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Accounting Parallel Sessions

Time: 10:00-12:15

Session A1: Financial Accounting and Corporate Governance

Chair: TieMei Li (University of Ottawa)
Location: DMS 4120

“You Blinked: Increases in Corporate Risk Following the Inception of CDS Trade”
Hyun Hong (University of California, Riverside), Ji Woo Ryou (University of Texas), and Anup Srivastava (Dartmouth College)
Discussant: Dongyoung Lee (McGill University)

“Private Equity Valuation before and after ASC 820”
Peter Easton (University of Notre Dame), Stephannie Larocque (University of Notre Dame) and Jennifer Stevens (Ohio University)
Discussant: Anup Srivastava (Dartmouth College)

“‘Tainted’ Executives as Outside Directors”
Leah Baer (University of Colorado), Yonca Ertimur (University of Colorado), and Jingjing Zhang (McGill University)
Discussant: Stephannie Larocque (University of Notre Dame)

Session A2: Media and CSR Accounting Research

Chair: Henrik Nilsson (Stockholm School of Economics)
Location: DMS 4170

“Media Sentiment Divergence and Analyst Earnings Forecasts”
Hangsoo Kyung (Chinese University of Hong Kong) and Albert Tsang (York University)
Discussant: Li Yao (Concordia University)

“Does Voluntary CSR Reporting Affect the Informativeness of Mandatory Financial Disclosures?”
Aida Sijamic Wahid (University of Toronto) and Stephanie Cheng (University of Toronto)
Discussant: Albert Tsang (York University)

“Corporations are from Mars, Stakeholders are from Venus: Communication Barriers, Ignorance and (Un) Accountability in Stakeholder Engagement”
Pavlo Kalyta (Queen’s University), Bertrand Malsch (Queen’s University) and Tina Dacin (Queen’s University)
Discussant: Darlene Himick (University of Ottawa)

Time: 02:15-04:30

Session A3: Accounting History *

Chair: Cheryl S. McWatters, Father Edgar Thivierge Chair in Business History (University of Ottawa)
Location: DMS 4120

“Epistemology of Ignorance in the US Accounting Academy: Crisis? What Crisis?”
Sue Ravenscroft (Iowa State University) and Paul Williams (North Carolina State University)
Discussant: Till-Arne Hahn (Queen’s University)

“BMO’s Bicentennial and the Rise of the Historical Spirit”
Laurence Mussio (York University)
Discussant: Ignaz Cassar (Independent Scholar)

*This session is presented in collaboration with the Father Edgar Thivierge Chair Speaker Series in Business History

Session A4: Analysts Forecasts

Chair: Darlene Himick (University of Ottawa)
Location: DMS 4170

“Sell-side Security Analysts’ Reputation and the Labor-Market Returns to Earnings Forecasting Skill”
David A. Maber (University of Michigan) and Richard H. Willis (Vanderbilt University)
Discussant: Hongping Tan (York University)

“Companies’ Net Borrower / Lender Status and Earnings Predictability”
Senyo Tse (Texas A&M University)
Discussant: Lihong Liang (Syracuse University)

“Policy Uncertainty and Analyst Forecasts”
Lamia Chourou (University of Ottawa), Lynnette Purda (Queen’s University & INSEAD), and Samir Saadi (University of Ottawa)
Discussant: Sattar Mansi (Virginia Tech)