2012 CAPANA Conference
July 4-6, 2012
Xi'an, China

The Fifhth Annual Research Conference of

Chinese Accounting Professors' Association of North America(CAPANA)

Conference Papers

The Effect of Managerial “Style” on the Tone of Earnings Conference Calls [Paper download]

Angela Davis (Univ. of Oregon), Weili Ge (Univ. of Washington), Dawn Matsumoto (Univ. of Washington) and Jenny Zhang (Univ. of British Columbia)

Discussant: Steve Baginski (Univ. of Georgia) [Discussion]

R&D Reporting Rule and Firm Efficiency [Paper download]

Neil Bhattacharya, Yoshie Saito, Ram Venkataraman, and Jeff Yu (Southern Methodist Univ.)

Discussant: Greg Waymire (Emory Univ.) [Discussion]

Equity Ownership in IPO issuers by Brokerage Firms and Analyst Research Coverage [Paper download]

Xi Li (Hong Kong Univ. of Science and Technology) and Ronald Masulis (Univ. of New South Wales)

Discussant: Roby Lehavy (Univ. of Michigan) [Discussion]

Non-Recurring Items in Debt Contracts [Paper download]

Anne Beatty, Lin Cheng, and Tzachi Zach (Ohio State Univ.)

Discussant: Danie Cohen (UT-Dallas) [Discussion]

Earnings Restatements Implications along the Supply Chain [Paper download]

Jun-Koo Kang, Mandy Tham (Nanyang Technological Univ.) and Min Zhu (Univ. of Michigan)

Discussant: Bill Cready (Univ. of Texas - Dallas) [Discussion]

Severance Pay, Employment Agreement, and Managerial Short-Termism [Paper download]

Xia Chen, Qiang Cheng (Singapore Management Univ.) Alvis Lo (Boston College) and Xin Wang (Hong Kong Univ.)

Discussant: Aiyesha Dey (Univ. of Minnesota) [Discussion]

Media Capture, State Ownership, and Firm-specific Information Flow: International Evidence [Paper dowload]

Jeong-Bong Kim, Hao Zhang (City University of Hong Kong), Liuchuang Li and Gaoliang Tian (Xi’an Jiaotong Univ.)

Discussant: TBD [Discussion]

The Usefulness of the Articulation Errors between Direct and Indirect Statements of Cash Flows: Evidence from Cash Flow Persistence and Auditor Decisions [Paper download]

Xinyuan Chen, Kai Zhu (Shanghai Univ. of Finance and Economics), Hong Xie (Univ. of Kentucky) and Yun Zhang (George Washington Univ.)

Discussant: Paul Zarowin (New York Univ.) [Discussion]

Mandatory IFRS Adoption and the Stewardship Role of Financial Reporting [Paper download]

Bin Ke (Nanyang Technological Univ.), Yobo Li (Shanghai Univ.), and Hongqi Yuan (Fudan Univ.)

Discussant: Joseph Fan (Chinese Univ. of Hong Kong) [Discussion]