# The 2022 HKUST Accounting Research Symposium

**Source**: https://acct.hkust.edu.hk/research/research-symposium/2022symposium/program
**Parent**: https://acct.hkust.edu.hk/research/research-symposium/2022symposium

Sections

# The 2022 HKUST Accounting Research Symposium

Program

[Introduction](https://acct.hkust.edu.hk/research/research-symposium/2022symposium)

[Registration](https://acct.hkust.edu.hk/research/research-symposium/2022symposium/registration)

[Program](https://acct.hkust.edu.hk/research/research-symposium/2022symposium/program)

[Paper Submission](https://acct.hkust.edu.hk/research/research-symposium/2022symposium/submit)

[Contact Information](https://acct.hkust.edu.hk/research/research-symposium/2022symposium/contact-info)

## Program

Text Area

### Time Conversion

| **HK / SG Time** | **US Eastern Time** | **US Central Time** | **Pacific Time** |
| --- | --- | --- | --- |
| **Mon, Dec 12  8:30am** | **Sun, Dec 11  7:30pm** | **Sun, Dec 11  6:30pm** | **Sun, Dec 11  4:30pm** |

#### 

### Day 1: December 12, 2022

**SESSION 1**
**Moderator: Wilbur Chen, HKUST**

| **Hong Kong Time**  **December 12, 2022** | **Program** |
| --- | --- |
| 8:30 - 8:40am | ****Welcome from the Conference Organizing Committee****  *Mingyi Hung, Head of Accounting Department, HKUST* |
| 8:40 - 9:35am | **Paper 1:**  [****The Information Content of Mandatory Human Capital **Disclosures—Initial Evidence******](https://acct.hkust.edu.hk/files/Accounting%20Symposium/2022/2022papers/AYZ_SEC_Dec%202022.pdf)  by Salman Arif, Johnny Yoon, and Helen Zhang  *Presenter:   Salman Arif, University of Minnesota*  *Discussant: P. Eric Yeung, Cornell University* |
| 9:35 - 9:40am | Break |
| 9:40 - 10:35am | **Paper 2:**  ****[Current Expected Credit Losses (CECL) **Standard and Banks’ Information Production**](https://acct.hkust.edu.hk/files/Accounting%20Symposium/2022/2022papers/2-68-CECL_Information_Production_10132022.pdf)****  by Sehwa Kim, Seil Kim, Anya Kleymenova, and Rongchen Li  *Presenter:   *Sehwa Kim, Columbia University**  *Discussant: *Helen Zhang, University of Minnesota** |
| 10:35 - 10:50am | Break |
|  | **SESSION 2** **Moderator: Daniel Yang, HKUST** |
| 10:50 - 11:45am | **Paper 3:**  [****Issuance and Design of Sustainability-linked Loans****](https://acct.hkust.edu.hk/files/Accounting%20Symposium/2022/2022papers/SLL_Final%20paper_draft2.pdf)  by Maria Loumioti and George Serafeim  *Presenter:   Maria Loumioti and George Serafeim*  *Discussant: *Xiumin Martin, Washington University** |
| 11:45 - 11:50am | Break |
| 11:50 - 12:45pm | **Paper 4:** **Strategic Disclosres around Conferences: Global Evidence**  by Emily Jing Wang, Shiheng Wang and Yanying Zhu  *Presenter:   *Emily Jing Wang, HKUST**  *Discussant: *Stanimir Markov, UT Dallas** |

### 

### Day 2: December 13, 2022

**SESSION 3**
**Moderator: Evgeny Petrov, HKUST**

| **Hong Kong Time** **December 13, 2022** | **Program** |
| --- | --- |
| 8:30 - 9:25am | **Paper 5:**  **[Demand for Stocks and Accounting Information](https://acct.hkust.edu.hk/files/Accounting%20Symposium/2022/2022papers/information_demand_mcclure_nikolaev.pdf)**  by Charles McClure and Valeri V. Nikolaev  *Presenter:   *Charles McClure, University of Chicago**  *Discussant: *Chris Williams, University of Michigan** |
| 9:25 - 9:30am | Break |
| 9:30 - 10:25am | **Paper 6:**  [**Forecasting Styles**](https://acct.hkust.edu.hk/files/Accounting%20Symposium/2022/2022papers/DMW%202022.11.21%20-%20HKUST.pdf)  by Michael S. Drake, James R. Moon, Jr., and James D. Warren  *Presenter:   *James R. Moon Jr., Georgia Institute of Technology**  *Discussant: *Bin Ke, National University of Singapore** |
| 10:25 - 10:40am | Break |
| 10:40 - 11:35am | **Paper 7:**  [****In Search of a Unicorn****](https://acct.hkust.edu.hk/files/Accounting%20Symposium/2022/2022papers/Unicorn_12.pdf)  by Felix Zhiyu Feng, Yifan Luo, and Beatrice Michaeli   *Presenter:   *Beatrice Michaeli, University of California, Los Angeles**  *Discussant: *Edwige Cheynel, Washington University** |