7:00 – 10:30 p.m. - Welcome Reception
Main Street Gallery
Hyatt Regency
125 E Main Street
Rochester, NY 14604
7:00 - 8:30 a.m. - Buses arrive at Hyatt Regency Hotel, Main Street Entrance.
7:30 – 8:10 a.m. - Registration/Breakfast
8:10 – 8:15 a.m. - Opening Remarks
8:15 – 9:45 a.m. - Session I - Gleason Hall, Rooms 318/418
Moderator: Robert Holthausen (University of Pennsylvania)
Paper: “Accounting data, market values, and the cross section of expected returns worldwide”
Authors:
Discussant: Scott Richardson (London Business School)
9:45 – 10:15 a.m. - Break – Gleason Lobby, 3rd/4th Floors
10:15 – 11:45 a.m. - Session II – Gleason Hall, Rooms 318/418
Moderator: Wayne Guay (University of Pennsylvania)
Paper: “The economic consequences of extending the use of fair value accounting in regulatory capital calculations”
Authors:
Discussant: Christian Laux (WU Vienna)
11:45 a.m – 1:15 p.m. - Luncheon - Interfaith Chapel, River Level
Guest Speaker: Joel Seligman, President, University of Rochester
1:15 – 2:45 p.m. - Session III – Gleason Hall, Rooms 318/418
Moderator: Joanna Wu (University of Rochester)
Paper: “Using unstructured and qualitative disclosure to explain accruals”
Authors:
Discussant: Gerard Hoberg (University of Southern California)
2:45 – 3:15 p.m. - Break – Gleason Lobby, 3rd/4th Floors
3:15 – 4:45 p.m. - Session IV – Gleason Hall, Rooms 318/418
Moderator: S.P. Kothari (Massachusetts Institute of Technology)
Paper: “Guiding through the fog: Financial statement complexity and voluntary disclosure”
Authors:
Discussant: Mark Lang (University of North Carolina, Chapel Hill
4:45 – 5:00 p.m. - Tribute to Ross Watts and Jerold Zimmerman
Speaker: S.P. Kothari (Massachusetts Institute of Technology)
Memorial Art Gallery
500 University Avenue
Rochester, NY 14607
6:30 and 6:45 p.m. - Buses depart the Hyatt (Main Street Entrance)
7:00 – 8:00 p.m. - Cocktail Reception, Grand Ballroom
8:00 – 10:00 p.m. - Dinner
9:45 – 10:30 p.m. - Buses depart the Memorial Art Gallery and return guests to the Hyatt (buses will loop continuously between the MAG and Hyatt until 10:30 p.m.)
7:00 - 8:30 a.m. - Buses arrive at Hyatt Regency Hotel, Main Street Entrance.
7:30 – 8:30 a.m. - Breakfast – Gleason Lobby, 3rd/4th Floors
8:30 – 10:00 a.m.- Session V – Gleason Hall, Rooms 318/418
Moderator: John Core (Massachusetts Institute of Technology)
Paper: “Rank and file employees and the discovery of misreporting: The role of stock options”
Authors:
Discussant: Richard Sloan (University of California, Berkeley)
10:00 – 10:30 a.m. - Break – Gleason Lobby, 3rd/4th Floors
10:30 – 12 noon - Session VI – Gleason Hall, Rooms 318/418
Moderator: Robert Holthausen (University of Pennsylvania)
Paper: “Is the risk of product market predation a cost of disclosure?”
Author:
Discussant: Nemit Shroff (Massachusetts Institute of Technology)
12:00 p.m. - Box Lunch – Gleason Lobby, 3rd/4th Floors
Gail Pratt (gail.pratt@simon.rochester.edu)
Christina Pero (cper@Admin.Rochester.edu)
Joanna Wu (wujo@simon.rochester.edu)
Hotel: Hyatt Regency Hotel (585) 456-1234
Brighton/Henrietta Taxi - (585) 747-6161
Airport Taxi - (585) 235-0508
Webster Penfield Airport Taxi - (585) 671-9799
Checker Cab (585) 325-2460
Rochester Quality Transportation (585) 455-8295
Conferences