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Can Analysts Elicit Useful Information by Asking Unique Questions in Earnings Conference Calls?

Paper forthcoming at European Accoutning Review – https://www.tandfonline.com/doi/full/10.1080/09638180.2024.2410892 Kristian D. Alleea*, Chuong Dob, and Huy N. Doc aWalton College of Business, University of Arkansas, Fayetteville, USA; bCollege of Business, University of Nevada – Reno, Reno, USA; cCollins College of Business, The University of Tulsa, Tulsa, USA   We examine whether analysts can gather useful information based on their public interactions with firm managers. While analysts’ forecasts and price targets are often a “black box,” earnings…
ARC Commitee
ARC Commitee
4 min read
0
43

EFAA SMEs – Call for a Digitalisation and Artificial Intelligence Expert

EFAA for SMEs invites proposals from experts to tender for the project detailed below. Replies are expected by either a team composed of both academic and professional or an expert having experience both as a professional and as an academic. Applications should be sent to secretariat@efaa.com and will be assessed on a rolling basis. Deliverables: The following are expected to be done over the course of the project. Digital Working Group Support the Chair of…
ARC Commitee
ARC Commitee
2 min read
0
37

EFAA SMEs – Call for tax and accounting expert

EFAA for SMEs invites proposals from experts to tender for the project detailed below. Replies are expected by either a team composed of both academic and professional or an expert having experience both as a professional and as an academic. Applications should be sent to secretariat@efaa.com and will be assessed on a rolling basis. Deliverables The following are expected to be done over the course of the project. Policy advice on Tax and Accounting Related…
ARC Commitee
ARC Commitee
3 min read
0
38

Emerald and Sustainability Accounting, Management and Policy Journal

Open letter We are writing this open letter as the Associate Editors, members of the Editorial Board, authors, readers and supporters of Sustainability Accounting, Management and Policy Journal (SAMPJ).  The Editor, Carol Adams, very recently informed us that the publisher of the journal, Emerald, has made the decision not to reappoint her as Editor because Emerald wishes to take SAMPJ in a new direction. In effect, we believe that this means, in a substantively different…
GIOVANNA MICHELON
GIOVANNA MICHELON
6 min read
0
93

Call for candidates: EFRAG Invites Academics to Join Its Academic Panel

EFRAG is extending the membership of its Academic Panel and is calling for academics in the field of corporate reporting (financial reporting and/or sustainability reporting) to apply. Application deadline: 16 December 2024. The Role & Composition of the EFRAG Academic Panel EFRAG has benefited from its Academic Panel for over seven years. The role of the EFRAG Academic Panel is to promote the cooperation between EFRAG and the academic community, to support primarily EFRAG FR TEG in…
ARC Commitee
ARC Commitee
2 min read
0
53

Navigating ESRS Adoption: A Constructive Academic Perspective

by Axel Haller and Thorsten Sellhorn The European Union’s recent push for mandatory sustainability reporting through the Corporate Sustainability Reporting Directive (CSRD) and European Sustainability Reporting Standards (ESRS) has sparked significant critical discussion within the business community. While concerns about the costs and complexity of these regulations are valid, a broader perspective highlights potential long-term benefits for companies and society. Below, we propose 10 key theses that frame this regulatory shift as a strategic opportunity…
Thorsten Sellhorn
Thorsten Sellhorn
4 min read
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92

2st Call for papers CSEAR Spain 2023 + 2st Call for Workshop CSEAR Spain

Dear EAA community, We are delighted to share the second Call for Papers  14th CSEAR Spain Conference and Call for participation 2nd Workshop Building research capacity in SEAR. You can have all the information in the website of the conference: https://www.upo.es/congresos/csear-spain2023   We hope to see you there!
MERCEDES LUQUE VÍLCHEZ
MERCEDES LUQUE VÍLCHEZ
< 1 min read
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57

Can performance management enhance trust?

How to stimulate interpersonal trust in organizations? How can performance management contribute to trust? And, can other types of management control also enhance interpersonal trust? These questions are addressed in our recent study amongst healthcare managers, as published in The British Accounting Review (open access). In this blog, we highlight our three key findings. Introduction Performance measurement received much attention from accounting and management scholars in the past decades. It can help address typical agency…
Berend van der Kolk
Berend van der Kolk
5 min read
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182

How Engagements with Bankrupt Clients Shape Individual Auditors’ Styles?

Extant research provides compelling evidence that individual auditors have distinct auditing styles, which significantly impact audit outcomes (Gul et al., 2013; Lennox and Wu, 2018; Cameran et al., 2020). However, there is limited understanding of how auditing styles are shaped and evolve over time. In a recent study, forthcoming in the European Accounting Review, we addressed this gap by investigating how prior engagements with bankrupt clients (i.e., bankruptcy experiences) influence auditors’ professional skepticism, conservatism, and…
ARC Commitee
ARC Commitee
4 min read
0
100

Call for Papers – The 2025 Illinois International Accounting Symposium

Call for Papers The 2025 Illinois International Accounting Symposium will be held jointly with the Accounting Research Group at KU Leuven&#8217;s Faculty of Economics and Business in Belgium. Today&#8217;s rapidly evolving business and reporting environment is undergoing significant changes due to new regulations, heightened stakeholder expectations, and global initiatives aimed at improving transparency, accountability, and sustainability. The theme of the symposium will be &#8220;Regulatory Reform&#8221; (as related to accounting, corporate reporting, auditing, ESG, &#8230; ).…
BAHA DIYAROV
BAHA DIYAROV
2 min read
0
207
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