EAR 2025 Annual Conference
IESEG School of Management,
March 27-28, 2025 in Paris, France
Day 1: March 27
8:30 Registration & coffee
9:00 Welcome
9:15-10:30 “Investors’ Quantitative Disclosure: Target Prices by Short Sellers” by Alexandre
Madelaine (Erasmus University Rotterdam), Luc Paugam* (HEC Paris), Hervé Stolowy
(HEC Paris) and Wuyang Zhao (McGill University)
Discussant: Thomas Bourveau (Columbia University)
Chair: Amir Amel-Zadeh (University of Oxford)
10:30-11:00 Coffee break
11:00-12:15 “Beyond Borders: The Value of U.S. Firms’ Offshore Activities to Foreign Analysts”
by Yugi Han (Wenzhou-Kean University), Connie Mao (Temple University), Hongping
Tan (McGill University), and Chi Zhang* (UMass Lowell)
Discussant: Ionela Andreicovici, (Frankfurt School)
Chair: Pepa Kraft (HEC Paris)
12:30-13:30 Panel discussion: Artificial intelligence, scholarly research and publication practices
Panellists:
• Nadia Albu, Incoming Editor, Accounting in Europe
• Mark Clatworthy, Editor, Accounting and Business Research
• Cathy Shakespeare, Editor, Journal of Business Finance and Accounting
• Hervé Stolowy, Former Editor, European Accounting Review
Moderator: Amir Amel-Zadeh, Co-editor, European Accounting Review
13:30-14:30 Lunch
14:30-15:45 ” “Are we good? Or do we need to keep going?”: The swing of the comfort
pendulum in evidence sufficiency determinations” by Elizabeth Altiero (University of
Central Florida), Lisa Baudot* (HEC Paris) and Mouna Hazgui (HEC Montréal)
Discussant: Dominic Detzen (Vrije Universiteit Amsterdam)
Chair: Matias Laine (Tampere University)
15:45-16:15 Coffee break
16:15-17:30 ” Investors’ Assessment of Cross-Border M&A – Repatriation Taxes, Agency
Conflicts and the TCJA” by Max Pfiltsch* (Technical University of Munich)
Discussant: Christof Beuselinck (IESEG School of Management)
Chair: Luc Paugam (HEC Paris)
17:45-18:30 EAR Editorial board meeting
19:00 Departure to conference dinner from IESEG (by metro)
20:15-23:00 Conference dinner cruise
Day 2: March 28
9:00-10:15 “Earnings Conference Calls and Investor Disagreement: The Effect of heterogeneity
in participating analysts’ information acquisition focus” by Imelda Taraj* (University
of Gothenburg), Fani Kalogirou (Universidade Catolica Portuguesa), Mari Paananen
(University of Gothenburg) and Ranik Raaen Wahlstrøm (NTNU Business School)
Discussant: Rucsandra Moldovan (Concordia University)
Chair: Holly Yang (Singapore Management University)
10:15-10:45 Coffee break
10:45-12:00 “The analysis of material contracts: Use of SEC contractual data in accounting
research” by Ann-Kristin Großkopf* (University of Amsterdam), Victor Sehn (Ludwig
Maximilian University), and Matthias Uckert (University of Amsterdam).
Discussant: Harm Schuett (WHU – Otto Beisheim School of Management)
Chair: Joachim Gassen (Humboldt University)
12:15-13:30 “Blinded by bright side characteristics? Boards, CEO organizational identification,
and performance-induced turnover” by Yannik Gehrke* (University of Hamburg), Jan
C. Hennig (University of Groningen), Lukas Berger (European Center for Board
Efficiency) and Michael Wolff (Georg-August-Universität Göttingen)
Discussant: Raúl Barroso (IESEG School of Management)
Chair: Andrei Filip (IESEG School of Management)
13:30 Conference closure
Lunch
* Denotes presenting author. Sessions are expected to run as follows: 20-25 min. presentation for speaker,
15-20 min. for discussant, 30 min. for open questions.
