Call for Academic Accounting Papers

Co-Hosted by the Financial Accounting Standards Board (FASB) and the Chookaszian Accounting Research Center (CARC) of the University of Chicago Booth School.
The 2025 Emerging Financial Reporting Issues Research Symposium will take place on Friday, April 4, 2025, at the FASB headquarters in Norwalk, Connecticut. It will be the second in a series of three symposia co-hosted in 2024, 2025, and 2026 by the FASB and the CARC.

Call for Academic Research Papers:

The focus of the 2025 Symposium is on the broad topic of Cash Flow Information. Selected papers will be presented at the co-hosted event. The deadline for submitting papers is November 15, 2024.

We seek papers that speak to the:
  • Decision-usefulness of cash flow information including cash flow key performance indicators, such as EBITDA and free cash flow,
  • Benefits and costs of alternative presentation approaches for the Statement of Cash Flows (e.g., direct versus indirect presentation of cash flows from operating activities),
  • Benefits and costs of disaggregated cash flow information, and
  • Decision-usefulness of the structure of the Statement of Cash Flows

Papers should be uploaded below in PDF format.

A submission fee of $75 is required for each paper and can be paid for using the online payment box that will appear after uploading your paper and clicking 'DONE'.

Please note that all payments are final.

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