19.00 - late Early bird reception at the One O’Clock Gun Bar, Royal Albert Dock, Liverpool

9.20 - 9.30 Opening remarks

9.30 -10.30

Session 1: Clearing the SMOG: The Effect of Disclosure Requirements on the Cost of Capital

Olga Khalina* (Erasmus University), Miriam Koning (Erasmus University), Gerard Mertens (Open University, Holland) and Peter Roosenboom (Erasmus University)

Discussant: Xiaoxi Wu (Bocconi University)

10.30 - 11.00  Refreshment break

11.00 - 12.00

Session 2:  Disclosure Specificity: Evidence from Book-to-Bill Ratios

Kimball Chapman (Arizona State University), Zachary Kaplan (Washington University in St Louis) and Chase Potter* (Washington State University)

Discussant: Patrick Ryu (Manchester University)

12.05 - 13.05

Session 3:The Beguiling Behaviour of Narcissistic CEOs: Evidence from Repurchase Announcements

Evans Boamah (Lancaster University) and Shantanu Banerjee* (Lancaster University)

Discussant: Meziane Lasfer (City University)

13.05 - 14.15 Lunch

14.15 - 15.15

Session 4: Income Statement Mismatching Has Not Reduced the Informativeness of Earnings over Time

Kyung Il Oh (Korea Advanced Institute of Science and Technology) and Stephen Penman* (Columbia University)

Discussant: Zhan Gao (Lancaster University)

15.15 - 15.45 Refreshment break

15.45 - 16.45

Session 5: The Joint Effects of Litigation Risk and Regulation on Non-GAAP Reporting

Richard Cazier (University of North Texas), Ted Christensen (University of Georgia), Kenneth Merkley (Indiana University) and John Treu* (West Virginia University

Discussant: Andrew Pierce (Manchester University)

17.00 - 18.00 Editorial Board Meeting

20.00 - Conference dinner at Pullman Hotel, King’s Dock, Liverpool

* Presenting authors

9.00 -10.00

Session 6: Hardship Breeds Creativity: Climate Threats and Corporate Innovation

Dongmin Kong (Huazhong University of Science and Technology), Rui Shen (The Chinese University of Hong Kong – Shenzhen), Ziqi Wu (Shanghai International Studies University) and Jian Zhang* (Shanghai International Studies University)

Discussant: Bin Xu (Leeds University)

10.05 -11.05

Session 7: The Evolution of Corporate Twitter Usage

Mohamed Al Guindy* (Carleton University), Jim Naughton (University of Virginia) and Ryan Riordan (Queen’s University, Kingston)

Discussant: Andrea Rozario (University of Illinois)

11.05 -11.35 Refreshment break

11.35 -12.35

Session 8: Global Supply Chains and Voluntary Disclosure

Lili Dai (University of New South Wales), Rui Dai* (University of Pennsylvania), Lilian Ng (York University, Toronto) and Zihang Peng (University of New South Wales)

Discussant: Herita Akamah (University of Nebraska-Lincoln)

12.35 - 12.45  Wrap-up

12.45 – 14.00 Lunch

* Presenting authors