2007会计准则国际研讨会会议议程.doc

会计准则国际研讨会 INTERNATIONAL CONFERENCE ON ACCOUNTING STANDARDS October 26-27, 2007 中国 · 上海 Lansheng Hotel, Shanghai, China Program Hosted by The Institute of Accounting and Finance and School of Accountancy Shanghai University of Finance and Economics Shanghai, China October 25, Thursday 01:00 pm—10：00pm Registration Location: Hotel Lobby, Lansheng Hotel（地点：兰生酒店大堂总台） October 26, Friday 08:00 — 08:30 am Registration Location: Hotel Lobby, Lansheng Hotel（地点：兰生酒店大堂总台） 08:30 am Opening Ceremony Xinyuan Chen, Professor of Shanghai University of Finance and Economics Zheng Sun, Professor and Vice president of Shanghai University of Finance and Economics Morning Paper Sessions Chair: Xinyuan Chen，Shanghai University of Finance and Economics 09:00 am Katherin Schipper, Professor of Duke University and former member of Financial Accounting Standard Board The Role of Implementations of Accounting Standards in Achieving International Accounting Convergence 10:20 am Coffee Break 10:40 am Mary Barth, Professor of Stanford University and member of International Accounting Standard Board Research, Standard setting, and Global Financial Reporting 12:00 pm Luncheon 1 Afternoon Paper Sessions: English paper Chair of Session I, Xiaohui Qu, Professor of Xiamen Univerisy 01:20 pm Accounting Conservatism in Chinese Listed Firms:The Influence of Standards, Incentives, and Monitoring Presenter: Shimin Chen (School of Accounting and Finance,The Hong Kong Polytechnic University) Discussant: Qinglu Jin (Shanghai University of Finance and Economics) 02:20 pm Depositary Receipts Market Reactions to Earnings Announcement-the Test of Investors’ Differential Information and Price Limits Presenter: Bi-Huei Tsai (Department of Accounting, National Taiwan University) Discussant: Shimin Chen (School of Accounting and Finance, The Hong Kong Polytechnic University) 03:20 pm Coffee Break Chair of Session II, Zhiyuan Liu, Professor of Nankai University 03:40pm International Financial Reporting Standards, Stock Price Synchronicity and Institutional Infrastructure: Evidence around the World Presenter: Haina Shi (School of Accounting and Finance,The Hong Kong Polytechnic University) Discussant: Lanfang Wang (Shanghai University of Finance and Economics) 04:40pm Do Direct Cash Flow Disclosures Help Predict Future Operating Cash Flows and Earnings? Presenter: Steven Orpurt (Singapore Management University) Discussant: Nancy Su (School of Accounting and Finance,The Hong Kong Polytechnic University) 2 06:00 Conference Dinner October 27, Saturday 中文论文专场主持人：，朱红军，上海财经大学教授 8：30am 企业生命周期、应计特征与会计稳健性作者：陈旭东、黄登仕，西南财经大学会计学院评论人：王鑫（中央财经大学） 9：15am 从公司治理角度分析国家控股对会计稳健性的影响作者：朱茶芬李志文浙江大学商学研究院评论人：李丹蒙（上海财经大学） 10：00 coffee break 主持人：原红旗，上海财经大学教授 10:20 am 新会计准则实施后果的经济区域差异作者：L 王立彦张继东北京大学会计系评论人：夏立军（上海财经大学） 11：05 am 银行改革、债务契约与会计稳健性作者：陈信元朱红军何贤杰上海财经大学会计学院评论人：谭洪涛（西南财经大学） 11：50 闭幕式陈信元院长总结 3 12：00 午餐 4