Opening remarks

Session 1
Session Chair: Steven Young (Lancaster University)
Are retail investors really passive? Shareholder activism in the digital age
Bilal Hafeez* (Massey University); M. Humayun Kabir (Massey University); and Udomsak Wongchoti, (Massey University)
Discussant: Wei Zhu (University of Illinois at Urbana-Champaign)

Session 2
Session Chair: Cathy Shakespeare (University of Michigan)Through the eyes of the founder: CEO characteristics and firms' regulatory filings
Brad Hendricks* (University of North Carolina at Chapel Hill); Mark Lang (University of North Carolina at Chapel Hill); and Ken Merkley (Indiana University at Bloomington)
Discussant: Madeline Thompson (University of Michigan)

Social Hour
Zoom Breakout Rooms will be launched

Session 3
Session Chair: Brian Rountree (Rice University)
What’s my style? Supply-side determinants of debt covenant inclusion
Zhiming Ma (Peking University); Derrald Stice* (University of Hong Kong); and Chris Williams (University of Michigan)
Discussant: Anywhere “Siko” Sikochi (Harvard Business School)

Session 4
Session Chair: Annita Florou (Bocconi University)
Antecedents of and outcomes after finance committee use
Sudipta Basu (Temple University) and Eunju Lee* (Temple University)
Discussant: Deonette Lambert (University of Oklahoma)

Break

Session 5
Session Chair: Anne Wyatt (Deakin University)
Valuation and growth
James A Ohlson* (Hong Kong Polytechnic University)
Discussant: Zhan Ghao (Lancaster University)

Social Hour
Zoom Breakout Rooms will be launched

Session 6
Session Chair: Ane Tamayo (London School of Economics and Political Science)
Accruals earnings management proxies: Prudent business decisions or earnings manipulation?
Ted Christensen (University of Georgia); Adrienna Huffman (Brattle Group, Inc.); Melissa Lewis-Western* (Brigham Young University); and Rachel Scott (University of Georgia)
Discussant: Rachel Flam (Texas A&M University)

Session 7
Session Chair: Nerissa Brown (University of Illinois at Urbana-Champaign)
Disagreement about the past: An empirical assessment of bank analysts’ non-GAAP earnings measures
Mark Clatworthy* (University of Bristol); Tuan Ho (University of Bristol); and Jude Zhu  (University of Bristol)
Discussant: Patrick Ryu (Alliance Manchester Business School)

Closing Remarks

Social Hour
Zoom Breakout Rooms will be launched