CoBPA Research Seminar
Friday, January 31, 2014 12 PM - 1 PM
Lectures / Seminars
Contact: Prodosh Simlai 701.777.3360
Contact Dept: College of Business & Public Administration
Gamble Hall Room 225
293 Centennial Dr.
Grand Forks, ND 58202
The first College of Business and Public Administration research seminar of spring 2014 will be held from noon to 1 p.m. Friday, Jan. 31, in 225 Gamble Hall.
Matthew Notbohm, Assistant Professor of Accountancy, will present the paper: “Management’s Personal Ideology and Financial Reporting Quality” (coauthored with K. Campbell, A. Smedema, and T. Zhang).
ABSTRACT: We investigate the relation between managers’ personal ideologies and financial reporting quality. We use Federal Elections Commission (FEC) data to develop three proxies for managers’ personal ideologies and test for a relation with two financial reporting quality metrics: discretionary accruals and financial statement restatements. We find that both the absolute value of discretionary accruals and the probability of restatement decrease in the degree to which firms’ managers have conservative ideologies. These results are robust in the post-SOX period and to controls for potential self-selection bias. Our findings contribute to a growing literature demonstrating that business outcomes are partially explained by manager-specific influences including managers’ personal views and priorities.
You can find our entire colloquium lineup and schedule at http://business.und.edu/research/researchseminars.cfm.
Parking InformationUnless special parking arrangements have been stated above, off-campus guests for this event may use the pay-as-you-go option in the Parking Ramp (corner of 2nd Ave N and Columbia Road), the Visitor Lot (off Centennial Drive), or a Parking Meter. Parking in any other parking lot on-campus requires a parking pass which can be purchased directly through UND Parking Services, Twamley Hall Rm 204 (M, W-F 8:00 AM – 4:30 PM and Tu 9:00 AM – 4:30 PM).
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- Men's Track & Field at Mountain State Games (All Day)
- Know Your Numbers (8 AM)
- Lead Risk Assessor Initial (8 AM)
- Breakfast Chat Fridays (9 AM)
- Upper Missouri Ministries Bible Camp - Table at the Memorial Union (10 AM)
- (editor's pick)UND Fan Luncheon (11:30 AM)
- Wildlife Biology Seminar (12 PM)
- CoBPA Faculty Research Seminar Series (12 PM)
- Women's Track & Field at Mountain State Games (12 PM)
- Crock Pot Cooking (12:30 PM)
- CANCELED: NEW! OU Workshop Training (1:30 PM)
- Children's Chess Club (3:45 PM)
- Between Cycling & Me (4 PM)
- (editor's pick)Annual Launch (7 PM)
- Women's Hockey vs. Minnesota (7:05 PM)
- String Quartet Concert (8 PM)
- Grocery Bingo (9 PM)