Review of Accounting Studies 2017 Conference
Conference Papers
Defining, Measuring and Modeling Accruals: A Guide for Researchers
Chad Larson (Houston), Richard Sloan (Berkeley/USC), and Jenny Zha Giedt* (George Washington)
Discussant: Mark Soliman (USC)The Effect of Income Shifting on the Information Environment: Evidence from Two-Stage Least Squares and SFAS 131
Ciao-Wei Chen (Illinois), Bradford Hepfer* (Texas A&M), Phillip Quinn (Washington), and Ryan Wilson (Oregon)
Discussant: Jennifer Blouin (Penn)Information Transfer and Conference Calls
Alina Lerman* (Yale), Kalin Kolev (Yale), and Francois Brochet (Boston University)
Discussant: Pietro Bonetti (IESE)When and Why do IPO Firms Manage Earnings?
Yonca Ertimur (Colorado), Ewa Sletten* (Boston College), Jayanthi Sunder (Arizona), and Joseph Weber (MIT)
Discussant: Dan Taylor (Penn)Debt Contracts in the Presence of Performance Manipulation
Ivan Marinovic* (Stanford) and Ilan Guttman (NYU)
Discussant: Steve Hillegeist (ASU)Opportunistic Financial Reporting Around Municipal Bond Issues
Amanda Beck* (Georgetown)
Discussant: James Naughton (Northwestern)