Lakshmanan (Shiva) Shivakumar
Managing Editor
Review of Accounting Studies
Hosted by UBC Sauder School of Business at the University of British Columbia
The 2026 Review of Accounting Studies (RAST)–International Accounting Standards Board (IASB) Joint Conference is themed “Information for Investors: Trends and Challenges.” The goal of this conference is to discuss current topics in accounting, with a specific focus on how investors gather and use information today.
Invitation onlyThis conference is by invitation only.
Conference Program
DAY 0
Thursday · December 3, 2026
Welcome Reception
DAY 1
Friday · December 4, 2026
Registration & Continental Breakfast
Welcome & Opening Remarks
Darren DahlDeanUBC Sauder School of Business
Jenny Li ZhangUniversity of British Columbia
SESSION 1
Who Bears Climate Risk? Differential Impacts on Public and Private Firms
Lisa Yao LiuPresenterColumbia University
Eva LabroAcademic DiscussantUniversity of North Carolina at Chapel Hill
Russell LundholmModeratorUniversity of British Columbia
Coffee Break
SESSION 2
The Costs of Decreased Financial Statement Comparability: Evidence from Divergent Leasing Standards
Tanya PaulPresenterUniversity of California, Berkeley
Stephannie LarocqueAcademic DiscussantUniversity of Notre Dame
Yasunobu KawanishiPractitioner DiscussantChair, ASBJ
Kin LoModeratorUniversity of British Columbia
Lunch
SESSION 3
Understanding Cash Flows: Professional Investors’ Use of Cash Flow Information and the Benefits of Iterative Standard-Setting Research
Spencer AndersonPresenterIndiana University Bloomington
Henry LaurionAcademic DiscussantUniversity of Colorado Boulder
Anne McGeachinPractitioner DiscussantIASB Technical Staff
Muskan ChawlaModeratorUniversity of British Columbia
Coffee Break
PANEL 1
Standard-setters’ Use of Academic Research
Panelists:
Cathy ShakespeareFASB Member
Jeff HalesISSB Member
Armand CapiscioltoChair, AcSB
Ana SimpsonIASB Technical Staff
Moderator:
Mary BarthFormer IASB Member · Stanford University
Coffee Break
KEYNOTE
Conceptual Framework
Christine A. BotosanKeynote Speaker
Anne McGeachinModeratorIASB Technical Staff
Cocktail Hour & Dinner
DAY 2
Saturday · December 5, 2026
Continental Breakfast
Welcome & Housekeeping
SESSION 4
Are Merger Synergy Disclosures Credible?
Roberto VincenziPresenterBocconi University
Jasmine WangAcademic DiscussantUniversity of Virginia
Cathy ShakespearePractitioner DiscussantFASB Member
AJ ChenModeratorUniversity of British Columbia
Coffee Break
SESSION 5
Investor Responses to Top-Line vs. Bottom-Line Information
Senyo TsePresenterTexas A&M University
Chenqi ZhuAcademic DiscussantUniversity of California, Irvine
Mary BarthPractitioner DiscussantFormer IASB Member · Stanford University
Han YanModeratorUniversity of British Columbia
Lunch
SESSION 6
When Does Capitalizing Intangibles Improve Earnings Quality? Evidence and Boundary Conditions
Anup SrivastavaPresenterUniversity of Calgary
Maria OgnevaAcademic DiscussantUniversity of Southern California
Ana SimpsonPractitioner DiscussantIASB Technical Staff
Xin ZhengModeratorUniversity of British Columbia
Coffee Break
PANEL 2
Intangibles
Panelists:
Anthony ScilipotiPresident & CEO, Veritas Investment Research
Richard SloanUniversity of Southern California
Fiona BenthamDirector of Corporate Accounting and Accounting Policy, TELUS Corporation
Moderator:
Florian EstererIASB Member
Poll: Best Paper and Best Discussant
Closing Remarks
Florian EstererIASB Member
Russell LundholmUniversity of British Columbia
RAST Updates & Award Announcements
Lakshmanan (Shiva) ShivakumarRAST Managing Editor
PEOPLE
Conference Organizers
Florian Esterer
IASB Member
International Accounting Standards Board
Ana Simpson
IASB Technical Staff
International Accounting Standards Board
Jenny Li Zhang
Associate Professor
University of British Columbia, Sauder School of Business
Russell Lundholm
Professor
University of British Columbia, Sauder School of Business
RAST Editors
Jennifer Blouin
University of Pennsylvania
Thomas Bourveau
University of Oxford
John Campbell
University of Georgia
Patricia Dechow
University of Southern California
Yonca Ertimur
University of Colorado Boulder
Henry Friedman
University of California, Los Angeles
Russell Lundholm
University of British Columbia
Sarah McVay
University of Washington
Miguel Minutti-Meza
University of Miami
Gaizka Ormazabal
IESE Business School
Stefan Reichelstein
Stanford University
Scott Richardson
London Business School
Lakshmanan (Shiva) Shivakumar
Managing Editor
London Business School
Richard Sloan
University of Southern California
Stephen Stubben
Arizona State University
Questions about the conference?
For conference inquiries, please contact the RAST Journal team.
Please note that invitations are extended directly to invited participants, and we are unable to accommodate individual requests to attend.