Program

HK / SG Time	US Eastern Time	US Central Time	Pacific Time
Mon, Dec 12 8:30am	Sun, Dec 11 7:30pm	Sun, Dec 11 6:30pm	Sun, Dec 11 4:30pm

Hong Kong Time December 12, 2022	Program
8:30 - 8:40am	Welcome from the Conference Organizing Committee Mingyi Hung, Head of Accounting Department, HKUST
	SESSION 1Moderator: Wilbur Chen, HKUST
8:40 - 9:35am	Paper 1: The Information Content of Mandatory Human Capital Disclosures—Initial Evidence by Salman Arif, Johnny Yoon, and Helen Zhang Presenter: Salman Arif, University of Minnesota Discussant: P. Eric Yeung, Cornell University
9:35 - 9:40am	Break
9:40 - 10:35am	Paper 2: Current Expected Credit Losses (CECL) Standard and Banks’ Information Production by Sehwa Kim, Seil Kim, Anya Kleymenova, and Rongchen Li Presenter: Sehwa Kim, Columbia University Discussant: Helen Zhang, University of Minnesota
10:35 - 10:50am	Break
	SESSION 2Moderator: Daniel Yang, HKUST
10:50 - 11:45am	Paper 3: Issuance and Design of Sustainability-linked Loans by Maria Loumioti and George Serafeim Presenter: Maria Loumioti, The University of Texas at Dallas Discussant: Xiumin Martin, Washington University
11:45 - 11:50am	Break
11:50 - 12:45pm	Paper 4: Strategically Timed Voluntary Disclosres before Conferences: Global Evidence by Emily Jing Wang, Shiheng Wang and Yanying Zhu Presenter: Emily Jing Wang, HKUST Discussant: Stanimir Markov, The University of Texas at Dallas

Hong Kong Time December 13, 2022	Program
	SESSION 3Moderator: Evgeny Petrov, HKUST
8:30 - 9:25am	Paper 5: Demand for Stocks and Accounting Information by Charles McClure and Valeri V. Nikolaev Presenter: Charles McClure, University of Chicago Discussant: Chris Williams, University of Michigan
9:25 - 9:30am	Break
9:30 - 10:25am	Paper 6: Forecasting Styles by Michael S. Drake, James R. Moon, Jr., and James D. Warren Presenter: James R. Moon Jr., Georgia Institute of Technology Discussant: Bin Ke, National University of Singapore
10:25 - 10:40am	Break
10:40 - 11:35am	Paper 7: In Search of a Unicorn by Felix Zhiyu Feng, Yifan Luo, and Beatrice Michaeli Presenter: Beatrice Michaeli, University of California, Los Angeles Discussant: Edwige Cheynel, Washington University

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