2023 CAPANA Annual Research Conference Program

Register now!

June 29-30, 2023
Kunming, Yunnan, PRC

Conference Venue:
Grand Park Kunming Hotel (昆明君乐酒店)

Conference Hotel:
Grand Park Kunming Hotel (昆明君乐酒店)
Green Lake Hotel Kunming (昆明翠湖宾馆)

Host: Yunnan University of Finance and Economics
Cost-host: Shenzhen Institute of Data Economy

(* indicates presenter, click on paper title to download the paper)
For PDF version of the program, clink link1 or link2 to download

Presentation Rules:
1. Each presenter has 35 minutes. During the 10 minutes, the presentation cannot be interpreted but the presenter should manage to share the main findings of the paper. During the remaining 25 minutes, the floor is open to the audience for questions.
2. Discussant has 20 minutes.
3. The last 5 minutes are reserved for presenter to respond to the discussion or any new questions from the audience.

Please use link2 to download the papers if you have trouble downloading the file. 

June 29, Day One

08:50-09:00 Opening Remarks

09:00-10:00 Keynote Speech
Speaker: Xiumin Martin (Washington University in St. Louis)

10:00-10:15 Tea Break

Session 1 New Information and New Technology
Moderator: Tianyu Zhang (The Chinese University of Hong Kong, Shenzhen)

10:15-11:15 Paper 1
Expert Network Calls (link2)

Sean S. Cao* (University of Maryland)
T. Clifton Green (Emory University)
Lijun Lei (University of North Carolina)
Shaojun Zhang (Ohio State University)

Discussant:  Susan Shu (Boston College)

11:15-11:30 Tea Break

11:30-12:30 Paper 2
Internal Information Asymmetry and Decentralized Disclosure: Evidence from Textual Analysis of Company Responses to Investor Questions (link2)

Kelly Huang* (Florida International University)
Meng Li (University of Oklahoma)
Guang Ma ( McGill University)
Stanimir Markov (University of Texas at Dallas)

Discussant: Ningzhong Li (University of Texas at Dallas)

12:30-14:00 lunch

Session 2 ESG
Moderator: Pingyang Gao (University of Hong Kong)

14:00-15:00  Paper 3
ESG Risk Disclosures: The Predictive Ability of SASB Recommendations versus Industry Best Practice (link2)

Aliya Korganbekova (Boston University)
Edward J. Riedl (Boston University)
Federico Siano (University of Texas at Dallas)
Estelle Sun* (Boston University)

Discussant: Sean Cao (University of Maryland)

15:00-15:15 Tea Break

15:15-16:15 Paper 4
Shareholder Value Implications of Supply Chain ESG Management (link2)

Xuanpu Lin (University of Hong Kong)
Guoman She* (University of Hong Kong)
Aaron Yoon (Northwestern University)
Haoran Zhu (Southern University of Science and Technology)

Discussant: Zuo Luo (Cornell University)

16:15-16:30 Tea Break

16:30-17:30 Paper 5
A Tale of Two Taxes: Does Corporate Income Tax Avoidance Undermine the Role of Environmental Taxation in Promoting Environmental Substantiality? (link2)

Wei Liu (Xiamen University)
Mark (Shuai) Ma (University of Pittsburgh)
Kaishu Wu* (University of Waterloo)
Jiaxing You (Xiamen University)

Discussant: Liandong Zhang (Singapore Management University)

17:30-21:00 Conference Banquet

June 30 Day Two

Session 3 Information Disclosure
Moderator: Chaohong Na (Yunnan University of Finance and Economics)

08:30-09:30 Paper 6
Does Mandatory Short Selling Disclosure Lead to Investor Herding Behavior? (link2)

John C. Heater (Duke University)
Ye Liu (Fudan University)
Qin Tan (City University of Hong Kong)
Frank Zhang * (Yale University)

Discussant: Danqi Hu (Peking University)

09:30-09:45 Tea Break

09:45-10:45 Paper 7
Data Driven Technologies and The Diminished Impact of Local Information in Bank Lending Markets (link2)

Wilbur Chen* (Hong Kong University of Science and Technology and D^3 Institute)
Jung Koo Kang (Harvard Business School and D^3 Institute)
Aditya Mohan (Analysis Group)

Discussant: Hai Lu (University of Toronto)

10:45-11:00am Tea Break

11:00-12:00 Paper 8
The Effect of Ancestral Kinship Structure on Country Level Financial Reporting Quality (link2)

Ashiq Ali (University of Texas at Dallas)
Zhongwen Fan* (University of Hong Kong)
Yifan Jia (University of Hong Kong)
Siman Li (Xiamen University)

Discussant: Jeff Ng (University of Hong Kong)

12:00-12:15 Best Paper and Best Discussant Award

12:15-12:30 Announcement for 2024 CAPANA Annual Conference

12:30-14:00 Lunch

14:00-   City Tour (Voluntary participation)