Research Accounting

A Showcase of Accounting Research

, by Andrea Costa
The second edition of the Bocconi Accounting Symposium featured top-ranking academics presenting their works on a wide range of cutting-edge topics

The Bocconi Accounting Symposium 2024, held on June 24th and 25th, has featured prominent academics from around the world to discuss the latest developments in accounting. Hosted on the SDA Bocconi campus, this second edition featured a very selected range of presentations and discussions on critical and current topics in the field.

During a dynamic two-day symposium, participants engaged in a series of sessions exploring a diverse range of topics. Christian Leuz from the University of Chicago offered a critical examination of conflicts of interest within the banking sector. Ana Albuquerque of Boston University shed light on how customer concentration influences equity incentives. Edwige Cheynel from Washington University sparked a discussion on the dichotomy of truth versus deception in disclosures. Tim Martens from Bocconi University presented his analysis on how firms’ investment decisions are influenced by information disseminated through social media channels. The event also featured two presentations that addressed pressing concerns for securities and accounting regulators, including Ilan Guttman of New York University, who delved into the strategic non-disclosure of financial information by Italian private firms and Federico Siano, from University of Texas at Dallas, who presented research on the predictive power of ESG risk disclosures in financial reporting. A notable segment was the conversation with Ranjani Krishnan of Michigan State University, who provided in-depth insights into the evolving landscape of sustainability research in accounting and shared her perspectives on future developments.

In the words of Miles Gietzmann, Director of the Department of Accounting, “The Bocconi Accounting Symposium is a premier event that has brought together leading international academics to discuss groundbreaking research in accounting. This year's symposium has featured insightful presentations on topics ranging from informed trading and equity incentives to ESG risk disclosures and the impact of social media analysts. With well-known speakers and engaging discussions, the event has provided valuable insights and will foster meaningful collaborations in the field.”