December 15, 2019 (Sunday)

 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

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

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 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