Thursday, Dec 15, 2022 Friday, Dec 16, 2022

Review of Accounting Studies 2022 Conference

The RAST Conference explores current topics in accounting research.
Open to


Stanford GSB Campus
United States

Our goal is to discuss some of the most relevant issues at the forefront of academic research and wider society today.

Papers accepted for presentation at the annual RAST Conference relate to topics such as valuation, accounting quality, and fundamental analysis.

We thank Cambridge Business Publishers and Morgan Stanley for their sponsorship of the RAST conference.

This event is by invitation only.

Day 1 | December 15th

11:30 am

Registration Opens

12:00 – 1:00 pm


1:05 – 1:15 pm


1:15 – 2:10 pm

Session 1: Real Earnings Management and the Strategic Release of New Products

Presenter: Mark Young, University of Southern California
Discussant: George Foster, Stanford University
Moderator: Kevin Smith, Stanford University

2:10 – 2:15 pm


2:15 – 3:10 pm

Session 2: All Losses Are Not Alike: Real versus Accounting-Driven Reported Losses

Presenter: Feng Gu, University at Buffalo
Discussant: Anup Srivastava, University of Calgary
Moderator: John Kepler, Stanford University

3:10 – 3:45 pm


3:45 – 4:40 pm

Session 3: Is Hiring Fast a Good Sign? The Informativeness of Job Vacancy Duration for Future Firm Profitability

Presenter: Laura Li, University of Illinois at Urbana Champaign
Discussant: Rebecca Hann, University of Maryland
Moderator: Jung Ho Choi, Stanford University

4:40 – 4:45 pm


4:45 – 5:40 pm

Session 4: Dividends, Trust, and Firm Value

Presenter: Peter Kelly, University of Notre Dame
Discussant: Zachary Kaplan, Washington University in St. Louis
Moderator: Brandon Gipper, Stanford University

6:00 pm

Walk to Cocktail Hour and Dinner

Day 2 | December 16th

8:00 – 8:55 am


9:00 – 9:55 am

Session 5: Do Firms Follow the SEC’s Confidential Treatment Protocols? Evidence from Credit Agreements

Presenter: Daniel Saavedra, University of California, Los Angeles
Discussant: Regina Wittenberg Moerman, University of Southern California
Moderator: Suzie Noh, Stanford University

9:55 – 10:05 am


10:05 – 11:00 am

Session 6: Is Tax Return Information Useful to Equity Investors?

Presenter: Paul Demeré, University of Georgia
Discussant: Stephanie Sikes, University of Illinois Chicago
Moderator: Rebecca Lester, Stanford University

11:00 – 11:10 am


11:10 am – 12:05 pm

Session 7: Analyst Ability and Research Effort: Non-EPS Forecast Provision as a Forecast Quality Signal

Presenter: Tong Wang, Barclays Quantitative Portfolio Group (QPS)
Discussant: Dawn Matsumoto, University of Washington
Moderator: Jinhwan Kim, Stanford University

12:05 – 2:00 pm

Lunch and Awards

Event Sponsors

Cambridge Business Publishers
Morgan Stanley

Conference Organizers

RAST Managing Editor
Robert R. Dockson Professor of Business Administration & Professor of Accounting, University of Southern California
The Marriner S. Eccles Professor in Public and Private Management and Accounting, Stanford University
Associate Professor of Accounting, Stanford University
Assistant Professor of Accounting, Stanford University

Review of Accounting Studies Editors

Elizabeth Blankespoor, University of Washington

Jennifer Blouin, University of Pennsylvania

Patricia Dechow, University of Southern California

Yonca Ertimur, University of Colorado Boulder

Paul Fischer, University of Pennsylvania

Russell Lundholm, University of British Columbia

Gaizka Ormazabal, IESE Business School

Stephen Penman, Columbia University

Stefan Reichelstein, Stanford University

Scott Richardson, London Business School

Lakshmanan Shivakumar, London Business School

Richard Sloan, University of Southern California