francesco Bova University of Toronto

Mark Bradshaw Boston College

Francois Brochet Harvard Business School

David Burgstahler University of Washington

Robert Bushman University of North Carolina

Brian Cadman University of Utah

Mary Ellen Carter Boston College

Hui Chen University of Colorado

Jeff Chen University of Colorado

Lin Cheng University of Arizona

Daniel Cohen University of Texas at Dallas

Dan Collins University of Iowa

Anna Costello Massachusetts Institute of Technology

Asher Curtis University of Washington

Marc Cussatt University of Colorado

Aiyesha Dey University of Minnesota

Shane Dikolli Duke University

Yonca Ertimur University of Colorado

Rebecca Files University of Texas at Dallas

Paul Fischer University of Pennsylvania

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Jennifer Francis Duke University

Angela Gore George Washington University

Wayne Guay University of Pennsylvania

Katherine Gunny University of Colorado

Ilan Guttman Stanford University

Shane Heitzman University of Rochester

Judith Hermis University of Colorado

Bob Holthausen University of Pennsylvania

David Ikenberry University of Colorado

Alan Jagolinzer University of Colorado

Bjorn Jorgensen University of Colorado

Alon Kalay Columbia University

Mo Khan University of Minnesota

Yaniv Konchitchki University of California at Berkeley

Pepa Kraft New York University

Alastair Lawrence University of California at Berkeley

Russell Lundholm University of British Columbia

Mark Maffett University of Chicago

Ivan Marinovic Stanford University

Sarah McVay University of Washington

Jeremy Michels University of Colorado

Brian Miller Indiana University

Michael Minnis University of Chicago

Paul Munter KMPG

Volkan Muslu University of Houston

Karen Nelson Rice University

Gaizka Ormazabal IESE

Ed Owens University of Rochester

N. Bugra Ozel University of California at Los Angeles

Paige Patrick University of Colorado

Andrea Pawliczek University of Colorado

Marlene Plumlee University of Utah

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Troy Pollard University of Colorado

Steve Rock University of Colorado

Jonathan Rogers University of Chicago

Florin Sabac University of Alberta

Phil Shane College of William and Mary

Nemit Shroff Massachusetts Institute of Technology

Stephanie Sikes University of Pennsylvania

Doug Skinner University of Chicago

Richard Sloan University of California at Berkeley

Eric So Massachusetts Institute of Technology

Mark Soliman University of Southern California

Sri Sridharan Northwestern University

Jayanthi Sunder University of Arizona

Dan Taylor University of Pennsylvania

Jake Thomas Yale University

Andrew Van Buskirk Ohio State University

Jessica Weber University of Colorado

Joe Weber Massachusetts Institute of Technology

Hal White University of Michigan

Erika Whitmore KPMG

Regina Wittenberg Moerman University of Chicago

Sunny Yang University of Connecticut

Teri Yohn Indiana University

Gwen Yu Harvard Business School

Paul Zarowin New York University

Sarah Zechman University of Chicago

Helen Zhang Ohio State University

Jerry Zimmerman University of Rochester

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2012 Colorado Summer Accounting Research Conference

Aspen | June 3 – 5, 2012

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Conference Papers and Presenters

Monday, June 4, 2012

Short-termism, Investor Clientele, and Firm Risk Presenter: Francois Brochet Discussant: Franco Wong

Non-executive Employee Ownership and Corporate Risk-Taking Presenter: Jake Thomas Discussant: Wayne Guay

Externalities of Public Firms’ Disclosures: Evidence from Private Firms’ Investment Decisions Presenter: Nemit Shroff Discussant: Jeremy Michels

Capital Structure and Agency: Evidence from an Exogenous Shock to Debt Capacity During the Financial Crisis Presenter: Gil Sadka Discussant: Anna Costello Tuesday, June 5, 2012

Evidence of Manager Intervention to Avoid Working Capital Deficits Presenter: Scott Dyreng Discussant: David Burgstahler Private Benefits Extraction and the Opposing Effects of Income Smoothing on Private Debt Contracts Presenter: Ed Owens Discussant: Regina Wittenberg-Moerman

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Conference Participants

Participant Institution

Dan Amiram Columbia University

Barry Amman KPMG

Chris Armstrong University of Pennsylvania

Brad Badertscher University of Notre Dame

Stephen Baginski University of Georgia

Karthik Balakrishnan University of Pennsylvania

Mary Barth Stanford University

Anne Beatty Ohio State University

Phil Berger University of Chicago

Anne Beyer Stanford University

Gauri Bhat Washington University in St. Louis

Jonathan Black University of Colorado

Beth Blankespoor University of Michigan

Jennifer Blouin University of Pennsylvania

Sam Bonsall Penn State University

Adam Bordeman University of Colorado

Mark Bradshaw Boston College

Francois Brochet Harvard Business School

David Burgstahler University of Washington

Sanghyuk Byun University of Colorado

Brian Cadman University of Utah

Hui Chen University of Colorado

Jeff Chen University of Colorado

Elizabeth Chuk University of Southern California

Daniel Cohen University of Texas at Dallas

Anna Costello Massachusetts Institute of Technology

Marc Cussatt University of Colorado

Aiyesha Dey University of Minnesota

Shane Dikolli Duke University

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Ron Dye Northwestern University

Scott Dyreng Duke University

Yonca Ertimur Duke University

Paul Fischer University of Pennsylvania

Weili Ge University of Washington

Wayne Guay University of Pennsylvania

Katherine Gunny University of Colorado

Rachel Hayes University of Utah

Shane Heitzman University of Rochester

Judith Hermis University of Colorado

Steve Huddart Penn State University

David Ikenberry University of Colorado

Alan Jagolinzer University of Colorado

Bjorn Jorgensen University of Colorado

Sharon Katz Columbia University

Pepa Kraft New York University

Dave Larcker Stanford University

Roby Lehavy University of Michigan

Melissa Lewis University of Utah

Feng Li University of Michigan

Russ Lundholm University of British Columbia

Kristin Luttecke University of Colorado

Stan Markov University of Texas at Dallas

Asis Martinez-Jerez Harvard Business School

John McInnis University of Texas at Austin

Jeremy Michels University of Colorado

Brian Miller Indiana University

Miguel Minutti-Meza University of Miami

Paul Munter KPMG

Karen Nelson Rice University

Maria Ogneva Stanford University

Ed Owens University of Rochester

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Bugra Ozel University of California at Los Angeles

Troy Pollard University of Colorado

Steve Rock University of Colorado

Sugata Roychowdhury Boston College

Florin Sabac University of Alberta

Gil Sadka Columbia University

Ron Shalev New York University

Nemit Shroff Massachusetts Institute of Technology

Doug Skinner University of Chicago

Richard Sloan University of California at Berkeley

Steve Stubben University of North Carolina at Chapel Hill

Dan Taylor University of Pennsylvania

Jake Thomas Yale University

Jenny Tucker University of Florida

Andy VanBuskirk Ohio State University

Linda Vincent Northwestern University

Ross Watts Massachusetts Institute of Technology

David Weber University of Connecticut

Jessica Weber University of Colorado

Hal White University of Michigan

Brandon Wilcox KPMG

Regina Wittenberg-Moerman University of Chicago

Franco Wong University of Toronto

Sunny Yang University of Texas at Austin

Gwen Yu Harvard Business School

Sarah Zechman University of Chicago

Frank Zhang Yale University

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Conference Papers and Presenters

Wednesday, Aug 3, 2011

Identifying Expectation Errors in Value/Glamour Strategies: A Fundamental Analysis Approach Presenter: Eric So Discussant: Dan Taylor

The Nature and Implications of Acquisition Goodwill Presenter: Tom Lys Discussant: Andy Leone

Relative Performance Evaluation and Peer-Performance Summarization Errors Presenter: Shane Dikolli Discussant: Hui Chen

Does Financial Reporting Quality Affect Firm-Level Investments? Evidence from Shocks to Collateral Values Presenter: Rodrigo Verdi Discussant: Melissa Lewis

Thursday, Aug 4, 2011

Listing Choices and Self-Regulation: The Experience of the AIM Presenter: Joseph Gerakos Discussant: Irem Tuna Location of Decision-Rights Within Multinational Firms Presenter: Leslie Robinson Discussant: Paul Fischer

2011 Colorado Summer Accounting Research Conference

Estes Park | August 3 – 5, 2011

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Conference Participants

Participant Institution

Dan Amiram Columbia University

Karthik Balakrishnan University of Pennsylvania

Ryan Ball University of Chicago

Brad Badertscher University of Notre Dame

Tim Baldenius Columbia University

Anne Beatty Ohio State University

Phil Berger University of Chicago

Bernard Black Northwestern University Law School

Jonathan Black University of Colorado

James Blanchard University of Colorado

Jennifer Blouin University of Pennsylvania

Adam Bordeman University of Colorado

Mark Bradshaw Boston College

Francois Brochet Harvard Business School

Brian Burnett University of Colorado

Sanghyuk Byun University of Colorado

Mary Ellen Carter Boston College

Hui Chen University of Colorado

Jeff Chen University of Colorado

Dan Cohen University of Texas at Dallas

Dan Collins University of Iowa

Mark Cussatt University of Colorado

Aiyesha Dey University of Minnesota

Shane Dikolli Duke University

Yonca Ertimur Duke University

Paul Fischer University of Pennsylvania

Joseph Gerakos University of Chicago

Katherine Gunny University of Colorado

Rachel Hayes University of Utah

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Christian Hofman LMU Munich

Shane Heitzman University of Rochester

Bob Holthausen University of Pennsylvania

David Ikenberry University of Colorado

Alan Jagolinzer University of Colorado

Asis Martinez Jerez Harvard Business School

Nicole Johnson University of California at Berkeley

Bjorn Jorgensen University of Colorado

Mo Khan University of Minnesota

Lisa Kutcher Colorado State University

Dave Larcker Stanford University

Roby Lehavy University of Michigan

Andy Leone University of Miami

Melissa Lewis University of Utah

Feng Li University of Michigan

Kate Litvak Northwestern University Law School

Kristin Luttecke University of Colorado

Tom Lys Northwestern University

Mark Maffett University of North Carolina

Jeremy Michels University of Colorado

Brian Miller Indiana University

Karl Muller Penn State University

Venky Nagar University of Michigan

Karen Nelson Rice University

Valeri Nikolaev University of Chicago

Maria Ogneva Stanford University

Ed Owens University of Rochester

Paige Patrick University of Colorado

Thomas Pfeiffer University of Vienna

Joe Piotroski Stanford University

Marlene Plumlee University of Utah

Troy Pollard University of Colorado

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Eddie Riedl Harvard Business School

Leslie Robinson Dartmouth College

Steve Rock University of Colorado

Jonathan Rogers University of Chicago

Darren Roulstone Ohio State University

Tatiana Sandino University of Southern California

Frank Selto University of Colorado

Eric So Stanford University

Naomi Soderstrom University of Colorado

Mark Soliman University of Washington

Phillip Stocken Dartmouth College

Dan Taylor University of Pennsylvania

Jake Thornock University of Washington

Irem Tuna London Business School

Mohan Venkatachalam Duke University

Rodrigo Verdi Massachusetts Institute of Technology

Linda Vincent Northwestern University

Jason Waldron KPMG

David Weber University of Connecticut

Jessica Weber University of Colorado

Hal White University of Michigan

Christopher Williams University of Michigan

Mike Willenborg University of Connecticut

Joanna Wu University of Rochester

Nir Yehuda Northwestern University

Teri Yohn Indiana University

Sarah Zechman University of Chicago