Papers from Past Summer Camp

June 1-2, 2017

The Effect of CDS Trading Initiation on Dividend Payout Policy

Accounting Manipulation, Peer Pressure, and Internal Control

Off-Balance-Sheet Securitization, Bank Lending, and Firm Innovation

Accounting Restatements: Malfeasance and/or Optimal Incompetence?

Informativeness and Timeliness of Text Similarity Measures for Predicting Banks’ Tail Comovement

Uncertainty about Information Endowment, Option Value of Voluntary Disclosure and Investment Efficiency


May 23-24, 2016

Third-Party Consequences of Short-Selling Threats: The Case of Auditor Behavior

Effects of Increasing Enforcement on Firm Value and Financial Reporting Quality

Analyst Information Discovery and Interpretation Roles: A Topic Modeling Approach

When and Why do IPO Firms Manage Earnings?

Municipal Disclosure and the Small Trade Premium

Social Media and Word of Mouth


May 21-22, 2015

Does the Tail Wag the Dog? Small-Firm Bias in Capital Market Research

Levelized Product Cost

Market for Solar PV Modules

Management Earnings Forecasts and Other Forward-Looking Statements

Fair Value Accounting and Firm Indebtedness – Evidence from Business Combinations under Common Control

Once Is Not Enough: The Determinants and Consequences of Management Updates of Annual Forecasts

Economic Determinants of the Decision to Voluntarily Adopt Mark-to-Market Accounting for Pension Gains and Losses


June 9-10, 2014

Resource Allocation Decisions in IPOs

Analyst Interest as an Early Indicator of Firm Fundamental Changes and Stock Returns

The Rational Modeling Hypothesis to Explain Analyst Underreaction to Earnings News

Managers' Forecasts of Long-Term Growth in Earnings: New Information or Cheap Talk?

The Effect of Bank Competition on Accounting Choices, Operational Decisions and Bank Stability: A Text Based Analysis

Optimal Contracts and Career Concerns with Window-Dressing


June 10-11, 2013

Conservative Reporting and Cooperation

On Guidance and Volatility

Transaction Sizes and Institional Investor Trading Patterns Around Earnings Announcements

Causes and Consequences of Firms' Self-Reported Anticorruption Efforts

Do Financial Reporting Concerns Lead Banks to Make Lower Quality Loans?

The Effects of Credit Competition on Banks' Loan Loss Provision Timeliness


May 21-22, 2012

A Theory of Income Smoothing when Insiders Know More than Outsiders

The Spillover Effect of Fraudulent Financial Reporting on Peer Firms’ Investments

When Do Independent Directors Improve Firms’ Information Environments?

The Ownership and Trading of Debt Claims in Chapter 11 Restructurings

Financial Statement Comparability and Credit Risk

Is Japan a 'Buy'? The Corporate Governance, Cash Holdings, and Economic Performance of Japanese Companies


May 23-24, 2011

Analyst Recommendations and Higher Order Beliefs: Explaining Bubbles and Price Drift

Dissecting Earnings Recognition Timeliness
     

Decomposition of the Market-to-Book Ratio: Theory and Evidence

Evidence on the Determinants and Economic Consequences of Delegated Monitoring

Do Analyst/Manager Relations Travel: An Analysis of Executives Changing Employers

Where does the Information in Mark-to-Market Come from?