# The 2019 HKUST Accounting Research Symposium

**Source**: https://acct.hkust.edu.hk/research/research-symposium/2019symposium/program
**Parent**: https://acct.hkust.edu.hk/research/research-symposium/2019symposium

Sections

# The 2019 HKUST Accounting Research Symposium

Program

[Introduction](https://acct.hkust.edu.hk/research/research-symposium/2019symposium)

[Program](https://acct.hkust.edu.hk/research/research-symposium/2019symposium/program)

[Visas](https://acct.hkust.edu.hk/research/research-symposium/2019symposium/visas)

[Paper Submission](https://acct.hkust.edu.hk/research/research-symposium/2019symposium/submit)

[Accommodation](http://www.conferencelodge.hk/en/accommodation/)

[Transportation](https://acct.hkust.edu.hk/research/research-symposium/2019symposium/transportation)

[Visitor Guide to HKUST and Hong Kong](https://acct.hkust.edu.hk/research/research-symposium/2019symposium/visitor-guide)

[Contact Information](https://acct.hkust.edu.hk/research/research-symposium/2019symposium/contact-info)

## Program

Text Area

##### 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**](https://acct.hkust.edu.hk/sites/accounting/files/Accounting Symposium/2019/1-57-ACZ_Countersignaling_2019-08-01.pdf)  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**](https://acct.hkust.edu.hk/sites/accounting/files/Accounting Symposium/2019/2-70-bde_bankauditorregulator_2019-09-15_AE.pdf)  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**](https://acct.hkust.edu.hk/sites/accounting/files/Accounting Symposium/2019/3-85-KT_Effects of Regulatory Disclosure (2019-09-05).pdf)  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**](https://acct.hkust.edu.hk/sites/accounting/files/Accounting Symposium/2019/4-20-TZZ_2019.pdf)  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**](https://acct.hkust.edu.hk/sites/accounting/files/Accounting Symposium/2019/5-82-NaturalDisasters_LoanLossAccounting_HKUST.pdf)  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**](https://acct.hkust.edu.hk/sites/accounting/files/Accounting Symposium/2019/6-26-GLS9-3-2019.pdf)  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**](https://acct.hkust.edu.hk/sites/accounting/files/Accounting Symposium/2019/7-67-cmww_24AUG2019.docx)  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**](https://acct.hkust.edu.hk/sites/accounting/files/Accounting Symposium/2019/8-74-Li Tseng Wang 09-09-2019.pdf)  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 |