2011 CAPANA Conference
July 13-15, 2011
Xiamen, China
The Forth Annual Research Conference of
Chinese Accounting Professors' Association of North America(CAPANA)
Conference Papers
"Inside Debt and the Design of Corporate Debt Contracts"
Divya Anantharaman (Rutgers University), Vivian Fang (Rutgers University), and Guojin Gong (Pennsylvania State University)
Discussant: Gerald Lobo (University of Houston) [Paper] [Discussion]
"The Use of Accounting Accruals in Debt Contracts: Evidence from the Measurement of Financial Covenants"
Ningzhong Li (London Business School)
Discussant: Chul Park (University of Hong Kong)[Paper] [Discussion]
"Employee Ownership and Firm Disclosure"
Francesco Bova, Yiwei Dou, and Ole-Kristian Hope (University of Toronto)
Discussant: Clive Lennox (Nanyang Technological University) [Paper] [Discussion]
"Mutual Funds and Stocks with Strong Fundamentals"
Sheri Tice and Ling Zhou (Tulane University)
Discussant: Xiao-Jun Zhang (University of California, Berkeley) [Paper] [Discussion]
"Accounting Conservatism and Bankruptcy Risk"
Gary Biddle, Mary Ma, and Frank Song (Hong Kong University)
Discussant: Edmond Keung (National University of Singapore) [Paper] [Discussion]
"Does Mandatory IFRS Adoption Level the Informational Playing Field Between Foreign and Domestic Analyst?"
Donal Byard (Baruch College – CUNY), Ying Li (George Washington University) and Yong Yu (University of Texas at Austin)
Discussant: Linda Krull (University of Oregon)[Paper] [Discussion]
"Does Granting Minority Shareholders Direct Control Over Corporate Decisions Help Reduce Value Decreasing Corporate Decisions in Firms with Concentrated Share Ownership? A Natural Experiment from China"
Zhihong Chen (City University of Hong Kong), Bin Ke (Nanyang Technological University) and Zhifeng Yang (City University of Hong Kong)
Discussant: Guohua Jiang (Peking University) [Paper] [Discussion]
"Transparency in Politically Connected Firms: Evidence from Private Sector Firms in China"
Bin Srinidhi (City University of Hong Kong), Hao Zhang (City University of Hong Kong) and Tianyu Zhang (Chinese University of Hong Kong)
Discussant: Srinivasan Sankaraguruswamy (National University of Singapore) [Paper] [Discussion]
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