December 13, 2015 (Sunday)

19:00 - 22:00 Welcome Reception at UniBar of UC Bistro

Day1: December 14, 2015 (Monday)

Venue: Room 1005, 1/F, LSK Business Building

08:35 - 08:50 Tea and Refreshments
08:50 - 09:00 Welcome from the Conference Organizing Committee
Kevin C.W. Chen, Head of Accounting Department, HKUST
09:00 - 10:30

The Economics of Disclosure and Financial Reporting Regulation:
Overview of Evidence and Suggestions for Future Research
Keynote speech by Professor Christian Leuz, University of Chicago

10:30 - 10:45 Tea Break
10:45 - 11:45 Who Consumes Firm Disclosures? Evidence from Earnings Conference Calls
by Anne Heinrichs, Jihwon Park and Eugene Soltes
Presenter: Ann Heinricks, Columbia University
Discussant: Hongping Tan, York University
11:45 - 12:45 The Impact of the PCAOB Individual Engagement Inspection Process - Preliminary Evidence
by Daniel Aobdia
Presenter: Daniel Aobdia, Northwestern University
Discussant: Sanjay Kallapur, Indian School of Business
12:45 - 14:00 Lunch at LSK 7/F Lounge
14:00 - 15:00 The Real Effects of Mandatory Non-financial Disclosures in Financial Statements
by Hans Christensen, Eric Floyd, Lisa Yao Liu and Mark Maffett
Presenter: Mark Maffett, University of Chicago
Discussant: Yuan Zhang, University of Texas at Dallas
15:00 - 16:00 The Impact of Discretionary Disclosure on Financial Reporting Systems: An Extension of Bayesian Persuasion
by Henry Friedman, John Hughes and Beatrice Michaeli
Presenter: Beatrice Michaeli, University of California, Los Angeles
Discussant: Yun Zhang, George Washington University
16:00 - 16:15 Tea Break
16:15 - 17:15 The Transmission of Corporate Culture: Evidence from Bank Acquisitions
by Charles Boissel, Thomas Bourveau and Adrien Matray
Presenter: Thomas Bourveau, HKUST
Discussant: Anya Kleymenova, University of Chicago
18:30 Dinner at Sai Kung

Day 2: December 15, 2015 (Tuesday)

Venue: Room 1005, 1/F, LSK Business Building

08:45 - 09:00 Tea and Refreshments
09:00 - 10:00 The Valuation Premium for a String of Positive Earnings Surprises: The Role of Earnings Manipulation
by Jenny Chu, Patricia Dechow, Kai Wai Hui and Annika Yu Wang
Presenter: Jenny Chu, Cambridge
Discussant: Hollis A. Skaife, University of California, Davis
10:00 - 11:00 Bankruptcy in Groups
by William Beaver, Stefano Cascino, Maria Correira and Maureen McNichols
Presenter: Stefano Cascino, London School of Economics
Discussant: T.J.Wong, Chinese University of Hong Kong
11:00 - 11:15 Tea Break
11:15 - 12:15 Enhanching Loan Quality through Transparency: Evidence form the European Central Bank Loan Level Reporting Initiative
by Aytekin Ertan, Maria Loumioti, and Regina Wittenberg-Moerman
Presenter: Maria Loumioti, University of Southern California
Discussant: Christopher Williams, University of Michigan
12:45 - 14:00 Lunch at China Gardent Restaurant (G/F)