*Presenting author
Wednesday, May 22
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Delegates arrive
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20:00 – 22.00 |
Informal early bird reception (by invitation only): Capri by Fraser Hotel Scharrenstraße 22, 10178, Berlin |
Thursday, May 23
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09.00 – 09.25 |
Registration |
| 9.25 – 9.30 |
Opening remarks
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| 9.30 – 10.30 |
Session 1: Fair value accounting: Perspectives for future research Cathy Shakespeare* (University of Michigan), Ryan McDonough (Rutgers University) and Argyro Panaretou (Lancaster University); Discussant: Ulf Brüggemann (Humboldt University)
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| 10.35 – 11.35 |
Session 2: Accounting conservatism and the profitability of corporate insiders Akram Khalilov (Universidad Carlos III de Madrid); and Beatriz Garcia Osma* (Universidad Carlos III de Madrid); Discussant: Sudipta Basu (Temple University)
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| 11.35 – 12.00 |
Coffee break
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| 12.00 – 13.00 |
Session 3: Selective disclosure and the role of form 8-K in the post-Reg FD era Cristi Gleason* (University of Iowa); Zhejia Ling (Iowa State University); and Rong Zhao (University of Calgary) Discussant: Frank Heflin (University of Georgia)
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| 13.00 - 14.30 |
Lunch
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| 14.30 – 15.30 |
Session 4: The effect of trade secrets protection on disclosure of forward-looking financial information Yutao Li* (University of Lethbridge); and Yan Li (University of Melbourne) Discussant: Steve Stubben (University of Utah)
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| 15.30 – 16.00 |
Afternoon tea break
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| 16.00 – 17.00 |
Session 5: Do anti-bribery laws reduce the cost of equity? Evidence from the UK Bribery Act 2010 Suhee Kim* (University of Edinburgh); William Rees (University of Edinburgh); and Vathunyoo Sila (University of Edinburgh) Discussant: Dan Amiram (Tel Aviv University)
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| 17.00 – 17.30 | ESMT Berlin Campus Tour |
| 17.30 – 18.15 |
JBFA Editorial Board meeting
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| 19:30 |
Conference dinner Aigner Gendarmenmarkt Französische Strasse 25, 10117 Berlin
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Friday, May 24
| 9.00 - 10.00 |
Session 6: The effect of audit market structure on audit quality and audit pricing in the private-client market Jeroen van Raak (University of Amsterdam); Eric Peek* (Erasmus University); Roger Meuwissen (Maastricht University); and Caren Schelleman (Maastricht University) Discussant: Annita Florou (Bocconi University)
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| 10.05 – 11.05 |
Session 7: Internal information quality and firm innovation Kelly Huang* (Florida International University); Brent Lao (Illinois State University); and Gregory McPhee (Clemson University) Discussant: Gilad Livne (Exeter University)
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| 11.05 – 11.30 |
Morning coffee break
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| 11.30 – 12.30 |
Session 8: Measuring CEO personality using machine-learning algorithms: A new approach and validity tests Karel Hrazdil (Simon Fraser University); Jiri Novak (Charles University); Rafael Rogo* (Indiana University); Christine Wiedman (University of Waterloo); and Ray Zhang (Simon Fraser University) Discussant: Christoph Sextroh (Tilburg University)
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| 12.30 – 13.30 | Lunch et finis |