Skip Navigation

2020 PCOB Inaugural Workshop on Valuation & Accounting for Intangible Assets

Skip Side Navigation

2020 PCOB Workshop on Valuation & Accounting for Intangible Assets

Venue: Zoom

Time: Friday, December 11th, 12:30 pm CST – 5:00 pm CST

Presentation format: 20 minutes presentation; 10 minutes discussion; 10 minutes questions and comments from the audience.

Organizers: Lubo Litov and Richard Price III

12:30 p.m. CST

New Product Announcements, Innovation Disclosure, and Future Firm Performance

Jenny Chu (Univ. of Cambridge) - Yuan He (HKU Business School) - Kai Wai Hui (HKU Business School) - Reuven Lehavy (Univ. of Michigan)

Discussant: Jayanthi Sunder (Univ. of Arizona)


1:15 p.m. CST

Deleting Unreported Innovation

Ping-Sheng Koh (ESSEC-Paris) - David Reeb (NUS) - Elvira Sojli (UNSW) - Wing Wah Tham (UNSW) - Wendun Wang (Erasmus Univ. Rotterdam)

Discussant: Noah Stoffman (Indiana Univ.)


2:00 p.m. CST

Evolution in Value Relevance of Accounting Information

Mary Barth (Stanford Univ.) - Ken Li (McMaster Univ.) - Charles McClure (Univ. of Chicago)

Discussant: Ethan Rouen (HBS)


2:45 p.m. CST

Patent Disclosures Enhance Price Discovery and Reduce R&D Uncertainty

Deepak Hedge (NYU) - Baruch Lev (NYU) - Chenqi Zhu (UC-Irvine)

Discussant: Paul Hribar (Univ. of Iowa)


3:30 p.m. CST

The Justifiability of Financial Reporting Preferences in Accounting for Intangibles in Business Combinations

Lisa Koonce (UT-Austin) - Sara Toynbee (UT-Austin) – Brian White (UT-Austin)

Discussant: Kathryn Kadous (Emory Univ.)


4:15 p.m. CST

Differences in the Value Relevance of Identifiable Intangible Assets Acquired in Business Combinations

Zachary King (UW-Madison) - Thomas Linsmeier (UW- Madison) - Daniel Wangerin (UW- Madison)

Discussant: Ron Shalev (Univ. of Toronto)