Jing Chen, New York University (Jan. 24) Lowball Guidance and Management’s Credibility
Marc Cussatt, University of Colorado at Boulder (Feb. 5) The Usefulness of Pension Obligation Estimates: Evidence from the Post-Financial Crisis Era
Na Li, University of Toronto (Feb. 7) Impact of Mandatory Changes in Convertible Debt Accounting: Evidence from APB 14-1
Xin Dai, University of Minnesota-Twin Cities (Feb. 10) Did Regulation Fair Disclosure Diminish Institutional Investors’ Ability to Mimic Profitable Insider Trades?
Pietro Bianchi, IE Business School-Madrid (Feb. 14) Do Auditors’ Networks Matter? Evidence from Italian firms
Michael Dambra, University of Rochester (Feb. 17) The Effect of internal capital shocks on manager behavior: Evidence from changes in ERISA pension accounting rules
Hong Xie, University of Illinois-Champaign (March 28) Non-articulation between Financial Statements, Cash Flow Predictability, and Bank Loan Contracting
Tzachi Zach, The Ohio State University (April 11) Private Debt Contract Complexity: What the Numbers Don’t Tell You
Fall 2013
Eric Yeung, Cornell University (Sept. 20) Does Stock Price Contagion Reflect the Information in Earnings Management Contagion?
Francois Brochet, Massachusetts Institute of Technology (Oct. 3) Insider Sentiment and Market Returns around the World
Mark Bradshaw, Boston College (Nov. 8) Ownership Structure and Tax Avoidance: Evidence from Agency Costs of State Ownership in China
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