2008 Conference

2008 CAPANA Conference
June 11-13, 2008
Shanghai, China

The Chinese Accounting Professors' Association of
North America's First Annual Research Conference

CONFERENCE PAPERS

Accounting Restatements and the Cost of Debt Capital
* Charles Shi (University of California at Irvine)
Sanjian William Zhang (Lehigh University)

Discussant: David Farber ( University of Missouri )

Is Board Structure One-Size-Fits-All? The Unintended Informational Consequence of the Sarbanes-Oxley Act
* Huijing Fu (Texas Christian University)
Xiaoyun Yu (Indiana University)

Discussant: Jing Liu (UCLA)

The Association between Management Earnings Forecast Errors and Accruals
Guojin Gong (Pennsylvania State University)
* Laura Yue Li (University of Illinois at Urbana-Champaign)
Hong Xie (Syracuse University)

Discussant: Oliver Zhen Li ( University of Arizona )

Product Market Competition, Proprietary Cost and Capital Market Financing Choice
* Vicki Wei Tang (Georgetown University)

Discussant: Ken Shaw ( University of Missouri )

Causes or Consequences? Earnings Management around Seasoned Equity Offerings
Jie Chen (Carnegie Mellon University)
* Zhaoyang Gu (Carnegie Mellon University)
Yi Tang (The City University of New York)

Discussant: Kin Lo ( University of British Columbia )

The Effects of Mandatory Adoption of International Financial Reporting Standards on Information Environments
Xin Wang (The Chinese University of Hong Kong)
Danqing Young (The Chinese University of Hong Kong)
* Zili Zhuang (The Chinese University of Hong Kong)

Discussant: Sanjay Kallapur ( Indian School of Business )

Asterisks denote presenters.