Conference

IIM Udaipur hosted the 8th Journal of Accounting, Auditing, and Finance (JAAF) – Accounting Theory and Practice (ATP) India symposium on January 11-12, 2025. The symposium was jointly organized by IIM Udaipur, Indian School of Business (ISB), IIM Ahmedabad, IIM Bangalore, and IIM Calcutta. The event, hosting research scholars from the Finance and Accounting arena from around the world as well as industry professionals, provided a platform for global thought leaders to explore cutting-edge innovations in business research and professional practices.

Day 01: January 11, 2025

Time Event
8:00 AM – 8:45 AM Registration
9:00 AM – 9:15 AM Inauguration
9:15 AM – 10:45 AM Panel Discussion: Technological Innovation, The AI Wave, and its Implications for Business Education and Practice
Panelist 1: Miklos A. Vasarhelyi (Rutgers Business School)
Panelist 2: CA P R Ramesh (Former Chairman, Deloitte India)
Panelist 3: D Manjunath (IIT Bombay)
Moderator: Suresh Govindaraj (Rutgers Business School)
10:45 AM – 11:15 AM Coffee/Tea Break
11:15 AM – 12:15 PM Paper #1: Labor Threats, Product Market Competition and Seemingly Self-Sabotaging Disclosures
Presenter: Bitan Chakraborty (Indian School of Business)
Discussant: Moumita Tiwari (IIM Udaipur)
12:15 PM – 1:15 PM Paper #2: Prevention is Better than Cure: Forecasting Future Misreporting
Presenter: Dhanya Krishna Kumar (Warwick Business School)
Co-Authors: Joanne Horton, Facundo Mercado (Warwick Business School)
Discussant: Bharat Sarath (Rutgers Business School)
1:15 PM – 2:30 PM Lunch Break
2:30 PM – 3:30 PM Paper #3: Vertical Integration and Cost of Private Debt
Presenter: Swetha Agarwal (Indian School of Business)
Discussant: Ashiq Ali (University of Texas at Dallas)
3:30 PM – 4:00 PM Coffee/Tea Break
7:30 PM onwards Gala Dinner

Day 02: January 12, 2025

Time Event
9:00 AM – 10:00 AM Paper #4: Target Setting: Large-Sample Evidence from Manufacturing Firms in Developing Countries
Presenter: Vishal Baloria (University of Connecticut)
Discussant: Michael Alles (Rutgers Business School)
10:00 AM – 11:00 AM Paper #5: The Dark Side of Collateral: House Prices, Entrepreneurship, and Misallocation
Presenter: Kizkitza Biguri (Oslo Business School)
Discussant: Prashant Das (IIM Ahmedabad)
11:00 AM – 11:30 AM Coffee/Tea Break
11:30 AM – 12:30 PM Paper #6: Operational creditor rights and trade credit – Evidence from policy interventions
Presenter: Shreyansh Chaurasiya (IIM Bangalore)
Discussant: Bhavya Singhvi (IIM Udaipur)
12:30 PM – 1:30 PM Paper #7: Historical Kinship Structure and Country-Level Contemporary Financial Reporting Quality
Presenter: Ashiq Ali (University of Texas at Dallas)
Co-Authors: Zhongwen Fan (City University of Hong Kong), Yifan Jia (University of Hong Kong), Siman Li (Xiamen University)
Discussant: Venu Madhav (IIM Bangalore)
1:30 PM – 2:30 PM Lunch Break
2:30 PM – 3:30 PM Paper #8: Capital Market Consequences of Reputation Damage to CRAs: Evidence on Spillover Effects to Bond Issuers
Presenter: Apoorv Gogar (Indian School of Business)
Co-Authors: Hariom Manchiraju (ISB), Shyam Sunder (University of Arizona)
Discussants: Prabhu Venkatachalam (BITS School of Management), Tara Shankar Shaw (IIT Bombay)
3:30 PM – 3:45 PM Closing Remarks
3:45 PM – 4:15 PM Coffee/Tea

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