Bocconi Accounting Symposium – Inaugural Edition June 22-23, 2023

First Bocconi Accounting Symposium, to be held at Gran Hotel Imperiale on Lake Como on June 22nd-23rd 2023. The main objective of the Symposium is to facilitate collegial and constructive interaction between an international group of experienced and emerging accounting scholars.

The Symposium will comprise a one-and-a-half-day conference (with 8 paper presentations and discussions) during which participants will also have the opportunity to enjoy the natural beauty of Lake Como.

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Programme

18.30-20.30 Welcome Drinks at “Da Pietro”, Piazza del Duomo, 16, Como

8.15-8.40 Boat transfer from Como to “Grand Hotel Imperiale” (Conference Venue) via public boat service (reservation made by conference organizers). Please reach pier 5 in Piazza Cavour by 8.00

9.15-9.30 Opening Remarks Elena Carletti (Dean for Research, Bocconi)

9.30-10.30 Late Filings and Insider Trading: Broken Windows or Opportunism?

R.J. Jackson (NYU School of Law), B. Lynch-Levy (Wharton), Daniel J. Taylor (Wharton) 

Discussant: Francois Brochet (Boston University)

10.30-11.30 Current Expected Credit Losses and Consumer Loans

Joao Granja
(University of Chicago) and Fabian Nagel (University of Chicago) 

Discussant: Maria Correia (London School of Economics)

11.30-12.00 Coffee Break

12.00-13.00 With a Grain of Salt: Uncertain Relevance of External Information and Firm Disclosures

J. Libgober (USC), Beatrice Michaeli (UCLA), E. Wiedman (Hebrew University) 

Discussant: Moritz Hiemann (Bocconi)

13.00-14.30 Lunch at “Grand Hotel Imperiale” (Conference Venue)

14.30-15.30 The Debt Market Role of Asset Valuation Uncertainty

Alex Aleszczyk
(NYU), F.P. Vasvari (London Business School), D. Vyas (University of Toronto) 

Discussant: Pepa Kraft (HEC Paris

15.30-16.00 Coffee Break



16.00-17.00 The Influence of External Legal Counsels on Loan Contract Design and Performance 

P. Pope (Bocconi), P. Taori (HKU), Roberto Vincenzi (Bocconi) 

Discussant: Elia Ferracuti (Duke University)

17.55-18.20 Boat transfer from “Grand Hotel Imperiale” (Conference Venue) to Como via public boat service (reservation made by conference organizers)

19.30-22.30 Dinner at “Latteria San Fedele” Via Francesco Muralto, 39, Como

8.30-8.50 Boat transfer from Como to “Grand Hotel Imperiale” (Conference Venue) via public boat service (reservation made by conference organizers). Please reach pier 5 in Piazza Cavour by 8.15

9.30-10.30 Searching for Directors

Fabrizio Ferri
(University of Miami), Z. Ou and Y. Wang (University of Miami)

Discussant: David Reeb (National University of Singapore)

10.30-11.30 Real Effects from Non-Concurrent Guidance from Accounting and Prudential Regulators: Evidence from CECL 

R. Basu
(George Washington), Sugata Roychowdhury (Kellogg), K. Sinha (Texas at Dallas)

Discussant: Aytekin Ertan (London Business School)

11.30-12.00 Coffee Break

12.00-13.00 Financial Statements not Required 

M. Minnis
(University of Chicago), A. G. Sutherland (MIT), Felix W. Vetter (Mannheim)

Discussant: Mark DeFond (USC Marshall)

13.00-14.45 Lunch at “Grand Hotel Imperiale” (Conference Venue)

15.05-15.30 Boat transfer from “Grand Hotel Imperiale” (Conference Venue) to Como via public boat service (reservation made by conference organizers)