# The 2021 HKUST Accounting Research Symposium
**Source**: https://acct.hkust.edu.hk/research/research-symposium/2021symposium/program
**Parent**: https://acct.hkust.edu.hk/research/research-symposium/2021symposium
Sections
# The 2021 HKUST Accounting Research Symposium
Program
[Introduction](https://acct.hkust.edu.hk/research/research-symposium/2021symposium)
[Registration](https://acct.hkust.edu.hk/research/research-symposium/2021symposium/registration)
[Paper Submission](https://acct.hkust.edu.hk/research/research-symposium/2021symposium/submit)
[Program](https://acct.hkust.edu.hk/research/research-symposium/2021symposium/program)
[Contact Information](https://acct.hkust.edu.hk/research/research-symposium/2021symposium/contact-info)
## Program
Text Area
##### Time Conversion
| **HK / SG Time** | **US Eastern Time** | **US Central Time** | **Pacific Time** |
| --- | --- | --- | --- |
| **Mon, Dec 13 8:30 am** | **Sun, Dec 12 7:30 pm** | **Sun, Dec 12 6:30 pm** | **Sun, Dec12 4:30 pm** |
##### Day1: December 13, 2021
**SESSION 1**
**Moderator: Chao Tang, HKUST**
| HK Time DEC 13, 2021 | Program |
| --- | --- |
| 08:30 - 08:40am | ****Welcome from the Conference Organizing Committee**** *Mingyi Hung, Head of Accounting Department, HKUST* |
| 8:40 - 9:35am | **Paper 1:** [**Mandatory Disclosure by Credit Rating Agencies and Investment Sensitivity to Stock Price: A Managerial Learning Perspective**](https://acct.hkust.edu.hk/sites/accounting/files/Accounting Symposium/2021/paper1.pdf) by Jaewoo Kim, Seyoung Park, and Ryan Wilson *Presenter: Ryan Wilson, University of Oregon* *Discussant: Vicki Wei Tang, Gerogetown University* |
| 9:35 - 9:40am | Break |
| 9:40 - 10:35am | **Paper 2:** [**Everlasting Fraud**](https://acct.hkust.edu.hk/sites/accounting/files/Accounting Symposium/2021/paper2.pdf) by Vivian W. Fang, Nan Li, Wenyu Wang, and Gaoqing Zhang *Presenter: Gaoqing Zhang, University of Minnesota* *Discussant: Valeri Nikolaev, University of Chicago* |
| 10:35 - 10:50am | Break |
| | **SESSION 2** **Moderator: Siddharth Bhambhwani, HKUST** |
| 10:50 - 11:45am | **Paper 3:** **How Do Managers Greenwash? Evidence from Earnings Conference Calls** by Luzi Hail, Shawn Kim and Rachel Xi Zhang *Presenter: Rahel Xi Zhang, National University of Singapore* *Discussant: Aaron S. Yoon, Northwestern University* |
| 11:45 - 11:50am | Break |
| 11:50am - 12:45pm | ****Paper 4:**** [**Sequential Reporting Bias**](https://acct.hkust.edu.hk/sites/accounting/files/Accounting%20Symposium/2021/paper4.pdf) by Cyrus Aghamolla, IIan Guttman, and Evgeny Petrov *Presenter: Evgeny Petrov, HKUST* *Discussant: Henry L. Friedman, UCLA Anderson School of Management* |
##### Day 2: December 14, 2021
| HK Time DEC 14, 2021 | Program |
| --- | --- |
| | **SESSION 3** **Moderator: Arthur Morris, HKUST** |
| 08:30 - 09:25am | **Paper 5:** [**Inclusive Managers**](https://acct.hkust.edu.hk/sites/accounting/files/Accounting Symposium/2021/paper5.pdf) by Wei Cai, Ethan Rouen, and Yuan Zou *Presenter: Yuan Zou, Harvard Business School* *Discussant: Venky Nagar, University of Michigan* |
| 09:25 - 9:30am | Break |
| 09:30 - 10:25am | ****Paper 6:**** [**Industry Peer Information and the Equity Valuation Accuracy of Firms Emerging from Chapter 11**](https://acct.hkust.edu.hk/sites/accounting/files/Accounting Symposium/2021/paper6.pdf) by Bingxu Fang, Sasan Saly, and Dushyantkumar Vyas *Presenter: Dushyantkumar Vyas, University of Toronto* *Discussant: Thomas Bourveau, Columbia University* |
| 10:25 - 10:40am | Break |
| 10:40 - 11:35am | ****Paper 7:**** [**The Economic Consequences of Firms' Commitment to ESG Polices**](https://acct.hkust.edu.hk/sites/accounting/files/Accounting%20Symposium/2021/paper7.pdf) by Dan Amiram, IIanit Gavious, Chao Jin, and Xinlei Li *Presenter: Xinlei Li, HKUST* *Discussant: Scott Liao, University of Toronto* |