Wharton University of Pennsylvania, USA

Mirko Heinle is a faculty member at the Wharton School, where he teaches Managerial Accounting in the undergraduate program. His research focuses on accounting disclosure in capital markets, regulation, and internal capital allocation, with current work on risk disclosure and regulatory uniformity.

London School of Economics — LSE, UK

Ane Tamayo is Professor of Accounting at the London School of Economics, specializing in financial reporting and disclosure, corporate governance, and corporate social responsibility. She teaches Topics in Accounting Research and works at the intersection of accounting, financial intermediaries, and asset pricing.

University of Miami, USA

Khrystyna Bochkay is an Associate Professor of Accounting at the University of Miami and an Academic Advisor to the International Sustainability Standards Board at the IFRS Foundation. Her research focuses on financial and sustainability reporting, investor behavior, and AI, with publications in top accounting journals.

LinkedIn

MIT Sloan School of Management, USA

Nemit Shroff is the School of Management Distinguished Professor and Professor of Accounting at MIT Sloan, specializing in accounting disclosure and its effects on corporate financing and investment. His award-winning research on disclosure regulation has been published in leading accounting and finance journals, and he holds a PhD from the University of Michigan.

Northwestern University, USA

Aaron Yoon is a Professor whose research focuses on ESG measurement and its integration into portfolio decision-making, shaping how investors incorporate ESG information according to the Financial Times. His award-winning work is widely cited in major media outlets, and he holds a PhD from Harvard with prior industry experience at Credit Suisse.

LinkedIn

LMU Munich School of Management, Germany

Thorsten Sellhorn is Full Professor of Accounting at Ludwig-Maximilians-Universität Munich, with prior professorships at WHU and visiting positions at institutions including Harvard Business School. His research focuses on international financial reporting and accounting regulation, and he holds a PhD and Habilitation from Ruhr-Universität Bochum.

LinkedIn

University of Oregon

Ioannis Branikas is an Assistant Professor of Finance at the University of Oregon’s Lundquist College of Business, with a PhD in Economics from Princeton University. His research spans corporate finance, sustainability, and household finance, with publications on portfolio choice and ESG topics.

University of Utah

Karl V. Lins is the Spencer Fox Eccles Chair in Banking and Professor of Finance at the University of Utah, specializing in corporate governance, capital markets, and corporate sustainability. He is an award-winning researcher with publications in top finance journals and extensive executive teaching experience at global institutions including London Business School and INSEAD.

LinkedIn

Banco de Portugal and CATÓLICA-LISBON

Diana Bonfim is a senior economist at Banco de Portugal and a visiting professor at Católica Lisbon SBE, holding a PhD in Economics from the University of Groningen. Her research focuses on banking, corporate finance, and monetary policy, and she is co-editor of the International Journal of Central Banking with publications in top journals like Journal of Financial Economics.

LinkedIn

Boston College

Samuel M. Hartzmark is a Professor of Finance at Boston College’s Carroll School of Management, specializing in asset pricing and behavioral finance. His award-winning research has been published in top journals and featured in major media outlets, and he holds a PhD from USC, an MBA from Chicago Booth, and a BA in Mathematics and Economics from Emory University.

LinkedIn

University of Zurich

Zacharias Sautner is Professor of Sustainable Finance at the University of Zurich and Senior Chair at the Swiss Finance Institute, researching ESG topics like climate change and biodiversity. His work, widely cited and published in top journals, informs policymakers and investors, and he serves as Associate Editor for leading finance journals and Director of the European Finance Association.

LinkedIn

Stockholm School of Economics

Jan Starmans is an Associate Professor of Finance at the Stockholm School of Economics, holding a PhD in Finance from London Business School. His research focuses on sustainable and corporate finance, and he teaches Sustainable Finance and Theoretical Corporate Finance.

LinkedIn

Ohio State University, USA

Discussant

Christoph Schiller is an Assistant Professor of Finance at The Ohio State University, with a PhD from the University of Toronto’s Rotman School of Management. His research in empirical corporate finance focuses on supply chains, sustainable finance, and social media, with publications in top journals such as the Journal of Finance and Review of Financial Studies.

LinkedIn