4th JAAF Symposium, January 11 - 13, 2020
IIM Bangalore Campus
DAY 1: Saturday, 11th Jan 2020
Venue: MDC Conference Hall, IIM Bangalore Campus
| Time | Activity |
|---|---|
| 6:00 - 6:45 pm | Registration |
| 6:45 - 7:00 pm |
Introduction Prof. Raghuram, Director, IIM Bangalore |
| 7:00 - 8:00 pm |
Editor’s Address: Research Themes in Accounting Bharath Sarath (Rutgers Business School – Newark and New Brunswick) |
| 8:00 pm | Dinner - MDC Woods |
| Time | Activity |
|---|---|
| 6:00 - 6:45 pm | Registration |
| 6:45 - 7:00 pm | Introduction Prof. Raghuram, Director, IIM Bangalore |
| 7:00 - 8:00 pm |
Editor’s Address: Research Themes in Accounting Bharath Sarath (Rutgers Business School – Newark and New Brunswick) |
| 8:00 pm | Dinner - MDC Woods |
DAY 2: Sunday, 12th Jan 2020
Venue: Classroom N-001, IIM Bangalore Campus
| Time | Activity |
|---|---|
| 7:30 - 8:30 am | Breakfast - Peach Dining Hall |
| 8:30 - 9:30 am |
Academic Keynote CDS Channels of Influence on Discretionary Accruals Lim Kian Guan Vice Provost (Undergraduate Matters) and OUB Chair Professor of Finance, Singapore Management University Introduction: Suresh Govindaraj (Rutgers Business School – Newark and New Brunswick) |
| 9:30 - 10:30 am |
Blockholder Heterogeneity and Corporate Textual Disclosure Quality
Xiaoxiao Yu (Monash University), Nandu Nagarajan (University of Texas at Arlington), and Bin Srinidhi (University of Texas at Arlington) Presenter: Bin Srinidhi (University of Texas at Arlington) Discussant: Bill Cready (University of Texas at Dallas) |
| 10:30 - 11:00 am | Break |
| 11:00 - 12:00 pm |
Rights Issues and Earnings Management: A New Evidence on Tunnelling |
| 12:00 - 1:30 pm | Lunch - MDC Woods |
| 1:30 - 2:30 pm |
Did Mandatory CSR Compliance Impact Accounting Conservatism? Evidence From A Natural Experiment |
| 2:30 - 3:30 pm |
Information or Distraction: The Effect of Macro-news Announcements on Analyst Forecast Properties |
| 3:30 - 4:00 pm | Break |
| 4:00 - 4:30 pm |
Guest Talk |
| 4:30 - 6:30 pm |
Corporate Fraud Panel |
| 7:30 pm | Conference Dinner |
| Time | Activity |
|---|---|
| 7:30 - 8:30 am | Breakfast - Peach Dining Hall |
| 8:30 - 9:30 am |
Academic Keynote CDS Channels of Influence on Discretionary Accruals Lim Kian Guan Vice Provost (Undergraduate Matters) and OUB Chair Professor of Finance, Singapore Management University Introduction: Suresh Govindaraj (Rutgers Business School – Newark and New Brunswick) |
| 9:30 - 10:30 am |
Blockholder Heterogeneity and Corporate Textual Disclosure Quality
Xiaoxiao Yu (Monash University), Nandu Nagarajan (University of Texas at Arlington), and Bin Srinidhi (University of Texas at Arlington) Presenter: Bin Srinidhi (University of Texas at Arlington) Discussant: Bill Cready (University of Texas at Dallas) |
| 10:30 - 11:00 am | Break |
| 11:00 - 12:00 pm |
Rights Issues and Earnings Management: A New Evidence on Tunnelling Varun Jindal (IIM Calcutta), Suresh Radhakrishnan (Jindal School of Management, University of Texas at Dallas), and Rama Seth (Copenhagen Business School) Presenter: Varun Jindal (IIM Calcutta) Discussant: Debarati Basu (XLRI - Xavier School of Management) |
| 12:00 - 1:30 pm | Lunch - MDC Woods |
| 1:30 - 2:30 pm |
Did Mandatory CSR Compliance Impact Accounting Conservatism? Evidence From A Natural Experiment Tara Shaw (Indian Institute of Technology Bombay), Mehul Raithatha (Indian Institute of Management Indore), Gopal V. Krishnan (Bentley University), James J. Cordeiro (The College at Brockport, State University of New York) Presenter: Gopal V. Krishnan (Bentley University) Discussant: Hariom Manchiraju (Indian School of Business) |
| 2:30 - 3:30 pm |
Information or Distraction: The Effect of Macro-news Announcements on Analyst Forecast Properties Rajesh Kumar Sinha (XLRI- Xavier School of Management) Presenter: Rajesh Kumar Sinha (XLRI- Xavier School of Management) Discussant: Siva Nathan (Georgia State University) |
| 3:30 - 4:00 pm | Break |
| 4:00 - 4:30 pm |
Guest Talk Mahesh Vyas, CMIE Prowess |
| 4:30 - 6:30 pm |
Corporate Fraud Panel Ajay Bahl (AZB & Partners), PR Ramesh (Deloitte), Raghuvir Srinivasan (The Hindu), and Shyam Sunder (Yale University) Moderator: R Narayanaswamy (IIM Bangalore) |
| 7:30 pm | Conference Dinner |
DAY 3: Monday, 13th Jan 2020
Venue: Classroom N-001, IIM Bangalore Campus
| Time | Activity |
|---|---|
| 7:30 - 8:30 am | Breakfast – Peach Dining Hall |
| 8:30 - 10:00 am |
Methodology Panel Glenn Shafer (Rutgers Business School – Newark and New Brunswick) and Pulak Ghosh (IIM Bangalore) Moderator: Suresh Govindaraj (Rutgers Business School – Newark and New Brunswick) |
| 10:00 - 10:30 am | Break |
| 10:30 - 11:30 am |
Natural Disasters, Loan Loss Accounting and Subsequent Lending |
| 11:30 - 12:30 pm |
Borrowing from Government Owned Banks and Firm’s Distress Risk
|
| 12:30 - 2:00 pm | Lunch - MDC Lawns |
| 2:00 - 3:00 pm |
Does Big 4 Audit Quality Improve after a Failed Audit or is it Business as Usual?
PWC-India Audit Quality before and after Satyam Revelation |
| 3.00 - 4.00 pm |
Internalities of Disclosure Choice : Evidence From SG&A Cost Management Decisions |
| 4:00 - 4:30 pm | High Tea |
| Time | Activity |
|---|---|
| 7:30 - 8:30 am | Breakfast – Peach Dining Hall |
| 8:30 - 10:00 am |
Methodology Panel Glenn Shafer (Rutgers Business School – Newark and New Brunswick) and Pulak Ghosh (IIM Bangalore) Moderator: Suresh Govindaraj (Rutgers Business School – Newark and New Brunswick) |
| 10:00 - 10:30 am | Break |
| 10:30 - 11:30 am |
Natural Disasters, Loan Loss Accounting and Subsequent Lending Sandra L. Chamberlain (Sauder School of Business, University of British Columbia), Rajesh Vijayaraghavan (Sauder School of Business, University of British Columbia), and Yuxiang Zheng (Sauder School of Business, University of British Columbia) Presenter: Rajesh Vijayaraghavan (Sauder School of Business, University of British Columbia) Discussant: Richard Crowley (Singapore Management University) |
| 11:30 - 12:30 pm |
Borrowing from Government Owned Banks and Firm’s Distress Risk
Ankit Kariya (IIM Bangalore) Presenter: Ankit Kariya (IIM Bangalore) Discussant: Nirupama Kulkarni (CAFRAL, Research Department, RBI) |
| 12:30 - 2:00 pm | Lunch - MDC Lawns |
| 2.00 - 3.00 pm |
Does Big 4 Audit Quality Improve after a Failed Audit or is it Business as Usual?
PWC-India Audit Quality before and after Satyam Revelation Sudhir S. Jaiswall (IIM Calcutta) and K. K. Raman (University of Texas at San Antonio) Presenter: Sudhir S. Jaiswall (IIM Calcutta) Discussant: Michael Alles (Rutgers Business School – Newark and New Brunswick) |
| 3.00 - 4.00 pm |
Internalities of Disclosure Choice : Evidence From SG&A Cost Management Decisions Nishant Agarwal (University of Western Australia), Abdul Mohi Khizer (Indian School of Business) Presenter: Abdul Mohi Khizer (Indian School of Business) Discussant: Srinivasan Rangan (Indian Institute of Management, Bangalore) |
| 4:00 - 4:30 pm | High Tea |