2022 Conference Program
2022 MIT Asia Conference in Accounting
Program Schedule
July 11th 7:45-8:00 PM Eastern Standard Time, July 12th 7:45-8:00 AM China Standard Time
Opening Remarks by Rodrigo Verdi
July 11th 8:00-9:45PM Eastern Standard Time, July 12th 8:00-9:45AM China Standard Time Room 1: Environmental, Social and Corporate Governance (Moderator: Rodrigo Verdi)
Socially Responsible Divestment
Alex Edmans; London Business School
Doron Levit; University of Washington
Jan Schneemeier; Indiana University
Discussant: Chao Tang, The Hong Kong University of Science and Technology
Do Commercial Ties Influence ESG Ratings? Evidence from Moody’s and S&P
Xuanbo Li; Singapore Management University
Yun Lou; Singapore Management University
Liandong Zhang; Singapore Management University
Discussant: Alvis Lo, Boston College
CEO Hometown Favoritism in Corporate Environmental Policies
Wei Li; Shanghai University of Finance and Economics
Qiping Xu; University of Illinois Urbana Champaign
Qifei Zhu; Nanyang Technological University
Discussant: Aaron Yoon, Northwestern University
Room 2: Disclosure (Moderator: Feng Li)
Spillover Effects of Mandatory Portfolio Disclosures on Corporate Investment
Jalal Sani; University of Illinois
Nemit Shroff; MIT Sloan School of Management
Hal White; University of Notre Dame
Discussant: Jeffrey Ng, The University of Hong Kong
Technology Coopetition and Firm Voluntary Disclosure: Evidence from Standard Setting Organizations
Jun Oh; Cornell University
Eric Yeung; Cornell University
Discussant: Jivas Chakravarthy, The University of Texas at Arlington
The Asset Pricing and Real Implications of Relationship Disclosure
Xu Jiang; Duke University
Jordi Mondria; University of Toronto
Liyan Yang; University of Toronto
Discussant: Wenjie Xue, National University of Singapore
Room 3: Behavioral Economics of Accounting (Moderator: Luo Zuo)
Just Friends? Managers’ Connections to Judges
Sterling Huang; Singapore Management University
Sugata Roychowdhury; Northwestern University
Ewa Sletten; Ohio State University
Yanping XU; Jinan University
Discussant: Thomas Bourveau, Columbia University
The Effect of Ancestral Kinship Structure on Country-Level Financial Reporting Quality
Ashiq Ali; University of Texas at Dallas
Zhongwen Fan; The University of Hong Kong
Yifan Jia; The University of Hong Kong
Siman Li; Xiamen University
Discussant: Kelvin Yeung, City University of Hong Kong
Vocal Delivery in Earnings Calls and Real-Time Market Reactions
Bok Baik; Seoul National University
Alex Kim; University of Chicago
David Kim; MIT
Sangwon Yoon; Artificial Society Inc.
Discussant: Amy Zang, The Hong Kong University of Science and Technology
July 11th 10:00-11:45PM Eastern Standard Time, July 12th 10:00-11:45AM China Standard Time Room 1: Media (Moderator: Nemit Shroff)
Social Media Disclosure of Political Ideology
Yupeng Lin; National University of Singapore
Rui Shi; National University of Singapore
Jean Zeng; National University of Singapore
Discussant: Kai Wai Hui, The University of Hong Kong
Verifiable Content in Social Media Stock-Analysis Articles:
Lei Chen; Southwestern University of Finance and Economics
Shuping Chen; UT Austin
Wuyang Zhao; University of Texas, Austin
Discussant: Tianyu Zhang, The Chinese University of Hong Kong (Shenzhen)
The Monitoring Role of Social Media: Evidence from the Introduction of 3G Internet
Jonas Heese; Harvard Business School
Joseph Pacelli; Harvard Business School
Discussant: Travis Dyer, Brigham Young University
Room 2: Debt Markets (Moderator: Feng Li)
The Politics of Underreporting Loan Losses: Evidence from the Mandatory Shift to Expected Credit Loss Provisioning in China
Mingyi Hung; Hong Kong University of Science and Tech
Yi Ru; Renmin University of China
Guoman She; The University of Hong Kong
Linghuan Wang; The University of Hong Kong
Discussant: Yadav Gopalan, Indiana University
What Happens when Ratings Shopping is Visible? Evidence from Unaccepted Ratings Disclosure in India
Sanjay Kallapur; Indian School of Business
Abdul Khizer; Indian School of Business, India
Hariom Manchiraju; Indian School of Business
Rajesh Vijayaraghavan; UBC - Sauder School of Business
Discussant: Shiheng Wang, The Hong Kong University of Science and Technology
The Bundled Design of Institutional Loan Deals – An Information Asymmetry Perspective
Shibin Tang; University of Toronto
Discussant: Yao Lu, Cornell University
Room 3: Labor Markets (Moderator: Luo Zuo)
Communicating Corporate Culture in Labor Markets: Evidence from Job Postings
Joseph Pacelli; Harvard Business School
Tianshuo Shi; Harvard Business School
Yuan Zou; Harvard Business School
Discussant: Michael Shen, National University of Singapore
Digitalization, Accounting Jobs, and Financial Reporting Quality
Amanda Awyong; Singapore Management University
Qiang Cheng; Singapore Management University
Tian Deng; Singapore Management University
Rencheng Wang; Singapore Management University
Discussant: Isabel Wang, Michigan State University
Temporary Skilled Foreign Labor and Cost Stickiness: Evidence from Employment of H-1B Visa Holders
Jiao JING; Jinan University
Jeffrey Ng; Hong Kong Polytechnic University
Walid Saffar; The Hongkong Polytechnic University
Longfei Shang; Southwestern University of Finance and Economics
Discussant: Rong Huang, Fudan University
July 12th 8:00-9:00PM Eastern Standard Time, July 13th 8:00-9:00AM China Standard Time Keynote Speaker S.P. Kothari (MIT) (Moderator: Nemit Shroff & Rodrigo Verdi)
July 12th 9:15-11:00PM Eastern Standard Time, July 13th 9:15-11:00 AM China Standard Time
Room 1: Media (Moderator: Rodrigo Verdi)
Do Local Newspapers Matter to Institutional Investors?
Byoung Uk Kang; Hong Kong Polytechnic University
Jonathan Nam; Hong Kong Polytechnic University
Discussant: Min Shen, Baruch College
Do News Media Provide Useful Information for Firm Managers? Evidence from Local Newspaper Closures
Junqi Liu; Xiamen University
Discussant: Lian Fen Lee, Boston College
Human Information Production in the Machine Age: Evidence from Machine Adoption in the Asset Management Industry
Shuyang Wang; Northeastern University
Kai Du; Penn State University
Miao Liu; Boston College
Discussant: Haifeng You, The Hong Kong University of Science and Technology
Room 2: Managers (Moderator: Nemit Shroff)
CEO Political Engagement and Personal SEC Prosecution
Wenjiao Cao; Erasmus Universiteit Rotterdam
James Naughton; University of Virginia
Rafael Rogo; Judge Business School, University of Cambridge
Ray Zhang; Simon Fraser University
Discussant: Roger Silvers, University of Utah
Passing the Mic: Career and Firm Outcomes of Executive Interactions
Wei Cai; Columbia Business School
Ethan Rouen; Harvard Business School
Yuan Zou; Harvard Business School
Discussant: Charles Kang, University of Hong Kong
Subjective Beliefs and Management Earnings Guidance Bias: Evidence from CEOs’ Political Affiliations
Ke Na; Cheung Kong Graduate School of Business
Discussant: Nancy Su, The Hong Kong Polytechnic University
Room 3: Emerging Topics (Moderator: Feng Li)
Neural Network Translated into Bag-of-Words: Lexicon of Attentions
Hitoshi Iwasaki; National University of Singapore
Ying Chen; National University of Singapore
Allen Huang; Hong Kong University of Science and Technology
Hui Wang; The Hong Kong University of Science and Technology
Discussant: Alan Zhang, Florida International University
Robot Penetration and Asymmetric Cost Behavior
Yinghua Li; Arizona State University
Nuo Shi; City University of Hong Kong
Stephen Teng Sun; City University of Hong Kong
Discussant: Dmitri Byzalov, Temple University
Outside Directors’ Insider Trading Around Board Meetings
Seil Kim; Baruch College
Seungjoon Oh; Peking University
Discussant: Forester Wong, University of Southern California
Room 4: Innovation (Moderator: Luo Zuo)
Analysts’ Site Visits and Corporate Innovation
Qiang Cheng; Singapore Management University
Yutao Wang; Renmin University of China
Holly Yang; Singapore Management University
Zheyuan Zhang; Renmin University of China
Discussant: Yongoh Roh, New York University
Do Shared Auditors Facilitate Information Transfer between Clients? Evidence from Patent Citations
Xuan Tian; PBC School of Finance, Tsinghua University
Jiawen Yan; Cornell University
Luo Zuo; Cornell University
Discussant: Yongtae Kim, Santa Clara University
Doing Good by Being Smart: Green Innovation, Firm Performance, and ESG Funds’ Capital Allocation
An-Ping Lin; Singapore Management University
Qiang Cheng; Singapore Management University
Mengjie Yang; Singapore Management University
Discussant: Xi Wu, University of California, Berkeley
July 12th 11:05PM Eastern Standard Time, July 13th 11:05 AM China Standard Time: Online vote of Best Paper and Best Discussant
July 12th 11:30PM Eastern Standard Time, July 13th 11:30AM China Standard Time: Announcement of Best Paper and Best Discussant Awards; Announcement of MIT ACA 2023