RAST 2019 Conference
The Review of Accounting Studies (RAST) is a quarterly peer-reviewed academic journal covering all aspects of accounting. RAST is owned and published four times a year by Springer. It provides an outlet for significant academic research in accounting including theoretical, empirical, and experimental work.
RAST holds a Review of Accounting Studies Conference every year. The conference provides a platform for researchers from top schools around the world to share ideas and stimulate debate through paper presentations and discussions.
SMU School of Accountancy was proud to be the host of the Review of Accounting Studies (RAST) Conference 2019. From 13 to 14 December 2019, top scholars and academics in accounting research from around the world gathered in SMU for a series of paper presentations centred on the topic of “Current Topics in Accounting Research.”
The conference opened with a speech by SMU Provost Timothy Clark, who shared his insights on research and the editorial process, drawn from his personal experience as an editor of Journal of Management Studies.
SMU Provost Timothy Clark delivering his Opening Speech.
The conference featured a total of eight top quality paper presentations specially selected for RAST 2019 Conference. Each presentation was followed by comments provided by an appointed discussant with expertise in the respective research area. The papers presented at RAST 2019 Conference were as follows:
DOES FINANCIAL REPORTING MISCONDUCT PAY OFF EVEN WHEN DISCOVERED?
Authors: Dan Amiram (Tel Aviv University), Serene Huang (Columbia University), and Shivaram Rajgopal (Columbia University)
Presenter: Shivaram Rajgopal (Columbia University)
Discussant: Xia Chen (Singapore Management University)
THE EFFECTS OF MIFID II ON SELL-SIDE ANALYSTS, BUY-SIDE ANALYSTS, AND FIRMS
Authors: Bingxu Fang (University of Toronto), Ole-Kristian Hope (University of Toronto), Zhongwei Huang (City, University of London), and Rucsandra Moldovan (Concordia University)
Presenter: Bingxu Fang (University of Toronto)
Discussant: Andrew Call (Arizona State University
MEASURING DISCLOSURE USING 8-K FILINGS
Authors: Jing He (University of Delaware) and Marlene Plumlee (University of Utah)
Presenter: Marlene Plumlee (University of Utah)
Discussant: Holly Yang (Singapore Management University)
SOCIAL CONNECTIONS BETWEEN MEDIA AND FIRM EXECUTIVES AND THE PROPERTIES OF MEDIA COVERAGE
Authors: Yi Ru (Tsinghua University), Jian Xue (Tsinghua University), Yuan Zhang (University of Texas, Dallas), and Xin Zhou (XY Investments)
Presenter: Yuan Zhang (University of Texas, Dallas)
Discussant: Christina Zhu (University of Pennsylvania)
GDP GROWTH INCENTIVES AND EARNINGS MANAGEMENT: EVIDENCE FROM CHINA
Authors: Xia Chen (Singapore Management University), Qiang Cheng (Singapore Management University), Ying Hao (Beijing Normal University), and Qiang Liu (Chongqing University)
Presenter: Qiang Cheng (Singapore Management University)
Discussant: Jose M Carabias (London School of Economics)
STOCK-BASED COMPENSATION, FINANCIAL ANALYSTS, AND EQUITY OVERVALUATION
Authors: Partha Mohanram (University of Toronto), Brian White (University of Texas, Austin), and Wuyang Zhao (University of Texas, Austin)
Presenter: Partha Mohanram (University of Toronto)
Discussant: Sanjeev Bhojraj (Cornell University)
MACHINE LEARNING IMPROVES ACCOUNTING ESTIMATES
Authors: Kexing Ding (Southwestern University of Finance & Economics), Baruch Lev (New York University), Xuan Peng (Southwestern University of Finance & Economics), Ting Sun (College of New Jersey), and Miklos Vasarhelyi (Rutgers University)
Presenter: Ting Sun (College of New Jersey)
Discussant: Jeremy Bertomeu (University of California, San Diego)
HIGH-FREQUENCY TRADERS AND PRICE INFORMATIVENESS DURING EARNINGS ANNOUNCEMENTS
Authors: Neil Bhattacharya (Southern Methodist University), Bidisha Chakrabarty (Saint Louis University), and Frank Xu Wang (Saint Louis University)
Presenter: Neil Bhattacharya (Southern Methodist University)
Discussant: Sarah Zechman (University of Colorado Boulder)
Click here for RAST 2019 Conference Programme.
Professor Qiang Cheng's presentation wins Best Paper Award. Click here to learn more about his paper presentation.
Dean of School of Accountancy, Lee Kong Chian Chair Professor Qiang Cheng, who presented his paper “GDP Growth Incentives and Earnings Management: Evidence from China” on the second day, was voted as the winner of the “Best Paper Award” by conference participants; and the Best Discussion Award was presented to Professor Jeremy Bertomeu from University of San Diego, for his discussion on the paper titled “Machine Learning Improves Accounting Estimates.”
The two-day event drew to a close with a gala dinner at the Asian Civilisations Museum. Associate Dean (Research) of School of Accountancy, Lee Kong Chian Professor Liandong Zhang, shares his thoughts on the success of RAST 2019,“RAST Conference was one of the most important research conferences hosted by SoA in recent years and it was a great success. During the two-day event, researchers from around the world had an extremely fruitful discussion of cutting-edge accounting research. In addition, I believe that our PhD students should also have benefited a lot from the conference by exchanging ideas with world renowned professors.”
Participants at the RAST 2019 Conference.