Department | Seminars and Events

Research Seminars

The Accounting Department Seminar Series takes place each semester featuring researchers, faculty members, and Ph.D students from leading universities and institutions. All seminars held in KMC 10-181 from 11:00–12:30 unless otherwise indicated.

(CPE credits awarded. More information about CPE credits.)

Fall 2009
Date	Speaker	Affiliation	Topic
September 11	Brian Roundtree	Rice University	(cancelled)
September 18	Joshua Livnat	NYU Stern	Interpreters of Public Information or Developers of Private Information: Which Role of Analysts do Investors Value More?
September 25	JAAF Conference
October 2	JAE Conference
October 9	RAST Conference
October 16	Luzi Hall	University of Pennsylvania	Adopting a Label: Heterogeneity in the Economic Consequences of IFRS Adoption
October 23	Bill Mayhew	Duke University	Religious Social Norms and Corporate Financial Reporting
October 30	Jenny Tucker	University of Florida	Large-Sample Evidence on Firm's Year-over-Year MD&A Modification
November 6	Steven J. Monahan	INSEAD	Intra-firm Income Offsetting and Timely Loss Recognition
November 13	FEA Conference
November 20
November 27	Thanksgiving
December 4	FASB Conference
December 11

Spring 2009
Date	Speaker	Affiliation	Topic
February 6		NYU/Yale Seminar at NYU (by Invitation only) Schedule Registration Papers Directions to NYU
February 13	Julie Zhu (Recruiting )	Columbia	The Quality of Earnings Momentum and Performance of Mergers & Acquisitions∗
February 20	Reining Chen (Recruiting )	Ohio State	Regulation Fair Disclosure and Capital Structure
February 23 (Monday)	Divya Anantharaman (Recruiting )	Columbia	Do disclosure standards affect risk-taking in the banking industry?
February 27	Casey Schwab (Recruiting )	Texas	The Determinants and Effects of Voluntary Book-Tax Difference Disclosures: Evidence from Earnings Releases
March 6	Yuri Loktionov (Recruiting )	MIT	DOES ACCOUNTING QUALITY MITIGATE RISK SHIFTING?

March 13 Ningzhong Li (Recruiting) University of Chicago Negotiated Measurement Rules in Debt Contracts

March 23 (Monday)

Edwige Cheynel (Recruiting ) Carnegie Mellon

A Theory of Voluntary Disclosure and Cost of

Capital

March 27

Ian Gow (Recruiting ) Stanford

THE ROLE OF CORPORATE GOVERNANCE IN DEBT CONTRACTING AND CONSERVATISM

April 3 Alexander Nezlobin (Recruiting ) Stanford

Accrual Accounting, Informational

Sufficiency, and Equity Valuation

Fall 2008
Date	Speaker	Affiliation	Topic
September 3	Mascia Ferrari	University of Modena	The IAS/IFRS application on the intangible assets: the case of Italian ceramic tile companies
September 5	Brian Mittendorf	Yale University	The Role of Audit Thresholds in the Misreporting of Private Information*
September 12	Oliver Zhen Li	University of Arizona	Investor Trading and the Post Earnings Announcement Drift
September 19	JAAF Conference
September 26		Columbia/NYU Seminar at NYU	-Tentative Schedule -Registration -Pictures
October 10	Jonathan Rogers	University of Chicago	Earnings Guidance and Market Uncertainty*
October 17	Per Olsson	Duke University	Direct and Mediated Associations Among Earnings Quality, Information Asymmetry and the Cost of Equity
October 24	JAE Conference
October 31	Pervin Schroff	University of Minnesota	Tests of Long-Term Abnormal Performance: Analysis of Power
November 7	Amy Zang	University of Rochester	Determinants of Analyst Skill Specialization
November 14	Ilan Guttman	Stanford University	A Theory of Dividend Smoothing
November 21	Christo Karuna	UC Irvine
December 5	Aiyesha Dey	University of Chicago
December 12	Stanimir Markov	University of Texas at Dallas

Spring 2008
Date	Speaker	Affiliation	Topic
January 25	George Sorter & Sadaharu Takeshima	NYU Law	Events Theory: A Model Attempting to Make Accounting Reports More Useful
February 1	Regina Wittenberg Moerman	Wharton, Univ. of Penn.	The Informational Role of Bond Analysts
February 5 (Tuesday)	Lucile Faurel	New York University	Market Valuation of Corporate Investments: Acquisitions versus R&D and Capital Expenditures
February 8	Alexander Nekrasov	University of Minnesota	Cost of Equity and Risk in Earnings Components
February 11 (Monday)	Sarah Zechman	University of Pennsylvania	The relation between voluntary disclosure and financial reporting: Evidence from synthetic leases
February 15	Albert Tsang	University of Texas - Dallas	Congressional Lobbying Activity and Accounting Conservatism
February 22	Jeri Seidman	Massachusetts Institute of Technology	Interpreting Fluctuations in the Book-Tax Income Gap as Tax Sheltering: Alternative Explanations
February 25 (Monday)	Wei Li	Carnegie Mellon University	Discontinuity in Earnings Distributions: A Theory and Evidence
February 29	Craig Chapman	Harvard Business School	The Effects of Real Earnings Management on the Firm, Its Competitors, and Subsequent Reporting Periods
March 3 (Monday)	Anup Srivastava	Texas A&M University	The Challenges of Improving Revenue-Recognition Standard for Multiple-Element Firms: Evidence from the Software Industry (SOP 97-2)
March 7	Stephanie Sikes	University of Texas - Austin	Taxes, Investor Sophistication, and the Disposition Effect
March 14	Sean Wang	Cornell University	When Informed Agents Disagree
March 24 (Monday)	Pingyang Gao	Yale School of Management	Disclosure Quality, Cost of Capital, andInvestors’ Welfare*
April 4	Suraj Srinivasan	University of Chicago	CEO and CFO Career Consequences to Missing Quarterly Earnings Benchmarks
April 11	Devin Shantikumar	Harvard Business School	After a Restatement: Long-Run Market and Investor Response*
April 18	Anne Beyer	Stanford
April 25	NYU/Columbia @ Columbia


Fall 2007
Date	Speaker	Affiliation	Topic
September 7	Brett Trueman	UCLA	Earnings Announcement Returns of Past Stock Market Winners
September 21	Paul Zarowin	New York University	Earnings Management Over the Business Cycle
September 28	JAAF Conference	Held at NYU
October 5	Massimiliano Bonacchi	University of Naples, Parthenope	Telling High and Low Performers Apart: A Model for the Determinants of Value Creation in SMEs
October 12	Joanna Wu	University of Rochester	Unintended Consequences of Scaling Securities Regulation: Evidence from the Sarbanes-Oxley Act
October 19	No Seminar (RAST Conference)
October 26	FEA Conference	Held at NYU
November 2	Cathy Schrand	University of Pennsylvania, Wharton	Commodity Price Exposure and Ownership Clienteles
November 30	Rodrigo Verdi	MIT	Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences
December 7	James Ohlson	Arizona State University	On the Analysis of Firms’ Cash Flows
December 14	K. Ramesh	Michigan State University	Disclosure of GAAP Line Items in Earnings Announcements


Spring 2007
Date	Speaker	Affiliation	Topic
January 26	Sarah McVay	New York University	Analysts’ Incentives to Follow Management Guidance: The Case of Equity Issuances
February 9	Peter Demerjian	University of Michigan	Financial Ratios and Credit Risk: The Selection of Financial Ratio Covenants in Debt Contracts
February 16	Mingcherng Deng	Columbia University	Principles-Based Accounting, Legal Liability, and Asymmetric Information Problems
February 21	Ron Shalev	Columbia University	Recognition of Non-Amortizable Intangible Assets in Business Combinations
February 23	Yu Gao	University of Chicago	The Sarbanes-Oxley Act and the Choice of Bond Market by Foreign Firms
February 26	Joseph Gerakos	University of Pennsylvania	CEO Pensions: Disclosure, Managerial Power, and Optimal Contracting
March 2	Karthik Ramanna	MIT	The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting
March 5	Ewa Sletten	Northwestern University	Effect of Stock Price on Discretionary Disclosure
March 9	Mary Billings	Indiana University	Tempting Trading Opportunities and Litigation Consequences
March 19	Merle Ederhof	Stanford University	Discretion in Bonus Plans
March 23	Ram Ramanan	Northwestern University	Corporate governance, regulation and earnings management
March 30	Christopher Armstrong	Stanford University	The Incentives of Equity-Based Compensation and Wealth
April 13	Igor Vaysman	(INSEAD)	Optimal Incentives to Abandon Investments
April 27*	Four Schools Conference (By Invitation Only)	Baruch College Columbia Graduate School of Business Rutgers Business School NYU Stern School of Business
*The Four Schools Conference is an all day event.

For older Seminars, please see the Seminar Series Archive.