Past Research Seminars

2021 2020 2019 2018 2017 2016 2015 2014 2013
Year Date Speaker Title
2021 Wed, 20 Jan,
17:00 - 18:30
Webinar (Zoom)
Ting-Hsuan Wu
The University of Sydney Business School
Voluntary segment disclosure and competition in product markets
  Wed, 3 Mar,
17:00 - 18:30
Webinar (Zoom)
Ronald Dye
Northwestern University,
Kellogg School of Management
Earnings Management Styles
  Wed, 24 Mar,
17:00 - 18:30
Webinar (Zoom)
Jonathan Bonham
University of Chicago,
Booth School of Business
Contracting on Aggregated Estimates of what Firm Owners Value
  Tue, 30 Mar,
16:15 - 17:45
Online (Zoom)
Lin Peng
Baruch College,
Zicklin School of Business
Face Value: Trait Inference, Performance Characteristics, and Market Outcomes for Financial Analysts
  Wed, 14 Apr,
11:00 - 12:30
Webinar (Zoom)
Pingyang Gao
University of Hong Kong,
HKU Business School
Negotiated Accounting Measurement Rules in Debt Contracts
  Wed, 28 Apr,
11:00 - 12:30
Webinar (Zoom)
Stefan Schantl
University of Melbourne,
Faculty of Business and Economics
Economic Effects of Increasing Litigation Risk on Corporate Disclosure
  Tue, 11 May,
16:15 - 17:45
Online (Zoom)
Stefano Cascino
The London School of Economics and Political Science (LSE)
Bankruptcy in Groups
  Wed, 19 May,
17:00 - 18:30
Webinar (Zoom)
Cyrus Aghamolla
University of Minnesota,
Carlson School of Management
Endogenous offer arrival in the market for lemons
  Wed, 9 June,
17:00 - 18:30
Webinar (Zoom)
Gaoqing Zhang
University of Minnesota,
Carlson School of Management
Risk-Return Considerations in the Measurement and Reporting of Investment Expenditures
  Tue, 5 Oct,
16:15 - 17:45
PLM F 103/104
Nicolas Rudolf
Université de Lausanne,
Department of Accounting and Control
How Do Non-Performing Loans Evolve along the Economic Cycle? The Role of Macroeconomic Conditions and Legal Efficiency
  Wed, 13 Oct,
17:00 - 18:30
Webinar (Zoom)
Bjørn N. Jørgensen
Copenhagen Business School,
Department of Accounting
Accounting-based Valuation with Inter-firm Information Transfers
  Wed, 27 Oct,
17:00 - 18:30
Webinar (Zoom)
Anne Beyer
Stanford
Graduate School of Business
Pro forma disclosures and investor base
  Tue, 2 Nov,
16:15 - 17:45
PLM F 103/104
Zoltán Novotny-Farkas
WU Vienna University of Economics and Business
Accounting Classification and Equity Investors’ Perception of Hybrid Financial Instruments
  Wed, 10 Nov,
17:00 - 18:30
Webinar (Zoom)
Eti Einhorn
Tel Aviv University,
Coller School of Management
A New Perspective on Asymmetric Cost Behavior
  Wed, 24 Nov,
17:00 - 18:30
Webinar (Zoom)
Liyan Yang
University of Toronto,
Rotman School of Management
Secret and Overt Information Acquisition in Financial Markets
  Wed, 8 Dec,
17:00 - 18:30
Webinar (Zoom)
Davide Cianciaruso
HEC Paris, Accounting and Management Control Department
Cancel Culture and Social Learning

 

Year Date Speaker Title
2020 Wed, 27 May,
17:00 - 18:30
Webinar (Zoom)
Volker Laux
The University of Texas at Austin,
McCombs School of Business
Accounting Conservatism, Debt Contracting, and Discretionary Information Acquisition
  Wed, 17 June,
17:00 - 18:30
Webinar (Zoom)
Brian Mittendorf
The Ohio State University,
Fisher College of Business
Incentive Provision in Light of the Operational and Financing Roles of Angels
  Wed, 19 Aug,
17:00 - 18:30
Webinar (Zoom)
Paul E. Fischer
The Wharton School,
University of Pennsylvania
A theory of rational investment screens
  Wed, 9 Sep,
17:00 - 18:30
Webinar (Zoom)
Jeremy Bertomeu
Olin Business School,
Washington University in St. Louis
Disclosure and Investor Inattention
  Wed, 30 Sep,
17:00 - 18:30
Webinar (Zoom)
Ilan Guttman
NYU Stern
School of Business
Sequential Reporting
  Wed, 21 Oct,
17:00 - 18:30
Webinar (Zoom)
Paulo Maduro
University Carlos III of Madrid,
Dept. of Business Administration
Earnings misreporting over the business cycle
  Tue, 3 Nov,
16:15 - 17:45
Online (Zoom)
Vlad-Andrei Porumb
University of Groningen, Faculty of Economics and Business
Expanded Auditor’s Report Disclosures and Loan Contracting
  Wed, 4 Nov,
17:00 - 18:30
Webinar (Zoom)
Haresh Sapra
University of Chicago,
Booth School of Business
CECL: Timely Loan Loss Provisioning and Bank Regulation
  Tue, 24 Nov,
16:15 - 17:45
Online (Zoom)
Shivaram Rajgopal
Columbia Business School, New York
Do the Socially Responsible Walk the Talk?
  Wed, 25 Nov,
17:00 - 18:30
Webinar (Zoom)
Mirko Heinle
The Wharton School,
University of Pennsylvania
Long-Term Information in the Decision to Provide a Short-Term Forecast
  Wed, 16 Dec,
17:00 - 18:30
Webinar (Zoom)
Carlos Corona
The Ohio State University,
Fisher College of Business
Accounting Standards Uniformity, Comparability, and Resource Allocation Efficiency

 

Year Date Speaker Title
2019 Tue, 26 Mar,
16:15 - 17:45
KOL G 220
Thomas Rauter
University of Chicago, Booth School of Business
Policeman for the World: U.S. Enforcement of Foreign Corruption Regulation and Corporate Investment Policies
  Tue, 9 Apr,
16:15 - 17:45
KOL G 220
Henry Friedman
UCLA Anderson School of Management
Optimal Reporting When Additional Information Might Arrive
  Tue, 16 Apr,
16:15 - 17:45
KOL G 220
Qi Chen
Duke University, Fuqua School of Business
Investor Attention and Disclosure Effectiveness
  Tue, 14 May,
16:15 - 17:45
KOL G 220
Lian Fen Lee
Boston College, Carroll School of Management
The forecasting use of EBITDA covenants by equity investors
  Tue, 21 May,
16:15 - 17:45
KOL G 220
Davide Cianciaruso
HEC Paris
Strategic Withholding and Imprecision in Asset Measurement
  Tue, 15 Oct,
16:15 - 17:45
SOD 1 104
Xiao-Jun Zhang
Haas School of Business, University of California, Berkeley
Financial Leverage and Expected Stock Returns: Evidence from Firms with Positive/Negative Net Debt
  Tue, 22 Oct,
16:15 - 17:45
KO2 F 152
Thomas Hemmer
Rice University, Jones Graduate School of Business
A Smooth Model of Hard Bonus Caps and Floors: Theory and Empirical Implications
  Tue, 29 Oct,
16:15 - 17:45
SOD 1 104
Tsahi Versano
Coller School of Management, Tel Aviv University
Silence Can Be Golden: On the Value of Allowing Managers to Keep Silent When Information is Soft
  Tue, 19 Nov,
16:15 - 17:45
PLM F 103/104
Delphine Samuels
MIT Sloan School of Management
The Impact of Open Data on Public Procurement

 

Year Date Speaker Title
2018 Tue, 13 Mar,
16:15 - 17:45
KOL G 220
Thorsten Sellhorn
LMU Munich,
Munich School of Management
The impact of accounting standards on pension investment decisions
 
  Tue, 20 Mar,
16:15 - 17:45
KOL G 220
Xiaojing Meng
New York University,
Stern School of Business
Uncertainty about information endowment, option value of voluntary disclosure and investment efficiency
  Tue, 8 May,
16:15 - 17:45
KOL G 220
Christian Hofmann
LMU Munich,
Munich School of Management
Authority and Accountability in Hierarchies – A Middle-Manager Perspective
 
  Tue, 26 Jun,
16:15 - 17:45
KOL G 212
Eva Labro
University of North Carolina at Chapel Hill, Kenan-Flagler Business School
How do Management Control Mechanisms Change when Plants Change Hands? Evidence from US Census Data
  Tue, 23 Oct,
16:15 - 17:45
SOD 1 104
Haresh Sapra
University of Chicago, Booth School of Business
Accounting versus Prudential Regulation
  Tue, 6 Nov,
16:15 - 17:45
SOD 1 104
Martin Jacob
WHU, Otto Beisheim School of Management
Tax Enforcement (de)Centralization: Tax Compliance versus Competitiveness
  Tue, 20 Nov,
16:15 - 17:45
SOD 1 104
Jeroen Suijs
Erasmus School of Economics, Erasmus University Rotterdam
Reporting Horizon, Reporting Aggressiveness and Investment Efficiency
  Tue, 4 Dec,
16:15 - 17:45
SOD 1 104
Wei Tang
Georgetown University
Borrower-provided information versus customer-generated product information on Twitter in bank loan contracting

 

Year Date Speaker Title
2017 Tue, 10 Jan,
16:15 - 17:45
PLM F 103/104
Jeremy Bertomeu
Baruch College/CUNY,
Zicklin School of Business
A Theory of the Accounting Accelerator
  Tue, 7 Mar,
16:15 - 17:45
PLM F 103/104
Stephen Penman
Columbia University,
Graduate School of Business
Accounting-based Estimates of the Cost of Capital: A Third Way
  Mon, 3 Apr,
12:00 - 13:30
KOL G 212
Christian Leuz
Chicago Booth
University of Chicago
Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime
  Tue, 11 Apr,
16:15 - 17:45
PLM F 103/104
Stefan Reichelstein
Stanford
Graduate School of Business
Relating Product Prices to Long-Run Marginal Cost: Evidence from Solar Photovoltaic Modules
  Tue, 30 May,
16:15 - 17:45
PLM F 103/104
Holger Daske
University of Mannheim,
Business School
Why Did Politicians Intervene in the Fair Value Debate? The Role of Ideology and Special Interests
  Tue, 13 Jun,
16:15 - 17:45
PLM F 103/104
Volker Laux
The University of Texas at Austin,
McCombs School of Business
Effects of Accounting Conservatism on Investment Efficiency and Innovation
  Tue, 27 Jun,
16:15 - 17:45
PLM F 103/104
Jonathan Glover
Columbia University,
Graduate School of Business
Accounting Conservatism and Incentives: Intertemporal Considerations
  Tue, 19 Sep,
16:15 - 17:45
HAH E 10
Jason Kuang
Georgia Tech,
Scheller College of Business
When is $1,000,000 greater than $1 million? The effects of numerosity and construal levels on performance evaluation
  Tue, 17 Oct,
16:15 - 17:45
AFL E 22
Luzi Hail
Wharton School of the University of Pennsylvania
Corporate Scandals and Regulation
  Tue, 24 Oct,
16:15 - 17:45
RAI J 031
Thomas Hemmer
Rice University, Jones Graduate School of Business
Aggregation and Convexity in the Provision of Dynamic Incentives
 

 

Year Date Speaker Title
2016 Tue, 1 Mar,
16:15 - 17:45
PLM F 103/104
Carlo Gallimberti
Boston College
Carroll School of Management
Debt covenants and risk-taking
  Tue, 15 Mar,
16:15 - 17:45
PLM F 103/104
Steve Huddart
Penn State University
Smeal College of Business
Accounting Information Systems and Asset Prices
  Tue, 3 May,
16:15 - 17:45
PLM F 103/104
Jenny Chu
University of Cambridge
Judge Business School
The Valuation Premium for a String of Positive Earnings Surprises: The Role of Earnings Manipulation
  Tue, 17 May,
16:15 - 17:45
PLM F 103/104
Haresh Sapra
Chicago Booth
University of Chicago
A Model of Principles-Based vs. Rules-Based Standards
  Tue, 31 May,
16:15 - 17:45
PLM F 103/104
David Yermack
NYU Stern
School of Business
Corporate Governance and Blockchains
  Tue, 20 Sep,
16:15 - 17:45
PLM F 103/104
Richard Saouma
The University of Utah
Allocating Non-Monetary Resources
  Tue, 4 Oct,
16:15 - 17:45
PLM F 103/104
Zacharias Sautner
Frankfurt School of Finance & Management
The Retention Effects of Unvested Equity: Evidence from Accelerated Option Vesting
  Tue, 25 Oct,
16:15 - 17:45
PLM F 103/104
Lucas Mahieux
Toulouse School of Economics
Conflicts of Interest in Auditing
 
  Tue, 8 Nov,
16:15 - 17:45
PLM F 103/104
Alfred Wagenhofer
University of Graz,
IUC
Increasing Internal Controls Incentives and Welfare Through Conservative Accounting
  Tue, 15 Nov,
16:15 - 17:45
PLM F 103/104
Anil Arya
Fisher College of Business,
The Ohio State University
Time-to-Market when a Competitor is also a Supplier

 

Year Date Speaker Title
2015 Tue, 17 Mar,
16:15 - 17:45
PLM F 103/104
Bjorn Jorgensen
The London School of Economics and Political Science (LSE)
Why Do Firms Gravitate to Selective Disclosure?
  Tue, 24 Mar,
16:15 - 17:45
PLM F 103/104
Wayne Guay
Wharton School of the University
of Pennsylvania
Why Do CEOs Hold So Much
Unconstrained Equity?
  Tue, 31 Mar,
16:15 - 17:45
PLM F 103/104
Mirko Heinle
Wharton School of the University
of Pennsylvania
A Theory of Risk Disclosure
  Tue, 14 Apr,
16:15 - 17:45
PLM F 103/104
Alan Jagolinzer
University of Colorado
Strategic Choice of Fair Value Estimates
  Tue, 21 Apr,
16:15 - 17:45
PLM F 103/104
Kai Li
University of British Columbia, Sauder School of Business
National Culture, Corporate Governance Practices, and Firm Performance
  Tue, 12 May,
16:15 - 17:45
PLM F 103/104
Russell Lundholm
University of British Columbia,
Sauder School of Business
Do Analysts Forecasts Vary Too Much?
  Tue, 19 May,
16:15 - 17:45
PLM F 103/104
Francois Brochet
Boston University
School of Management
Stock Returns before Contentious Shareholder Votes
  Tue, 16 June,
16:15 - 17:45
PLM F 103/104
Frank Gigler
University of Minnesota
Necessary and Sufficient Conditions for the Communication of Post-Decision Private Information to Have Value
  Tue, 15 Sept,
16:15 - 17:45
PLM F 103/104
Ilia D. Dichev
Emory University,
Goizueta Business School
Accrual Duration
  Tue, 6 Oct,
16:15 - 17:45
PLM F 103/104
Guillaume Plantin
Sciences Po Paris
Marking to Market versus Taking to Market
  Tue, 27 Oct,
16:15 - 17:45
PLM F 103/104
Ilan Guttman
New York University,
Stern School of Business
Strategic Timing of IPO and Disclosure - A Dynamic Model of Multiple Firms
  Tue, 17 Nov,
16:15 - 17:45
PLM F 103/104
Pepa Kraft
New York University,
Stern School of Business

Qualitative Corporate Disclosure and Credit Analysts' Soft Rating Adjustments

  Tue, 24 Nov,
16:15 - 17:45
PLM F 103/104
Benjamin E. Hermalin
University of California
Walter A. Haas School of Business

At the Helm, Kirk or Spock? The Pros and Cons of Charismatic Leadership

 

Year Date Speaker Title
2014 Tue, 15 Apr,
16:15 - 17:45
PLM F 103/104
Zoltan Novotny-Farkas
Lancaster University
The economic consequences of including fair value adjustments to shareholders’ equity in regulatory capital calculations
  Tue, 03 June,
16:00 - 17:30
PLM F 103/104
Christopher D. Ittner
Wharton School of the University
of Pennsylvania
An Explanatory Investigation of the Determinants and Ratings Implications of Performance Appraisal Plan Characteristics
  Tue, 17 June,
16:00 - 17:30
PLM F 103/104
Haresh Sapra
University of Chicago,
Booth School of Business
Asset Substitution, Debt Overhang, and Regulation
  Tue, 23 Sep,
16:15 - 17:45
PLM F 103/104
Ulf Brüggemann
Humboldt-Universität zu Berlin
The effect of regulatory harmonization on cross-border labor migration: Evidence from the accounting profession
  Tue, 7 Oct,
16:15 - 17:45
PLM F 103/104
Sharon Katz
Columbia Business School
Private Ownership and the Cost of Debt: Evidence from the Bond Market
  Tue, 14 Oct,
16:00 - 17:30
PLM F 103/104
Luzi Hail
Wharton School of the University
of Pennsylvania
A Tale of Two Regulators: Risk Disclosures, Liquidity, and Enforcement in the Banking Sector
  Tue, 21 Oct,
16:15 - 17:45
PLM F 103/104
Tim Baldenius
New York University (NYU),
Stern School of Business
Intrafirm Trade, Pay-Performance Sensitivity and Organizational Structure
  Tue, 28 Oct,
16:15 - 17:45
PLM F 103/104
Thomas Hemmer
Rice University, Houston
Management by the Numbers: A Formal Approach to Deriving Informational and Distributional Properties of "Un-managed" Earnings
  Tue, 18 Nov,
16:15 - 17:45
PLM F 103/104
Thomas Keusch
Erasmus University Rotterdam
Inside the Black Box: The Characteristics and Consequences of Board Risk Oversight
  Tue, 25 Nov,
16:15 - 17:45
PLM F 103/104
Anya Kleymenova
University of Chicago,
Booth School of Business
Consequences of Mandated Bank Liquidity Disclosures

 

Year Date Speaker Title
2013 Wed, 17 Apr,
14:15-15:45
KOL E 13
Steven Zeff
Rice University, Houston
The Objectives of Financial Reporting: A Historical Survey and Analysis
Paper
  Tue, 10 Sep,
16:00 - 17:30
PLM F 103/104
Thomas Hemmer
Rice University, Houston
Optimal Relative Performance Evaluation
  Tue, 24 Sep,
16:00 - 17:30
PLM F 103/104
Thorsten Sellhorn, MBA
WHU – Otto Beisheim School of Management
Recognition versus Disclosure of Fair Values
 
  Tue, 15 Oct,
16:00 - 17:30
PLM F 103/104
Luzi Hail
Wharton School, University of Pennsylvania
Dividend Payouts and Information Shocks
Paper