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RAST 2024 Conference

RAST
2024
Conference

December 13-14, 2024

Hosted by the University of Washington Foster School of Business

The goal of the RAST Conference is to discuss some of the most relevant issues at the forefront of academic research and wider society today. Paper topics can relate to all current topics in accounting, including valuation, accounting quality, analysts/intermediaries, capital markets, debt markets, banking, fin-tech, private firms, corporate social responsibility, sustainability reporting, disclosure, auditing, and tax.

We thank Cambridge Business Publishers for their sponsorship of the RAST conference.

This conference is by invitation only.

Day 1 | December 13, 2024

11:15 AM

Registration Opens

12:00 PM – 1:00 PM

Lunch

1:05 PM – 1:15 PM

Welcome

Frank Hodge, Orin & Janet Smith Dean, Foster School of Business

1:15 PM – 2:10 PM

Session 1:  Shareholder value implications of supply chain ESG: Evidence from negative incidents

Presenter: Aaron Yoon, Northwestern University
Discussant: Sandra C. Vera-Muñoz, University of Notre Dame
Moderator: Kendall Lynch, University of Washington

2:10 PM – 2:30 PM

Break

2:30 PM – 3:25 PM

Session 2:  Variable Leases under ASC 842: First Evidence on Properties and Consequences

Presenter: Jonas Heese, Harvard University
Discussant: Mohan Venkatachalam, Duke University
Moderator: Phil Quinn, University of Washington

3:25 PM – 3:45 PM

Break

3:45 PM – 4:40 PM

Session 3: Do Key Audit Matter Disclosures About M&A Transactions Predict Future Performance?

Presenter: Dan Wangerin, University of Wisconsin–Madison
Discussant: Matthew Kubic, University of Texas at Austin
Moderator: Suresh Nallareddy, University of Washington

4:40 PM – 5:00 PM

Break

5:00 PM – 5:55 PM

Session 4: News-based Investor Disagreement and Stock Returns

Presenter: Sophia Zhengzi Li, Rutgers University
Discussant: Charles M. C. Lee, University of Washington
Moderator: Asher Curtis, University of Washington

6:00 PM – 9:00 PM

Cocktail Hour, Dinner, and Social

Day 2 | December 14, 2024

8:00 AM – 8:55 AM

Breakfast

9:00 AM – 9:55 AM

Session 5: Analysts’ Forecasting Models and Uncertainty About the Past

Presenter: Min Park, The University of Kansas
Discussant: Andy Call, University of Southern California
Moderator: Darren Bernard, University of Washington

9:55 AM – 10:15 AM

Break

10:15 AM – 11:10 AM

Session 6:  CFO Narcissism and the Power of Persuasion Over Analysts: A Mixed-Methods Approach

Presenter: Nick Seybert, University of Maryland
Discussant: Kristi Rennekamp, Cornell University
Moderator: Brian Gale, University of Washington

11:10 AM – 11:30 AM

Break

11:30 AM – 12:25 PM

Session 7:  Information Acquisition Costs and Price Informativeness: Global Evidence

Presenter: Shawn Shi, University of Washington
Discussant: Elsa Maria Juliani, INSEAD
Moderator: Rui Silva, University of Washington

12:25 PM – 12:30 PM

Poll (Best Paper and Best Discussant)

12:30 PM – 12:45 PM

Awards and Announcements

Lakshmanan Shivakumar, RAST Managing Editor

12:45 PM – 2:00 PM

Lunch

Conference Organizers

Elizabeth Blankespoor, University of Washington, USA

Sarah McVay, University of Washington, USA

Phil Quinn, University of Washington, USA

Shawn Shi, University of Washington, USA

Editors

Lakshmanan Shivakumar, London Business School, UK

Jennifer Blouin, University of Pennsylvania, USA

John Campbell, University of Georgia, USA

Patricia Dechow, University of Southern California, USA

Yonca Ertimur, University of Colorado Boulder, USA

Henry Friedman, University of California, Los Angeles, USA

Russell Lundholm, University of British Columbia, Canada

Sarah McVay, University of Washington, USA

Miguel Minutti-Meza, University of Miami, USA

Gaizka Ormazabal, IESE Business School, Spain

Stefan Reichelstein, Stanford University, USA

Scott Richardson, London Business School, UK

Richard Sloan, University of Southern California, USA

Stephen Stubben, University of Utah, USA

For more information please contact Rosita Alvarado, RAST Administrative Manager, [email protected].

The University of Washington is committed to providing access, equal opportunity and reasonable accommodation in its services, programs, activities, education, and employment for individuals with disabilities. To request disability accommodation contact the Disability Services Office at least ten days in advance at: 206-543-6450 (V), 206-543-6452 (TTY), 206-685-7264 (FAX), or email at [email protected].

Cambridge Business Publishers