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Sat, January 12, 12:00am
- Saturday, January 12, 2013
- 8:00am
8:00 to 9:30am
TBA
Disclosure Regulation
Track: Analytical modeling
Session Submission Type: Paper Session
Add/Remove Session Submission8:00 to 9:30am
TBA
Earnings Properties and Saliency
Track: Archival - earnings properties
Session Submission Type: Paper Session
Add/Remove Session Submission8:00 to 9:30am
TBA
Financial Analysts I
Track: Archival - financial analysts
Session Submission Type: Paper Session
Add/Remove Session Submission8:00 to 9:30am
TBA
Financial Reporting of Banks
Track: Archival - financial institutions and fair value accounting
Session Submission Type: Paper Session
Add/Remove Session Submission8:00 to 9:30am
TBA
Information Acquisition and Information Asymmetry
Track: Archival - financial markets (information environment, excluding analysts)
Session Submission Type: Paper Session
Add/Remove Session Submission8:00 to 9:30am
TBA
New Measures of Voluntary Disclosure
Track: Archival - voluntary disclosure (non-earnings information, textual analysis, etc.)
Session Submission Type: Paper Session
Add/Remove Session Submission8:00 to 9:30am
TBA
International Reporting and Financial Markets
Track: Archival - international accounting and globalization
Session Submission Type: Paper Session
Add/Remove Session Submission- 9:30am
9:30 to 10:00am
TBA
Saturday AM Break
Track: Midyear Meeting of the Financial Accounting and Reporting Section
Session Submission Type: Break
Add/Remove Session Submission- 10:00am
10:00 to 11:30am
TBA
Board Characteristics
Track: Archival - corporate governance (including internal control and auditing)
Session Submission Type: Paper Session
Add/Remove Session Submission10:00 to 11:30am
TBA
Lending and Performance
Track: Archival - debt markets and credit ratings
Session Submission Type: Paper Session
Add/Remove Session Submission10:00 to 11:30am
TBA
Non-GAAP Earnings: Opportunistic or Informative?
Track: Archival - earnings management and non-GAAP disclosure
Session Submission Type: Paper Session
Add/Remove Session Submission10:00 to 11:30am
TBA
Reverse Mergers
Track: Archival - earnings properties
Session Submission Type: Paper Session
Add/Remove Session Submission10:00 to 11:30am
TBA
Accounting Information and the Cost of Capital
Track: Archival - financial markets (anomalies, cost of capital, etc.)
Session Submission Type: Paper Session
Add/Remove Session Submission10:00 to 11:30am
TBA
Accruals and Earnings Management in International Settings
Track: Archival - international accounting and globalization
Session Submission Type: Paper Session
Add/Remove Session Submission10:00 to 11:30am
TBA
Voluntary Disclosure: Consequences
Track: Archival - voluntary disclosure (earnings guidance, expectations management)
Session Submission Type: Paper Session
Add/Remove Session Submission- 12:00pm
12:00 to 1:30pm
TBA
Saturday Award Luncheon
In Event: Saturday Awards LuncheonTrack: Midyear Meeting of the Financial Accounting and Reporting Section
Session Submission Type: Lunch
Add/Remove Session Submission- 2:00pm
2:00 to 3:30pm
TBA
Executive Compensation II
Track: Archival - executive compensation
Session Submission Type: Paper Session
Add/Remove Session Submission2:00 to 3:30pm
TBA
Financial Analysts II
Track: Archival - financial analysts
Session Submission Type: Paper Session
Add/Remove Session Submission2:00 to 3:30pm
TBA
Fair Value Accounting
Track: Archival - financial institutions and fair value accounting
Session Submission Type: Paper Session
Add/Remove Session Submission2:00 to 3:30pm
TBA
Comparable Firms: Choice and Consequences
Track: Archival - financial markets (information environment, excluding analysts)
Session Submission Type: Paper Session
Add/Remove Session Submission2:00 to 3:30pm
TBA
Voluntary Disclosure: the Role of Analysts and Credit Rating Agencies
Track: Archival - voluntary disclosure (earnings guidance, expectations management)
Session Submission Type: Paper Session
Add/Remove Session Submission2:00 to 3:30pm
TBA
The Role of Regulation, Litigation and Ethics in Constraining Managers
Track: Archival - standard setting, politics, lobbying, enforcement, litigation
Session Submission Type: Paper Session
Add/Remove Session Submission2:00 to 3:30pm
TBA
Mostly Segment Reporting!
Track: Other
Session Submission Type: Paper Session
Add/Remove Session Submission- 3:30pm
3:30 to 4:00pm
TBA
Saturday PM Break
Track: Midyear Meeting of the Financial Accounting and Reporting Section
Session Submission Type: Break
Add/Remove Session Submission- 4:00pm
4:00 to 5:30pm
TBA
Financial Reporting, Regulation and Expected Returns
Track: Analytical modeling
Session Submission Type: Paper Session
Add/Remove Session Submission4:00 to 5:30pm
TBA
CEOs and Monitoring Mechanisms
Track: Archival - corporate governance (including internal control and auditing)
Session Submission Type: Paper Session
Add/Remove Session Submission4:00 to 5:30pm
TBA
Debt Contracting
Track: Archival - debt markets and credit ratings
Session Submission Type: Paper Session
Add/Remove Session Submission4:00 to 5:30pm
TBA
Methodologies in Earnings Management Research
Track: Archival - earnings management and non-GAAP disclosure
Session Submission Type: Paper Session
Add/Remove Session Submission4:00 to 5:30pm
TBA
Asymmetric Timeliness of Recognition
Track: Archival - valuation
Session Submission Type: Paper Session
Add/Remove Session Submission4:00 to 5:30pm
TBA
New Measure, New Data, and New Question
Track: Other
Session Submission Type: Paper Session
Add/Remove Session Submission4:00 to 5:30pm
TBA
Determinants and Consequences of Management Communication
Track: Archival - voluntary disclosure (non-earnings information, textual analysis, etc.)
Session Submission Type: Paper Session
Add/Remove Session Submission