Past Events

Spring 2022 Events (Virtual)

Thursday, January 27th, 2022 - 11:00 AM - 12:00 PM Eastern Time
Presenter: Charles McClure and Anastasia Zakolyukina (U. of Chicago)
Paper: Non-GAAP Reporting and Investment
Registration: https://georgetown.zoom.us/meeting/register/tJwodOusqDIrGdYqh2OBghk11bXnAiC4WWM0
Archived recording

Thursday, February 10th, 2022 - 11:00 AM - 12:00 PM Eastern Time
Presenter: Waqar Ali (INSEAD) and Ayung Tseng (Georgetown)
Paper: The Effects of ASC 606 on Revenue Recognition
Registration: https://georgetown.zoom.us/meeting/register/tJModemppjgoEtL7EYXfsnvFrlQLmtNFdd9Z
Archived recording

Thursday, February 24th, 2022 - 11:00 AM – 12:00 PM Eastern Time
Presenter: Alon Kalay (Michigan State) and Gil Sadka (UT Dallas)
Paper: When Micro Firms Speak Macro: Evidence on Firms’ Macroeconomic Disclosures
Registration: https://georgetown.zoom.us/meeting/register/tJckd-qppzgrH9SARrTrLiAWH9Ncy9H6RQWN
Archived recording

Thursday, March 10th, 2022 - 9:00 AM – 10:00 AM Eastern Time
Presenter: Oliver Binz (INSEAD)
Paper: Investment, Inflation, and the Role of Internal Information Systems as a Transmission Channel
Registration: https://georgetown.zoom.us/meeting/register/tJcuduGqrzItGtAP9KopnxOD9wf1bCXOLW0L
Archived recording

Thursday, March 24, 2022 - 11:00 AM – 12:00 PM Eastern Time
Presenter: Eric Weisbrod (U. of Kansas)
Paper: Forecasting Earnings Using k-Nearest Neighbors
Registration: https://georgetown.zoom.us/meeting/register/tJEpcO2gqzorE908y19WFXzRfiWmkZ13BVUn
Archived recording

Thursday, April 7th, 2022 - 10:00 AM – 11:00 AM Eastern Time
Presenter: Edwige Cheynel (Wash. U. in St. Louis)
Paper: Using Machine Learning to Measure Conservatism
Registration: https://georgetown.zoom.us/meeting/register/tJcocuGgrj8tHdVtfkhfQpGWXGreyf8ExgBL
Archived recording

Thursday, April 21st, 2022 - 11:00 AM – 12:00 PM Eastern Time
Presenter: Wuyang Zhao (UT at Austin)
Paper: Why Has PEAD Declined Over Time? The Role of Earnings News Persistence?
Registration: https://georgetown.zoom.us/meeting/register/tJcrdu-vqT4vEtVVDjYyDwaVAXIaLLs2kNu2
Archived recording

Thursday, May 5th, 2022 - 10:30 AM - 12:00 PM Eastern Time
Topic: ESG Reporting
Time: 10:30 AM – 11:15 AM
Presenter: Richard Barker (U. of Oxford)

Paper: Seeing Double - Financial Accounting and Reporting from the Perspectives of Both Financial Materiality and Environmental Materiality

Time: 11:15 AM – 12:00 PM
Presenter: Henry Friedman (UCLA)

Paper: A Theoretical Framework for ESG Reporting to Investors
Registration: https://georgetown.zoom.us/meeting/register/tJAoc-6oqD8uHdbSET9PoxJIG2QWxhDA4u3n
Archived recording

May 12 Thursday 10:30 AM – 12:00 PM Eastern Time
Topic: ASU 2016-01 Reporting Investment Fair Value Changes in the Income Statement
Time: 10:30 AM – 11:15 AM

Presenter: Barrett Wheeler (Tulane)
Paper: Real Effects of Recognizing Fair Value Changes in Net Income on Firms’ Investment Choices

Time: 11:15 AM – 12:00 PM

Presenter: Zeqiong Huang (Yale)
Paper: Net Income Measurement, Investor Inattention, and Firm Decisions
Registration: https://georgetown.zoom.us/meeting/register/tJwkfu6srjIjH9LrAXkdugMnvxB3xVVbdSPV
Archived recording

May 26 Thursday 11:00 AM – 12:00 PM Eastern Time
Presenter: Guoman She (U. of Hong Kong) and Haifeng You (HKUST)
Paper: Does the Stock Market Allocate Capital Efficiently? Evidence from Aggregate Earnings
Registration: https://georgetown.zoom.us/meeting/register/tJMtdemhrT4uE9JTifjqwTW55TRRokGla2VY
Archived recording

Fall 2021 Events (Virtual)

Thursday, September 16, 2021 - 11:00 AM - 12:00 PM Eastern Time
Presenter: Robert Resutek (U. of Georgia)
Paper: The Effect of Accrual Heterogeneity on Accrual Quality Inferences
Registration: https://georgetown.zoom.us/meeting/register/tJMpd-uurTssHtavJagas06orHdiqXxXIxos 
Archive Recording

Thursday, September 23, 2021 - 11:00 AM – 12:00 PM Eastern Time
Presenter: X. Daniel Jiang (U. of Waterloo)
Paper: Lost in Standardization: Revisiting Accounting-based Return Anomalies Using As-filed Financial Statement Data
Registration: https://georgetown.zoom.us/meeting/register/tJIkdOyqqz8pGtdv9K19IG06lEUgS37eEEJz
Archived recording

Thursday, September 30, 2021 - 10:30 AM – 12:00 PM Eastern Time
Topic: Valuation of Intangible Capital

Time: 10:30 AM - 11:15 AM
Presenter: Aneel Iqbal, Anup Srivastava, Rong Zhao (Calgary) and Shiva Rajgopal (Columbia)
Paper: Value of Internally Generated Intangible Capital

Time: 11:15 AM - 12:00 PM
Presenter: Ethan Rouen (Harvard)
Paper: The Stock Market Valuation of Human Capital Creation
Registration: https://georgetown.zoom.us/meeting/register/tJ0rdemrqT0qE90JFQbLR93O7j8HPmqSbFFG
Archived Recording

Thursday, October 7, 2021 - 11:00 AM – 12:00 PM Eastern Time
Presenter: Venkat Peddireddy (China Europe International Business School)
Paper: Estimating Maintenance CapEx
Registration: https://georgetown.zoom.us/meeting/register/tJwkfuippz0uGNPJS1dvhKpPLkdwEZ1IxK0Z
Archived recording

Thursday, October 21, 2021 - 11:00 AM – 12:00 PM Eastern Time
Presenter: Eddie Riedl & Federico Siano (Boston University)
Paper: Changes in Risk Factor Disclosures and the Variance Risk Premium
Registration: https://georgetown.zoom.us/meeting/register/tJUvdemsrT0uHdMXTC1Hrdo5GaDcsdcnNleF
Archived Recording

Thursday, November 4, 2021 - 11:00 AM – 12:00 PM Eastern Time
Presenter: Pierre Liang (Carnegie Mellon)
Paper: Pattern Recognition and Anomaly Detection in Bookkeeping Data
Registration: https://georgetown.zoom.us/meeting/register/tJMvdemrrj8qHdUJIm8fBvgUS2EpxIm6Xna5
Archived Recording


Thursday, November 18, 2021 - 11:00 AM – 12:00 PM Eastern Time
Presenter: Bjørn Jørgensen (Copenhagen Business School)
Paper: Accounting-based Valuation with Inter-firm Information Transfers
Registration: https://georgetown.zoom.us/meeting/register/tJIoduuvrjkqHtH7aWJr4nHmJ15QBu7s0EG7
Archived Recording

Thursday, December 2, 2021 - 9:00 AM – 10:00 AM Eastern Time
Presenter: Guochang Zhang (Hong Kong University)
Paper: A Basic Theory of Financial Reporting: Designing Financial Statements to Serve Invertors' Need
Registration: https://georgetown.zoom.us/meeting/register/tJckdOCrrzIpG9wjLsiNL-rczPN4wQk2Flmn
Archived recording

Thursday, December 16, 2021 - 11:00 AM – 12:00 PM Eastern Time
Presenter: Cristi Gleason (U of Iowa)
Topic: The Measurement of Quarterly Earnings: Integral versus Discrete Method
Registration: https://georgetown.zoom.us/meeting/register/tJ0vfuiqqzwqHtD179v8cNR1rd-qUWY0_h9F
Archived recording

 Spring 2021 Events (Virtual)

Wednesday, January 20, 2021 - 11:00 AM - 12:00 PM Eastern Time
Presenter: Steven Monahan (Utah)
Paper: Evaluating Price Informativeness and its Determinants
Registration: https://iu.zoom.us/meeting/register/tZcvc--oqDsrG9Ryl-UJIFQ4ttzQHcvIuOUD
Archived recording

Wednesday, January 27, 2021 - 9:30 AM – 11:00 AM Eastern Time
Topic: Machine Learning in Fundamental Analysis
Presenter: Haifeng You (HKUST)
Time: 9:30 AM – 10:15 AM
Paper: Fundamental Analysis via Machine Learning

Presenter: Oliver Binz (INSEAD)
Time: 10:15 AM – 11:00 AM
Paper: What Can Analysts Learn from Artificial Intelligence about Fundamental Analysis?
Registration: https://iu.zoom.us/meeting/register/tZwuceygqz8iGNfsjgjlwOmeeSvDD6aUwlYH
Archived recording

Wednesday, February 3, 2021 - 11:00 AM – 12:00 PM Eastern Time
Presenter: Stephen Penman (Columbia)
Paper: The Accruals-Cash Flow Relation and the Evaluation of Accrual Accounting
Registration: https://iu.zoom.us/meeting/register/tZckdeugrTgrGN1Shvh_5g0kuHjgmsJjHmrH
Archived recording

Wednesday, February 17, 2021 - 4:00 PM – 5:00 PM Eastern Time
Presenter: Andrew Jackson (UNSW Sydney)
Paper: Asymmetric Timeliness in Earnings: Insights from Earnings Disaggregation
Registration: https://iu.zoom.us/meeting/register/tZIuf-mvrzkpEtOf1yrer_4XEECIui7Qu4G-
Archived recording

Wednesday, February 24, 2021 - 11:00 AM – 12:00 PM Eastern Time
Presenter: Stephen Terry (Boston University)
Paper: The Macro Impact of Short-Termism
Registration: https://iu.zoom.us/meeting/register/tZMtduCqrjwoHNbj1g6P6hCWr7sW8uhZesRD
Archived recording

Wednesday, March 10, 2021 - 11:00 AM – 12:00 PM Eastern Time
Presenter: Stephannie Larocque (Notre Dame)
Paper: On the Informativeness of Unexpected Exclusions from Street Earnings
Registration: https://iu.zoom.us/meeting/register/tZ0qc-mhqToiGtADeFZ4FvR-O7BNOK5D_6_3
Archived recording

Wednesday, March 24, 2021 - 11:00 AM – 12:00 PM Eastern Time
Presenter: Sara Toynbee (UT Austin)
Paper: The Justifiability of Financial Reporting Preferences in Accounting for Intangibles in Business Combinations
Registration: https://iu.zoom.us/meeting/register/tZAscu-orTktGNx7-aXvGiLr6Bs1E6paZRet
Archived recording

Wednesday, April 7, 2021 - 11:00 AM – 12:00 PM Eastern Time
Presenter: Sean Wang (Southern Methodist U.)
Paper: Measuring Intangible Capital with Market Prices
Registration: https://iu.zoom.us/meeting/register/tZwtdu-hqj8sHt1W28OA7tjgcuC5s0OBbbv4
Archived recording

Wednesday, April 21, 2021 - 11:00 AM – 12:00 PM Eastern Time
Presenter: Alfred Wagenhofer (U. of Graz)
Paper: Rules-Based versus Principles-Based Accounting Standards: A Relevance-Enforceability Tradeoff
Registration: https://iu.zoom.us/meeting/register/tZEkdeCorjsqHtzZy52Hn-bTLz6WAnM-dIrk
Archived recording

Wednesday, April 28, 2021 - 11:00 AM – 12:00 PM Eastern Time
Presenter: Shyam Sunder (Yale)
Topic: What Shall We Say is Good Accounting?
Registration: https://iu.zoom.us/meeting/register/tZEvf-qprD0vHNBWHctvZ1uH4i7wcuNjeSoY
Archived recording


Virtual Events (2020)

 
Thursday, September 17, 2020: 11:00 AM – 12:00 PM Eastern Time
Presenters: Sudipta Basu (Temple) and Greg Waymire (Emory)
Paper: The Evolution of Double-Entry Bookkeeping
Please click here to Register
Archive Recording

 
Thursday, September 24, 2020: 11:00 AM – 12:00 PM Eastern Time
Presenter: Paul Zarowin (NYU)
Paper: The Information Benefits of R&D Capitalization
Please click here to Register
Archived recording
 
Monday, September 28, 2020: 11:00 AM – 12:00 PM Eastern Time
Presenter: Martin Kapons (Tilberg)
Paper: R&D expenses, R&D capitalization, the book-to-price ratio and the cross-section of returns
Please click here to Register
Archive Recording
 
Monday, October 5, 2020: 11:00 AM – 12:00 PM Eastern Time
Presenter: Peter Easton (Norte Dame)
Paper: Attrition Bias and Inferences regarding Earnings Properties: Evidence from Compustat Data
Please click here to register
Archive Recording

Thursday, October 15, 2020: 11:00 AM - 12:00 PM Eastern Time
Presenter: Jake Thomas (Yale)
Paper: Has Accounting Gone Bad?
Please click here to Register
Archived Recording
 
Thursday, October 29, 2020: 11:00 AM – 12:00 PM Eastern Time
Presenter: Gil Sadka (UT Dallas)
Paper: Did Earnings Lose Their “Relevance"?
Please click here to Register
Archived Recording
 
Thursday, November 5, 2020: 11:00 AM – 12:00 PM Eastern Time
Presenter: Shiva Rajgopal (Columbia), Anup Srivastava (Calgary), and Rong Zhao (Calgary)
Paper: Do Technology Firms Generate Excess Profits?
Please click here to register
Archived recording
 
Thursday, November 12, 2020: 11:00 AM – 12:00 PM Eastern Time
Presenter: Joshua Ronen (NYU), and Amedeo Pugliese (Padua, Italy; Pompeu Fabra, Spain)
Paper: Do Financial Statements Inform of Banks’ Resilience? Evidence from the EBA Stress Test
Please click here to register
Archived recording
 
Monday, November 16, 2020: 11:00 AM – 12:00 PM Eastern Time
Presenter: Ray Ball (Chicago)
Paper: FASB was right: Earnings beat cash flows when predicting future cash flows
Please click here to register
Archived recording