2012 Conference

2012 CAPANA Conference
July 4-6, 2011
Xi'an, China

The Fithth Annual Research Conference of

Chinese Accounting Professors' Association of North America(CAPANA)

Conference Schedule

Date Activity Venue
July 4

Registration

(5:30 – 9:00pm)

Golden Flower Hotel (西安金花大酒店)
http://www.shangri-la.com/en/property/xian/goldenflower
8 Chang Le Road West, Xian 710032, China
Tel: (86 29) 8323 2981

中国西安市长乐西路8号 邮政编码710032

电话: (86 29) 8323 2981

 

Reception Dinner

(6:30 - 8:30pm)

Location TBA

July 5

Conference

School of Management, Xi’an Jiaotong University (西安交大)

8:00am-8:20am Shuttle to Xi’an Jiaotong University and Registration outside the conference venue
8:20am-8:30am Welcome speech by the Dean of the School of Management
8:30am-9:20am

The Effect of Managerial “Style” on the Tone of Earnings Conference Calls

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)

9:20am-9:50am Break
9:50am-10:40pm

Paper 2: R&D Reporting Rule and Firm Efficiency

Neil Bhattacharya, Yoshie Saito, Ram Venkataraman, and Jeff Yu (Southern Methodist Univ.)
  Discussant: Greg Waymire (Emory Univ.)
10:40am-11:10am Lunch (On Campus)
11:10am-12:00noon

Paper 3: Equity Ownership in IPO issuers by Brokerage Firms and Analyst Research Coverage

Xi Li (Hong Kong Univ. of Science and Technology) and Ronald Masulis (Univ. of New South Wales)
  Discussant: Roby Lehavy (Univ. of Michigan)
12:00noon - 1:30pm Lunch Break
1:30pm-2:20pm

Paper 4: Non-Recurring Items in Debt Contracts

Anne Beatty, Lin Cheng, and Tzachi Zach (Ohio State Univ.)
  Discussant: Danie Cohen (UT-Dallas)
2:20pm-2:50pm Break
2:50pm-3:40pm

Paper 5: Earnings Restatements Implications along the Supply Chain

Jun-Koo Kang, Mandy Tham (Nanyang Technological Univ.) and Min Zhu (Univ. of Michigan)
  Discussant: Bill Cready (Univ. of Texas - Dallas)
3:40pm-4:10pm Break
4:10pm-5:00pm

Paper 6: Severance Pay, Employment Agreement, and Managerial Short-Termism

Xia Chen, Qiang Cheng (Singapore Management Univ.) Alvis Lo (Boston College) and Xin Wang (Hong Kong Univ.)
  Discussant: Aiyesha Dey (Univ. of Minnesota)
6:30pm-8:30pm Dinner

July 6

Conference

School of Management, Xi’an Jiaotong University (西安交大)

8:10am-8:30am Shuttle to Xi’an Jiaotong University and Registration outside the conference venue
8:30am-9:20am

Paper 7: Media Capture, State Ownership, and Firm-specific Information Flow: International Evidence

Jeong-Bong Kim, Hao Zhang (City University of Hong Kong), Liuchuang Li and Gaoliang Tian (Xi’an Jiaotong Univ.)
  Discussant:TBD
9:20am-9:40am Break
9:40-10:30am

Paper 8: The Usefulness of the Articulation Errors between Direct and Indirect Statements of Cash Flows: Evidence from Cash Flow Persistence and Auditor Decisions

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.)
10:30-10:50am Break
10:50am-11:40am

Paper 9: Mandatory IFRS Adoption and the Stewardship Role of Financial Reporting

Bin Ke (Nanyang Technological Univ.), Yobo Li (Shanghai Univ.), and Hongqi Yuan (Fudan Univ.)
  Discussant: Joseph Fan (Chinese Univ. of Hong Kong)
  Collect votes for the Best Paper Award
11:45am-2:00pm Lunch
2:00pm-6:30pm Organized Terra Cotta Warrior Tour
7:00pm-9:00pm Dinner and Performance of Chinese Traditional Musical Instruments/ Announcement of the Best Paper Award
  Conference officially adjourned

 

* To be fair and polite to all the presenters and discussants, we request that all participants attend the entire two-day program, July 5-6. Thank you for your cooperation and support of CAPANA.

* In each session, the presenter has 20 minutes, the discussant has 20 minutes, and the audience has 10 minutes.