中国会计学刊学术年会

Conference Venue: Yunnan University of Finance and Economics

云南財经大学会议厅

21 – 22 November 2014

第一天 : 2014 年 11 月 21 日（星期五）
Day 1: Friday 21 November 2014

8:45 am – 9:00 am Opening Ceremony ( 开 幕 式 )
Prof. Wei Minghai, Sun Yat-sen University 致词
Prof. Jeong Bon Kim, City University of Hong Kong致词
Prof. Runmin Fu, Yunnan University of Finance and Economics致词 
Prof. Pengjie Na, Yunnan University of Finance and Economics致词

 

9:00 am – 10:00 am Plenary Session I
Speaker Professor Jeong Bon Kim, City University of Hong Kong
Title Who Benefits More from XBRL Adoption? Evidence from Breadth of
Ownership

10:00 am – 10:15 am Coffee Break ( 茶 歇 )

10:15 am – 11:10 am Paper Session 1
Presenter 魏明海, 李晶晶, 中山大学
Title The impact of hiring top executives with U.S. experience on analysts and
institutional investors: Evidence from U.S. listed Chinese firms
Discussant 李真, National University of Singapore

11:10 am – 12:05 pm Paper Session 2
Presenter *Xixiong Xu, Mengmeng Chang, 重庆大学
Title 女性CFO 与银行贷款合约：财务稳健还是性别歧视？——基于贷款合约担保条款设置的实证检验
Discussant 夏怡斐, 上海财经大学

12:05 pm – 2:00 pm Luncheon

2:00 pm – 2:55 pm Paper Session 3
Presenter *陈艳艳, 罗党论, 华南农业大学
Title 政治周期、地方官员变更与资源配置
Discussant 唐松, 上海财经大学

2:55 pm – 3:50 pm Paper Session 4
Presenter *陈胜蓝，马慧, 内蒙古大学
Title 公司决策的同行效应：来自投资决策的证据
Discussant 陈冬华, 南京大学

3:50 pm – 4:10 pm Coffee Break ( 茶 歇 )

4:10 pm – 5:05 pm Paper Session 5
Presenter 代冰彬, 杨钒, 北京第二外国语学院
Title 货币政策、会计稳健性与商业信用
Discussant 方军雄, 复旦大学

5:05 pm – 6:00 pm Paper Session 6
Presenter *Qingmei Xue，Zhizhong Huang, Nanjing University
Title Share Pledges, Earnings Smoothing and the Effect of Split Share Reform
in China
Discussant Zheng Wang, City University of Hong Kong

6:15 pm – 8:00 pm Symposium Dinner

第二天 : 2014 年 11 月 22 日（星期六）
Day 2: Saturday 22 November 2014

9:00 am – 10:00 am Plenary Session II
Speaker Professor Jun Ma, Sun Yat-sen University
Title 治国与理财：国家治理与公共预算

10:00 am – 10:55 am Paper Session 7
Presenter *郑国坚, 蔡贵龙, 中山大学
Title 集团内部子公司高管薪酬决策机制研究——来自“系族企业”的
证据
Discussant Zhang Hua 中欧国际工商学院

10:55 am – 11:10 am Coffee Break ( 茶 歇 )

11:10 am – 12:05 pm Paper Session 8
Presenter Hongqi Liu, Nan Xu*, Jianming Ye, 西南财经大学
Title Inside the black box of short sellers’ strategy Inside strategy:
guilt-by-association or information analytics?
Discussant Donghui Wu, The Chinese University of Hong Kong

12:05 pm – 1:00 pm Luncheon

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Presentation: 20 minutes; Discussant: 25 minutes: Q & A: 10 minutes
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