AAA Spark Meeting of the Regions

Northeast / Financial Accounting and Reporting

Abiodun Isiaka, University of Regina

Amanda Sanseverino, Manhattan College

Bo Ouyang, Pennsylvania State University Great Valley

Oksana Kim, Minnesota State University - Mankato

Are Current Disclosures Current? Evidence from Form 8-K Impairment Filings - Amanda Sanseverino, Manhattan College; Jangwon Suh, Queens College–CUNY

Are Firm Performance and the Quality of Corporate Governance Leading Indicators of Proactive COVID-19 Risk Disclosure - Abiodun Isiaka, University of Regina; Chima Mbagwu, Wilfrid Laurier University

Corporate Disclosure on Social Media and Stock Price Synchronicity - Yuanlong He, The College at Brockport, SUNY; Lerong He, The College at Brockport, SUNY; Bing Wang, Fuzhou University; Yinan Lin, Fuzhou University

The Usefulness of the Dodd-Frank Pay Ratio Disclosure to Investors: Market Reactions and Valuation After the First Year of Disclosures - Michael Craven, Marist College