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会计名家热议《黄世忠:共享经济的业绩计量和会计问题》

Challenges and Opportunities in Emerging Market Research

Sponsored by Capital University of Economics and Business and International Review of Economics and Finance

January 10, 2021

TencentConference Room1 ： 466456180

Moderator: Bingxuan Lin , University of Rhode Island

Opening Remarks  08:00– 08:10

Prof: Yonggui Wang( 王永贵 )(Vice President of the Capital University of Economics andBusiness)

Keynote Speech: 08:10 – 08:45

Prof: Carl Chen William J. Hoben Chair in Finance, Universityof Dayton, Co-Editor International Review of Economics and Finance

Title: High Quality Journal Publication in the Digital Era

Concurrent Presentation Section 1: 09:00 – 11:00

(Paper Presentation: 20 minutes. Discussion: 10 minutes)

English Paper Session 1 - A:

TencentConference Room1 ： 466456180

Moderator ： TingZhang , University of Dayton

1.Does Social Trust matter on Internal Control overInvestment Efficiency?

Yu-En Lin, Center for Quantitative Economics, JilinUniversity

Yue-Qi Zhao, Jilin University

Teng Yuan Cheng, Nanjing Audit University

presented by: Teng Yuan Cheng , Nanjing AuditUniversity

Discussant: Yunfei Qi, Capital University ofEconomics and Business

2.Social insurance and earnings management: a bittersweet tale

Bofu Zhang , Tongji University

presented by: Bofu Zhang , Tongji University

Discussant: Teng Yuan Cheng , Nanjing Audit University

3.Analyst's Site Visits and Corporate Environmental  Information Disclosure

Linyan Fan ， ShengYao,  China University of Mining andTechnology

presented by: Linyan Fan ,  China University of Mining and Technology

Discussant: Tianshi Li , Capital University of Economics and Business

4.Social Trust and Corporate innovation

Can Huang, Guangdong University of Technology

Teng Yuan Cheng, Nanjing Audit University

presented by: Teng Yuan Cheng , Nanjing AuditUniversity

Discussant: Zhao Wang , Capital University of Economics and Business

English Paper Session 1 - B:

TencentConference Room2 ： 842424713

Moderator: Bingxuan Lin , University of Rhode Island

5.Entrusted investment in China: Firm characteristics andeconomic consequences

Rongli Yuan, Renmin Business School

Shengjie Xia, Beijing University of Civil Engineering andArchitecture

Ruijing Li ， Capital University of Economics and Business

presented by: Ruijing Li , Capital University of Economics and Business

Discussant: Hong Wang , Zhejiang GongshangUniversity

6.Build resilience to overcome panic? Examining the globalcapital market during the COVID-19 pandemic from a supply chain and logisticsperspective

Ming Liu, Southwestern University of Finance and Economics

Qizhi Tao, Southwestern University of Finance and Economics

Xiangjin Wang Shanghai Lixin University of Accounting and Finance,

presented by: Ming Liu , Southwestern Universityof Finance and Economics

Discussant: Wei L i, Shanghai University ofFinance and Economics

7.Stock Dividend and Analyst Optimistic Bias in EarningsForecast

Lixin Huang, Beijing International Studies University

Wei Li, Beijing International Studies University

Hong Wang, Zhejiang Gongshang University

Liansheng Wu, Peking University

presented by: Hong Wang , Zhejiang Gongshang University

Discussant: Ruijing Li , Capital University of Economics and Business

8.How information strategy and information technologygovernance mechanism influence organizational performance?

Fanlin Wang, Jianing Lv, Ningning Wu, Capital University of Economics and Business

presented by: Jianing Lv ,  Capital University of Economics and Business

Discussant: Hongmei Xu , South China Normal University

Concurrent Presentation Section 2: 11:00 – 1:00

中文论文 - 会场 1 11:00 – 1:00

TencentConference Room1 ： 466456180

主持人： 于鹏，首都经济贸易大学

Moderator ： Peng Yu ， Capital University of Economics and Business

9.风险投资对企业社会责任的影响 - 来自中国上市公司的证据

Does venture captital drive corporate socialresponsibility ？ Evidencefrom Chinese listed companies

程敏英，陈泽洲 中山大学

Minying Cheng, Zezhou Chen, Sun Yet-sen University

刘俊  广东财经大学

Jun Liu, Guangdong University of Finance and Economics

报告人 : 程敏英，中山大学

presented by ： Minying Cheng, Sun Yet-sen University

点评人 : 陈西婵，苏州大学

Discussant ： Xichan Chen ， Soochow University

10.政府引导与区域创新 : 来自制造业上市公司的证据

Government guidance and regional innovation: Evidence from listedmanufacturing companies

李星烨，辛清泉，刘雨重庆大学

Xingye Li ， Qingquan Xin ， Yu Liu ， Chongqing University

报告人 : 李星烨，重庆大学

presented by: Xingye Li ， Chongqing University

点评人 : 俞俊利，上海交通大学

Discussant ： Junli Yu ， Shanghai Jiao Tong University

11.银行业开放、结构性竞争与信贷资源配置

Banking Opening, Structural Competition and Credit Resource Allocation

陈西婵 , 苏州大学 ;

Xichan Chen ， Soochow University

李瑶琴，四川大学；

Yaoqin Li ， Sichuan University

谢光华，西北工业大学；

Guanghua Xie ， Northwestern Polytechnical University

刘星 , 重庆大学

Xing Liu ， Chongqing University

报告人 : 陈西婵，苏州大学

presented by: Xichan Chen ， Soochow University

点评人 : 程敏英，中山大学

Discussant: Minying Cheng , Sun Yet-sen University

中文论文 - 会场 2 11:00 – 1:00

TencentConference Room2 ： 842424713

主持人：李青原，武汉大学

Moderator: Qingyuan Li , Wuhan University

12.绿色信贷、重污染企业环保投资与债务融资

Green Credit Policy, Environmental Investment and Debt Financingof Publicly Listed Firms in Pollution-Intensive Industries

吉利，严静诗，西南财经大学

Li Ji, JingShi Yan, Southwest University of Finance and Economics

报告人 : 严静诗，西南财经大学

presented by: JingShi Yan, Southwest Universityof Finance and Economics

点评人 : 李青原，武汉大学

Discussant: Qingyuan Li , Wuhan University

13.资本市场开发，盈余管理和盈余持续性：来自中国沪港通的经验证据

Capital Market Liberalization, Earnings Management and EarningsPersistence: Empirical Evidence from Shanghai-Hongkong Stock Connect

张洪攀，北京大学深圳汇丰商学院

Hongpan Zhang, Peking University Shenzhen HSBC BusinessSchool

报告人 : 张洪攀，北京大学深圳汇丰商学院

presented by: Hongpan Zhang, Peking University Shenzhen HSBC Business School

点评人 : 窦超，中央财经大学

Discussant: Chao Dou , Central University of Finance and Economics

14.我国产业政策与企业投资行为的作用机制研究——官员经管背景、产业政策工具和会计稳健性

Research on the Industrial Policy and CorporateInvestment Behavior -- Official Major Background, Industrial Policy Tools andAccounting Conservatism

尤博;陈韫妍;屈文洲;吴世农 厦门大学

Bo You, Yunyan Chen, Wenzhou Qu, Shinong Wu, Xiamen University

报告人 : 尤博，厦门大学

presented by: Bo You , Xiamen University

点评人 : 杨国超，中南财经政法大学

Discussant: Guochao Yang , Zhongnan University of Economics and Law

Concurrent Presentation Section 3: 1:00 – 3:30

English Paper Session 3 – A

TencentConference Room1 ： 466456180

Moderator: YanyanWang , Xiamen University

15.Foreign Institutional Ownership and CustomerFirm Transparency along the Supply Chain: Evidence from Supply Firm Innovation

Zhaoying Yi, Capital University of Economics and Finance

Minghai Wei, Sun Yat-sen University

presented by: Zhaoying Yi, Capital University of Economics and Finance

Discussant: Yanyan Wang , Xiamen University

16.Confucian Merchants Culture, Social Movement andEntrepreneurs’ Political Participation: Evidence from China

Jingwei Yin, Zongfeng Xiu, Central South University

presented by