HEC Paris Financial Accounting Conference 2026

08:30 – 09:15       Breakfast & Registration

09:15 – 09:30       Opening Remarks

09:30 – 10:30       “Corporate Accounting and Transparency Practices around the World: Measurement and Effects”,
                              Thomas Rauter (University of Zurich)

10:30 – 10:45       Coffee Break

10:45 – 11:45       “Back to Fundamentals: On the Uses, Functions  and Qualitative Characteristics of Financial Accounting Information”,
                              Annita Florou (Bocconi University)

11:45 – 12:00       Coffee Break

12:00 – 13:00       “Learning to Protect: Bank Network Experience and Borrower Cyber Resilience”,
                              Clemens Lauer (HEC Paris)

13:00 – 14:30       Lunch Break (@ HEC Alumni)

14:30 – 15:30       “Enforcing Principles-Based IFRS”,
                              Holger Daske (University of Mannheim)

15:30 – 15:45       Coffee Break

15:45 – 16:45       “Frivolous or Meritorious Lawsuits? Judicial Efficiency and Corporate Disclosure”
                               Sugata Roychowdhury (Northwestern University)

16:45 – 17:00       Closing Remarks

19:00                   Dinner @ Le Bistrot de Breteuil (3 Pl. de Breteuil, 75007 Paris)