10th Annual Conference 
Accounting

 
 
23
May
2023
Tuesday

Governance
Chair: Shushu JIANG (National University of Singapore)

Location: Azalea 2

2:00 pm – 3:00 pm (SGT)
External Legal Counsel as Transaction Cost Engineer and its Influence on Loan Contract Design and Performance
Peeyush TAORI* (The University of Hong Kong)
Peter POPE (Bocconi University)
Roberto VINCENZI (Bocconi University)

Discussant:
Daniel A. COHEN (Vanderbilt University)
3:00 pm – 3:15 pm
Break
3:15 pm – 4:15 pm
Does Relationship Lending Discipline Disclosure? Evidence from Bailout Loans
Daniel RABETTI* (Tel Aviv University)

Discussant:
Bjørn N. JØRGENSEN (Copenhagen Business School)
4:15 pm – 4:30 pm
Break
4:30 pm – 5:30 pm
On a Spending Spree: The Real Effects of Heuristics in Managerial Budgets
Paul H. DÉCAIRE (Arizona State University)
Denis SOSYURA* (Arizona State University)

Discussant:
Rong HUANG (Fudan University)


 
24
MAY
2023
Wednesday 

Alternative Data
Chair: Yuyan GUAN (Nanyang Technological University)

Location: Azalea 2 

2:00 pm – 3:00 pm (SGT)
All in a day’s work: What do we learn from Analysts’ Bloomberg Usage?
Zhi DA* (University of Notre Dame)
Azi BEN-REPHAEL (Rutgers Business School)
Bruce CARLIN (Rice University)
Ryan ISRAELSEN (Michigan State University)

Discussant:
Andrew Van BUSKIRK (Ohio State University)
3:00 pm – 3:15 pm
Break
3:15 pm – 4:15 pm
Third-Party Cookies, Data Sharing, and Return Comovement
Si CHENG* (Syracuse University)
Yupeng LIN (National University of Singapore)
Ruichang LU (Peking University)
Xiaojun ZHANG (Peking University)

Discussant:
Huai ZHANG (Nanyang Technological University)
4:15 pm – 4:30 pm
Break
4:30 pm – 5:30 pm
When Machine Comes to Town: Fund Analysts’ Performance with Artificial Intelligence
Grace Haoqing FAN* (Singapore Management University)
Xi KANG (Vanderbilt University)

Discussant:
Yong YU (The University of Texas at Austin)

25
MAY
2023
Thursday 

Disclosure
Chair: Siew Hong TEOH (University of California, Los Angeles & ABFER)

Location: Azalea 1

9:00 am – 10:00 am (SGT)
ESG Reporting Divergence
Yun LOU* (Singapore Management University)
Qiang CHENG (Singapore Management University)
Mengjie YANG (Singapore Management University)

Discussant:
Anywhere SIKOCHI (Harvard University)
10:00 am – 10:15 am
Break
10:15 am – 11:15 am
The SEC’s Use of Voluntary Disclosure for the Oversight of Mandatory Disclosure
Kai LI (University of British Columbia)
Rafael ROGO (University of Cambridge)
Xiaoli (Shaolee) TIAN (Georgetown University)
Ray ZHANG* (Simon Fraser University)

Discussant:
Hai LU (University of Toronto)
11:15 am – 11:30 am
Break
11:30 am – 12:30 pm
Strategic complexity in disclosure
Cyrus AGHAMOLLA* (University of Minnesota)
Kevin SMITH (Stanford University)

Discussant:
Evgeny PETROV (Hong Kong University of Science and Technology)

* Presenter. Program is subjected to change. Updated 31 May 2023.

Session Format

Three papers will be presented during each session. Each paper presentation lasts for one hour, including 25 minutes for presentation, 20 minutes for discussion and 15 minutes for Q&A. There will be 15 minutes break after each paper.

Contact Information

Program Director Conference Organizer
Qiang CHENG (Singapore Management University)
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Douglas SKINNER (The University of Chicago & ABFER)
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Allen HUANG (Hong Kong University of Science and Technology)
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Sterling HUANG (Singapore Management University)
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