China Seminar Public Talk
May 1, 12:00pm - 1:30pmMānoa Campus, Moore Hall 319 (Tokioka Room)
Friday, May 1, 12:00 noon
Tokioka Room (Moore Hall 319)
“Value Relevance of Accounting Information: Empirical Evidences from Chinaâ€
David Yang, School of Accountancy, UHM
This paper examines the effect of different accounting information response time on the conclusion of accounting information value relevance. The empirical evidence based on the manufacturing industry data in China’s manufacturing industry data suggests that the accounting information is value relevant to investors. Further, this study finds both the average stock price at fiscal year-end and the average stock price one month after fiscal year-end are more relevant to the accounting information than the closing stock price four months after fiscal year-end. This implies that value relevance reacts before the public disclosure of accounting information, which may be due to an information leak before an official announcement. This study provides new empirical evidence for the accounting information value relevance research.
Professor David Yang received his BA degree from the National Taiwan University, his MBA degree from the University of California at Berkeley and his PhD degree in Accounting from Columbia University. Having taught over 3,000 students at UHM, Professor Yang has been honored with numerous teaching awards, including the 2004 University of Hawaii Regents’ Medal for Excellence in Teaching. He co-published the first comprehensive English book on Chinese accounting and auditing after China’s accounting reform of 1993, Accounting and Auditing in China (1998, Ashgate). Having taught at Peking University and National Taiwan University, Professor Yang is currently Professor of the School of Accountancy and Faculty Director of China-track full-time MBA program at Shidler College of Business, University of Hawai‘i at MÄnoa.
Event Sponsor
Center for Chinese Studies & Confucius Institute at UHM, Mānoa Campus
More Information
(808) 956-8891, china@hawaii.edu
Thursday, May 8 |
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9:00am |
Virtual Writing Room Mānoa Campus, Online
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9:00am |
Mathematics Final Oral Mānoa Campus, GARTLEY 102
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10:30am |
English Final Oral Mānoa Campus, https://hawaii.zoom.us/j/3972979317?omn=82162242555
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11:00am |
Study Break Lounge at Hamilton Library Mānoa Campus, Hamilton LIbrary
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2:00pm |
Nursing Practice Final Oral Mānoa Campus, Zoom
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Friday, May 9 |
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9:15am |
Spring Undergraduate Showcase (Hybrid) Mānoa Campus, Manoa Campus, Kuykendall Hall (physical), Zoom (virtual)
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10:00am |
Psychology Final Oral Mānoa Campus, Zoom, Link Below
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11:00am |
Nursing Practice Final Oral Mānoa Campus, Zoom
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11:00am |
Study Break Lounge at Hamilton Library Mānoa Campus, Hamilton LIbrary
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1:00pm |
Educational Psychology Final Oral Mānoa Campus, Wist Hall, Room 233
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1:00pm |
Nursing Practice Final Oral Mānoa Campus, Zoom
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1:00pm |
Nursing Practice Final Oral Mānoa Campus, Zoom
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1:00pm |
Nursing Practice Final Oral Mānoa Campus, Zoom
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1:00pm |
Nursing Practice Final Oral Mānoa Campus, Zoom
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1:00pm |
Nursing Practice Final Oral Mānoa Campus, Zoom
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2:00pm |
Physics Final Oral Mānoa Campus, WAT 112
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3:30pm |
Zoology Final Oral Mānoa Campus, Bilger 150
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Saturday, May 10 |
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11:00am |
Study Break Lounge at Hamilton Library Mānoa Campus, Hamilton LIbrary
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Sunday, May 11 |
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11:00am |
Study Break Lounge at Hamilton Library Mānoa Campus, Hamilton LIbrary
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Monday, May 12 |
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10:00am |
English, Final Oral Mānoa Campus, KUY 409
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11:00am |
Study Break Lounge at Hamilton Library Mānoa Campus, Hamilton LIbrary
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12:00pm |
Public Health Final Oral Mānoa Campus, Zoom
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12:30pm |
Midday Reset: Chair Yoga Stretch Mānoa Campus, Webster Hall, Room 112: 2528 McCarthy Mall Honolulu, HI 96822
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Tuesday, May 13 |
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11:00am |
Study Break Lounge at Hamilton Library Mānoa Campus, Hamilton LIbrary
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1:00pm |
Education-PhD Final Oral Mānoa Campus, See Zoom Meeting below.
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Wednesday, May 14 |
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10:30am |
SNAP Outreach & Enrollment Clinic Mānoa Campus, Campus Center Courtyard
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11:00am |
Study Break Lounge at Hamilton Library Mānoa Campus, Hamilton LIbrary
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12:30pm |
Breathe & Reset: Mid-week Meditation Break Mānoa Campus, Webster Hall, Room 112: 2528 McCarthy Mall Honolulu, HI 96822
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2:30pm |
Music Final Oral Mānoa Campus, Music Department Room 8
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3:00pm |
Second Language Studies Final Oral Mānoa Campus, Zoom, Link Below
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5:30pm |
How to be a Remarkable Leader with Guy Kawasaki Mānoa Campus, Walter Dods, Jr. RISE Center, Level 2
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Thursday, May 15 |
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10:00am |
“Charting Your Course In An Uncertain World” with Mark S. Bergman Mānoa Campus, Online
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12:00pm |
Seminar: Dr. Yukiko Yano UH Cancer Center, Sullivan Conference Center
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2:00pm |
East Asian Languages & Lit Final Oral Mānoa Campus, Moore Hall 155A
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Friday, May 16 |
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12:00pm |
Zoology Final Oral Mānoa Campus, MSB 100 and Zoom
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12:30pm |
Midday Reset: Chair Yoga Stretch Mānoa Campus, Webster Hall, Room 112: 2528 McCarthy Mall Honolulu, HI 96822
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Saturday, May 17 |
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9:00am |
114th Annual UHM Commencement Exercises - 9:00 a.m. Ceremony Mānoa Campus, Stan Sheriff Center, 1355 Lower Campus Road
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3:30pm |
114th Annual UHM Commencement Exercises - 3:30 p.m. Ceremony Mānoa Campus, Stan Sheriff Center, 1355 Lower Campus Road
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Monday, May 19 |
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8:00am |
Bookstore Buyback Mānoa Campus, Manoa Bookstore
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Tuesday, May 20 |
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12:00pm |
Seminar: Dr. Alexandra Harris Mānoa Campus, UH Cancer Center, Sullivan Conference Center
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Wednesday, May 21 |
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11:30am |
Join us for our May PIER Speaker Session | Strategies for Employers Mānoa Campus, 1410 Lower Campus Rd 171f, Honolulu, HI 96822
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