第四届会计与财务问题国际研讨会

1、.PAGE ：.；PAGE 6第八届会计与财务问题国际研讨会资本市场会计研讨会 议 日 程 表2021年7月810日日期时间内 容主持人地点7月8日9:00-22:00报 到厦门市思明南路422号厦门大学主校区傅元略建文楼大堂7月9日8:00-8:45开幕式曲晓辉嘉庚主楼2208:45-9:45二、大会主题学术报告陈少华Karim Jamal会计和审计监管质量的评价陈小悦从计量观角度对实证会计研讨的思索9:45-10:15三、照相、茶歇嘉庚主楼前10:15-12:00四、大会学术论坛傅元略嘉庚主楼22012:00-13:00午餐逸夫楼餐厅14:00-15:45五、分组报告与讨论小组主持人嘉庚二

2、号楼五楼15:45-16:05茶歇16:05-17:50五、分组报告与讨论小组主持人18:00-19:30宴请逸夫楼餐厅7月10日8:00-9:45五、分组报告与讨论小组主持人嘉庚二号楼五楼9:45-10:05茶歇10:05-11:50 五、分组报告与讨论小组主持人Eighth Accounting and Finance ConferenceCapital Markets-Based Accounting Research8-10 July 2021, Xiamen, ChinaPreliminary ProgramDateTimeContentsChairVenueJuly89:00-22

3、:00Registration (Main Campus, Xiamen University, 422 Siming Rd. S.)Yuanlue FuJianwen BuildingJuly 98:00-8:45I. Opening Ceremony Xiaohui QuJiageng Main BLD2208:45-9:45II. Plenary Session Keynote SpeechesShaohua ChenKarim JamalAssessing the Quality of Accounting and Auditing Xiaoyue ChenA Reflection o

4、n Positive Accounting Studyfrom Measurement Perspective9:45-10:15 = 3 * ROMAN III. Photo Taking and Tea BreakJiageng Main BLD10:15-12:00 = 4 * ROMAN IV. Plenary Session Academic ForumYuanlue FuJiageng Main BLD22012:00-13:00Buffet LunchIntl Academic Exchange Center14:00-15:45 = 4 * ROMAN V. Concurren

5、t SessionsSession ChairsJiageng BLD 2 F515:45-16:05Tea Break16:05-17:50 = 4 * ROMAN V. Concurrent SessionsSession Chairs18:00-19:30DinnerIntl Academic Exchange CenterJuly108:00-9:45 = 4 * ROMAN V. Concurrent SessionsSession ChairsJiageng BLD 2 F59:45-10:05Tea Break10:05-11:50 = 4 * ROMAN V. Concurre

6、nt SessionsSession Chairs分组报告与讨论每人报告20分钟，评论10分钟，讨论5分钟Concurrent Sessions (20minutes presentation, 10 minutes discussion and 5 minutes for Q&A2021年7月9日 下午2:00-3:45 2:00-3:45pm 9 July 2021地点Venue论文标题、报告人及评论人Topics, Presenters & Discussants主持人Chair嘉庚二号楼502室Rm.502Jiageng Building 2Identifying Foreign Ex

7、change Arbitrage Opportunities through Matrix Approach Presenter: Ming Ma, Beijing Institute of Technology Discussant: Jiameng Zhang, Central University of Finance and EconomicsMing MaThe Difference in the Momentum Effects of Over Performing versus Underperforming Stock Returns Using Quantile Regres

8、sion Presenter: Edward C. Peng, National Sun Yat-sen University Discussant: Ming Ma, Beijing Institute of TechnologyMeasuring Cross Shareholding Linkages Among CompaniesPresenter: Jiameng Zhang, Central University of Finance and Economics Discussant: Edward C. Peng, National Sun Yat-sen University嘉庚

9、二号楼513室Rm.513Jiageng Building 2Information Environment, Dividend Changes, and Signaling: Evidence from ADR Firms Presenter: Feng Chen, University of Toronto Discussant: Zhian Chen, UNSW AustraliaFeng ChenDoes Bancassurance Add Value to Banks? - Evidence from Mergers and Acquisitions between European

10、 Banks and Insurance Companies Presenter: Zhian Chen, UNSW Australia Discussant: Yufei Li, University of MacauLegal System and Market Timing Effect on Capital Structure: Experience in the Asian-Pacific Region Presenter: Yufei Li, University of Macau Discussant: Feng Chen, University of Toronto嘉庚二号楼5

11、14室Rm.514Jiageng Building 2财务重述视角的投资者关系管理与公司治理效率报告人：马连福南开大学评论人：陆光武中山大学 杜兴强公司治理程度的影响要素与价值效应报告人：林建秀集美大学评论人：马连福南开大学 从集体诉讼风险角度看公司治理制度报告人：陆光武中山大学评论人：林建秀集美大学 分组报告与讨论每人报告20分钟，评论10分钟，讨论5分钟Concurrent Sessions (20minutes presentation, 10 minutes discussion and 5 minutes for Q&A2021年7月9日 下午4:05-5:50 4:05-5:50p

12、m 9 July 2021地点Venue论文标题、报告人及评论人Topics, Presenters & Discussants主持人Chair嘉庚二号楼502室Rm.502Jiageng Building 2Capital Market Pressures and Earnings Management: Evidence fromU.S. Dual-Class Firms Presenter: Feng Chen, University of Toronto Discussant: Zhifeng Yang, City University of Hong KongTao WangInfo

13、rmation in Balance Sheets for Future Stock Returns: Evidence fromNet Operating Assets Decomposition Presenter: Wang Tao, City University of New York Discussant: Roger D. Huang, University of Notre DameDoes the Market Dole Out Collective Punishment? An Empirical Analysis of Industry, Geography, and A

14、rthur Andersens Reputation Presenter: Roger D. Huang, University of Notre Dame Discussant: Feng Chen, University of Toronto嘉庚二号楼513室Rm.513Jiageng Building 2大股东资金占用、公司绩效和股权鼓励：其他应收款的证据报告人：谢 军华南师范大学评论人：赵 迪中国科学技术大学 桑士俊分拆经济后果研讨：提升了价值吗？基于联想分拆神州数码的案例研讨报告人：王 海清华大学评论人：谢 军华南师范大学基于公司绩效角度的资本构造优化研讨以制造业上市公司为例报告人：

15、赵 迪中国科学技术大学评论人：王 海清华大学 嘉庚二号楼514室Rm.514Jiageng Building 2管理者自利行为、债务人维护与债务融资期限构造研讨报告人：方 媛上海立信会计学院评论人：王利娜河北经贸大学王竹泉上市公司自愿性聘任独立董事的动机研讨报告人：冯文滔东南大学评论人：方 媛上海立信会计学院 投资者法律维护与财务报告质量报告人：王利娜河北经贸大学评论人：冯文滔东南大学分组报告与讨论每人报告20分钟，评论10分钟，讨论5分钟Concurrent Sessions (20minutes presentation, 10 minutes discussion and 5 minut

16、es for Q&A2021年7月10日 上午8:00-9:45 8:00-9:45 am 10 July 2021地点Venue论文标题、报告人及评论人Topics, Presenters & Discussants主持人Chair嘉庚二号楼502室Rm.502Jiageng Building 2Nobes 1998 General Model: An Empirical Examination of Changes in Accounting Systems and Financial Markets with the Adoption of IFRS to 2006 Presenter:

17、 Peter Secord, Saint Marys UniversityDiscussant: Wang Tao, City University of New York李常青The Influence of Board Composition on Earnings Management for Chinese Listed Firms Presenter: Jin Long, Dalian Nationalities University Discussant:Yang Yu, Business School of Xiangtan University中国会计准那么与国际财务报告准那么

18、趋同程度报告人：杨 钰湘潭大学 评论人：黄志忠汕头大学嘉庚二号楼513室Rm.513Jiageng Building 2公司治理与审计收费的实证研讨基于A股市场20012006年的阅历数据报告人：贡 峻中南财经政法大学 评论人：董必荣南京审计学院 谢军调查研讨法在我国会计研讨中的运用与评析报告人：曾爱民厦门大学评论人：贡 峻中南财经政法大学 智力资本报告：规范化与差别化报告人：董必荣南京审计学院评论人：曾爱民厦门大学 嘉庚二号楼514室Rm.514Jiageng Building 2公允价值属性与会计准那么体系构建研讨报告人：张白玲集美大学评论人：周宝源南开大学 王志强金融工具会计准那么实施中公允价值中心技术问题及对策报告人：王桂姿天津对外经济贸易职业学院评论人：张白玲集美大学我国新会计准那么效果价值相关性的实证研讨报告人：周宝源南开大学评论人：王桂姿天津对外经济贸易职业学院 分组报告与讨论每人报告20分钟，评论10分钟，讨论5分钟Concurrent Sessions (20minutes presentation, 10 minutes discussion and 5 minutes for Q&A2021年7月10日 上午10:05-11:50 10:05-11:50 am 10 Ju