2023 HKU Accounting Theory Conference
13 - 14 Dec 2023 | 8:45 a.m. - 6:00 p.m. | 9:00 a.m. - 12:00 p.m.
KK 315, K. K. Leung Building, HKU
Day 1 Dec 13 – HKU Business School (Room 315, K.K. Leung Building)
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| 8:45am | Registration |
| 9:00am-9:10am | Welcome and Opening Remarks Xin Wang (Area Head of Accounting and Law, HKU Business School) |
| 9:10am-10:20 am | “Effects of climate risk disclosure on socially responsible investment” Volker Laux, University of Texas at Austin |
| 10:20am-10:35am | Coffee/Tea Break |
| 10:35am-11:45pm | “Revisiting Accounting Entropy: a summary measure of accounting numbers classification” Pierre Jinghong Liang, Carnegie Mellon University |
| 12:00pm-1:40pm | Lunch – 14/F, Senior Common Room, K.K. Leung Building |
| 1:50 pm-3:00 pm | “Dynamic Contracting with Flexible Monitoring” Ming Yang, University College London |
| 3:00pm-4:10pm | “Real Effects of Measuring and Reporting Unrealized Fair Value Gains” Robert Göx, University of Zurich |
| 4:10pm-4:40pm | Coffee/Tea Break |
| 4:40pm-5:50pm | “Rational Inattention and Accounting Standard Choice” Keri Peicong Hu, University of Hong Kong |
| 6:00pm | Transportation to Dinner |
| 6:30pm-8:30pm | Dinner – The Square |
Day 2 Dec 14 – HKU Business School (Room 315, K.K. Leung Building) | |
| 9:00am-10:10am | “Fair Value Accounting and Debt Maturity Structure – Should we Adopt Mark-to-Funding Accounting?” Xu Jiang, Duke University |
| 10:10am-10:25am | Coffee/Tea Break |
| 10:25am-11:35am | “Accounting-based Valuation with Inter-firm Information Transfers” Bjorn Jorgensen, Copenhagen Business School |
| 11:35am-11:45am | Closing Remarks Pingyang Gao (Zhang Yonghong Professor in Accounting, HKU Business School) |
| 12:00pm-2:00pm | Lunch –海悅華宴 |
| 2:00pm-6:00pm | Activities (TBA) |
*This conference is by invitation only.
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