In August I discussed three papers for the American Accounting Association Annual Meeting in San Diego and virtually. It was a valuable opportunity for me to read some great papers, think about the related literatures, and share some thoughts. I generally try and keep my discussions at a high-level at AAA, as many of the audience members have not read the papers because of the volume of papers and nature of the conference. I also like to focus on what makes the paper potentially very interesting, which is helpful for both the audience and the paper presenters.

I discussed “Emotional Media Content, Investor Sentiment, and Long-term Return Reversals” by Prachi Deuskar, K.R. Subramanyam, and Peeyush Taori (presenter) in person on August 1.

I discussed “The impact of conservatism and supply chain finance on bad debt expense” by Sudipta Basu, Tom Canace, Mark Cecchini, and Yi Liang (presenter) virtually on August 11.

I discussed “Is the Profitability Anomaly Distinct from the Mispricing of Earnings Beyond Operating Profit?” by Agnes Cheng, Jiajia Fu (presenter), and Jing Lie virtually on August 12.