The 2019 HKUST Accounting Research Symposium

Program

December 15, 2019 (Sunday)

TIME	ACTIVITY
19:00 - 22:00	Welcome Reception at UniQue of Conference Lodge

Day1: December 16, 2019 (Monday)

Venue: Room 1005, 1/F, Lee Shau Kee Business Building

TIME	ACTIVITY
08:35 - 08:50	Tea and Refreshments
08:50 - 09:00	Welcome from the Conference Organizing Committee Kevin Chen, Head of Accounting Department, HKUST
09:00 - 10:30	Keynote speech by Professor Patricia Dechow, University of Southern California
10:30 - 10:45	Tea Break
SESSION 1 Moderator: Yue Zheng, HKUST
10:45 - 11:45	No Reliance on Guidance: Counter-Signaling in Management Forecasts by Cyrus Aghamolla, Carlos Corona and Ronghuo Zheng Presenter: Cyrus Aghamolla, University of Minnesota Discussant: Jeremy Bertomeu, University of California--San Diego
11:45 - 12:45	Mandatory Auditor Involvment in Bank Supervision by Karthik Balakrishnan, Emmanuel De George, Aytekin Ertan and Hannah Scobie Presenter: Aytekin Ertan,London Business School Discussant: Bin Ke, National University of Singapore
12:45 - 14:00	Lunch
SESSION 2 Moderator: Siddharth Bhambhwani, HKUST
14:00 - 15:00	Regulators' Disclosure Decisions: Evidence from Bank Enforcement Actions by Anya Kleymenova and Rimmy E. Tomy Presenter: Anya Kleymenova, The University of Chicago Booth School of Business Discussant: Anne Beatty, Ohio State University
15:00 - 16:00	Off-exchange trading and post earnings announcement drift by Jacob Thomas, Frank Zhang and Wei Zhu Presenter: Frank Zhang, Yale University Discussant: Jeffrey Ng, The Hong Kong Polytechnic University
16:00 - 16:15	Tea Break
16:15 - 17:15	Natural Disasters, Loan Loss Accounting and Subsequent Lending by Sandra Chamberlain, Rajesh vijayaraghavan and Yuxiang Zheng Presenter: Sandra L Chamberlain, University of British Columbia Discussant: Maria Loumioti, The University of Texas at Dallas
17:45	Dinner at Sai Kung

Day 2: December 17, 2019 (Tuesday)

Venue: Room 1005, 1/F, Lee Shau KeeBusiness Building

TIME	ACTIVITY
08:45 - 09:00	Tea and Refreshments
SESSION 3 Moderator: Emily Wang, HKUST
09:00 - 10:00	Intangible assets and the trend in the accruals-cash flow association by Jeremiah Green and Henock Louis Presenter: Henock Louis, Pennsylvania State University Discussant: Peter Easton, University of Notre Dame
10:00 - 11:00	Political Information Flow and Management Guidance by Dane M. Christensen, Arthur Morris, Beverly R. Walther and Laura A. Wellman Presenter: Arthur Morris, HKUST Discussant: Tianyu Zhang, The Chinese University of Hong Kong
11:00 - 11:15	Tea Break
11:15 - 12:15	Face-to-Face Private Communication of Soft Information and its Association with the Resolution of Investor Uncertainty at Earnings Announcements by Xinlei Li, Ayung Tseng and Hui Wang Presenter: Xinlei Li, HKUST Discussant: Yuan Zhang, The University of Texas at Dallas
12:15 - 14:00	Lunch