16 September
Naomi Soderstrom: „In Search of Money and Fame: Narcissistic Managers and MCS Incentive Design“
University of Melbourne
21 October
Christian Laux: „The Adverse Effect of Internal Control on Governance and Leverage“
Vienna University of Economics and Business
4 November
Martin Jacob: „Tax Policy and Corporate Investments Around the World“
WHU Otto Beisheim School of Management
25 November
David Windisch: „Enforcement, Managerial Discretion, and the Informativeness of Accruals“
University of Graz
9 December
Joachim Gassen: „The Decision Usefulness of Financial Accounting Information: An Experimental Interview Study of Institutional Investors“
Humboldt University Berlin
8 February
Igor Kadach: „Mutual Fund Trading Pressure, Stock Mispricing, and Management Earnings Forecasts“
New York University
10 February
Jeremy Bertomeu: „Using models and data to test theory“
Baruch College, City University of New York
16 February
Katharina Hombach: „Mandatory versus Voluntary Disclosure: Evidence from EU Regulation“
Ludwig-Maximilians-University Munich
17 February
Reeyarn Li: „Democratic Judges, Litigation Risk, and Voluntary Disclosure via 8-K Filings“
Hong Kong University of Science and Technology
18 February
Pietro Bonetti: „Renegotiation and the Contractibility of Accounting Information: Evidence from a Bankruptcy Reform“
University of Padua/
9 March
Edith Leung: „Non-GAAP Earnings Disclosure in Loss Firms“
Erasmus University Rotterdam
6 April
Joao Granja: „Do Strict Regulators Increase the Transparency of the Banking System?“
MIT Sloan School of Management, Cambridge
12 April
John Christensen: „Financial Reporting and the Qualitative Characteristics“
University of Southern Denmark
13 April
Amir Amel-Zadeh: „Has the impairment-only approach for goodwill improved the usefulness of goodwill numbers to investors? Evidence from two natural experiments“
University of Cambridge Judge Business School
27 April
Devrimi Kaya: „Disclosure Incentives and Data Availability for Private Firms: Implications for Comparisons of Public and Private Firm Financial Reporting Quality“
Friedrich-Alexander University Erlangen-Nürnberg
1 June
Zoltan Novotny-Farkas: „Comparability and predictive ability of loan loss provisions – The role of accounting regulation versus bank supervision“
Lancaster University
20 June
David Agrawal: „Relocation of the Rich: Migration in Response to Top Tax Rate Changes from Spanish Reforms“
University of Kentucky