Archival - earnings properties, earnings quality (including accruals, conservatism, etc.)

Alina Lerman, Yale University

R. Christopher Small, University of Toronto

P.J. Hoffman, Purdue University

Ciao-Wei Chen, University of Illinois

The Changing Landscape of Accrual Accounting: Implications for Operating Cash Flow Predictability - Suresh Nallareddy, Duke University; Mani Sethuraman, Cornell University; Mohan Venkatachalam, Duke University

On the Relationship between Accruals and Cash Flows: Earnings as a Confounding Variable - Sok-Hyon Kang, George Washington University; Hyun Jong Na, George Washington University; Seunghee Yang, Seoul National University

The Marginal Coefficient: A New Approach for Identifying Observation Level Sensitivities - Ruyun Feng, University of Maryland, College Park; Oliver Kim, University of Maryland-College Park; Michael Kimbrough, University of Maryland-College Park