This is simply a space to post a few things I want to make available for some reason. Here you can also learn more about me, my research, my teaching, and my work.
Recent Posts
Major Presentation – Accounting
Not my most polished presentation, but I’m sharing in case it’s helpful for anyone asked to present…
Keep readingACTG-315 Syllabus Fall 2025
My syllabus for this fall. Includes some updates related to AI, and a little more detail on…
Keep readingAAA presentation: The risk relevance of restructuring
It was a pleasure to present my paper at the AAA Annual Meeting in Chicago this year.
Keep readingAAA discussion: Reassessed earnings with capitalized intangibles
It was a privilege to discuss this paper by Aneel Iqbal, Anup Srivastava, Shivaram Rajgopal, and Elnaz…
Keep readingAAA Discussion: Managerial Learning and Goodwill Impairments
I had the opportunity to discuss this paper, by Yanrong Jia, Yiwen Li, and Huihao Yan, at…
Keep readingEAA Discussion: Talking about the future to address the legitimacy gap: data breaches and forward-looking performance disclosure
It is great to have the opportunity to discuss “Talking about the future to address the legitimacy…
Keep readingEAA 2025 Presentation
It’s an honor to be able to present “The Risk Relevance of Restructuring” at EAA. My slides…
Keep readingUpdated version of “The risk relevance of restructuring”
A little tighter for journal submission.
Keep readingIntermediate AI Project
I assigned this AI-related project to my Masters students this fall. It helps students develop an awareness…
Keep readingTrueblood case project
I’ve written up a project for Masters students that I think is interesting. It uses the excellent…
Keep readingThe most recent version of “The risk relevance of restructuring”
The most recent revision provides a more balanced (less human capital-focused) treatment of restructuring. It also includes…
Keep readingPresentation at the 19th EIASM Interdisciplinary Conference on “Intangibles, Sustainability, and Value Creation – Reporting, Management, and Governance”
It was a pleasure to present my paper, “The risk relevance of restructuring” at the conference.
Keep readingSyllabi 2024
I have two syllabi for 2024, one for ACTG-315 and one for ACTG-502 (Graduate level). They are…
Keep readingDiscussion: Under the radar? Discretionary impairments of finite and indefinite intangible assets
It was a pleasure to discuss this paper, by Gopal Krishnan, Alexander Liss, Ulf Mohrmann, and Jan…
Keep readingTemple conference presentation: The risk relevance of restructuring
A pleasure to have the chance to present my paper, “The risk relevance of restructuring.”
Keep readingDiscussion: Semantic progression in firm disclosure: The role of accounting conservatism
I had the pleasure of discussing this paper, by Jason Moon, at the AAA Annual Meeting. My…
Keep readingDiscussion: How important is internal information asymmetry for firm-level productivity?
I had the pleasure of discussing this paper, by Vishal Baloria, Trent Krupa, and David Weber, at…
Keep readingMost current version of The risk relevance of restructuring
The most current version of my paper on the risk relevance of restructuring, now titled “Employment beta…
Keep readingSyracuse Workshop
Sincere gratitude for the folks at Syracuse inviting me out. The slides and latest version of the…
Keep readingThe risk relevance of restructuring
The most recent version of my paper. Abstract: This study investigates the degree to which restructuring expense…
Keep readingFARS 2024 Discussion
My discussion of “Managerial myopia and the effect of investment growth on equity value” is below. The…
Keep readingCFEA 2023: The risk relevance of restructuring
My presentation for the CFEA conference at Rutgers University on November 4, 2023.
Keep readingSyllabus, 2023
Largely the same as 2022, but with some additional points for ALEKS and more clarity on the…
Keep readingAAA discussions 2023
These are my discussions from the AAA Annual Meeting. The first is “Establishment-level life cycle and analysts’…
Keep readingSlides I presented at Robert Bushman’s Seminar
Some slides I presented at Robert Bushman’s seminar. I discussed/described Three papers. First was one of the…
Keep readingResources for Students
Where to get business news: Things to watch on YouTube: Accounting industry information: Stay in touch:
Keep readingACTG-315 Syllabus for Fall 2022
I’ve updated the syllabus for this term, and I’m posting it here because often others have found…
Keep reading
Vivek Raval 