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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
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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
36

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
35

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
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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
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50

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
0
91

Upcoming PhD courses of the Limperg Institute

For over 20 years, the Dutch Limperg Institute has successfully organised a wide range of PhD courses in the field of accounting. These courses focus, for example, on managerial accounting, the economics of auditing, capital-markets based accounting research, or advanced financial accounting topics. The Limperg Institute also organises courses that focus more on methods, such as analytical accounting research, experimental research, Python, and archival data analysis. These courses have been taught by a wide range…
DAVID VEENMAN
DAVID VEENMAN
2 min read
0
85

Why not use a funny game to start your next class?

It was great to see Patricia Everaert holding a fantastic hands-on Classroom session during the EAA Annual Congress at Espoo, Helsinki. We left the room with several ideas and readily-available tools to use in our accounting courses, that will certainly make learning more engaging, novel, surprising and exciting! More specifically, to have a look at the DUGA tool, you can go to www.duga.castars.net and register.  Add the code 590de1 and you can start playing some…
Anastasia Kopita
Anastasia Kopita
< 1 min read
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92

Why does it matter who ‘owns’ the university accounting curriculum

I have just published, in &#8216;Accounting in Europe&#8217; a commentary (Opinion) on who &#8216;owns&#8217; the university accounting curriculum? I also reflect on why that &#8216;ownership&#8217; matters. This is the link (early online and free access):  https://www.tandfonline.com/doi/full/10.1080/17449480.2023.2206522 The questions raised in the commentary are: who determines, who owns, the accounting curriculum in universities, and does it matter who does?  The first question has a clear answer. But the answer is not what you would expect it…
WILLEM BUIJINK
WILLEM BUIJINK
2 min read
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95

second Call for Papers 14th CSEAR Spain Conference and Call for participation 2nd Workshop Building research capacity in SEAR

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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