Plenary Session Articles

PLENARY PAPER SESSION 1 

Accounting Fundamentals Explain the Size Premium in Stock Returns and its Variation over Time
Stephen Penman, Columbia University
Francesco Reggiani, Free University of Bozen-Bolzano

PLENARY PAPER SESSION 2 

Divestitures, Classification Uncertainty, and Stock Market Mispricing
Charles Kang, University of Hong Kong
Steve Lin, University of Memphis

PLENARY PAPER SESSION 3 

Strategic Similarity and Investment Efficiency
Lin-Hui Yu, National Taiwan University
Hsihui Chang, Drexel University
Rong-Ruey Duh, Thunghai University
Yaou Zhou, Montclair State University

PLENARY PAPER SESSION 4 

A Model of Professionally Motivated Investment in Auditor-Client Relationship Building
Minlei Ye, University of Toronto Mississauga
Joshua Ronen, New York University

PLENARY PAPER SESSION 5 

The Unintended Consequences of IFRS 9 on CVC Investments: Evidence from China
Jianfang Ye, Shanghai University of Finance and Economics
Yue Qiu, Shangai University of Finance and Economics
Savannah Guo, University of Nevada, Reno
Danmeng Li, East China University of Science and Technology

PLENARY PAPER SESSION 6 

The Tax Cuts and Jobs Act (2017) has Long-term Effects on Corporate Pension Risk
Shengnan Li, Xiamen University
Divya Anantharaman, Rutgers Business School
Saipriya Kamath, London School of Economics

We would like to thank the respected Reviewers for taking the time and effort necessary to review the Plenary session submissions. We sincerely appreciate all the valuable comments and suggestions, which are crucial to improve the quality of the Plenary session manuscripts. Here goes the list of the respected reviewers.

Francesca Calamunci
Ying Cao
Yu-Tzu Chang
Long Chen
Bingyi Chen
Tzu-ting Chiu
S. Owen Davidson
Antonio De Vito
Jing (Bob) Fang
Zhan Gao
Omrane Guedhami
Erica Harris
Lisa Hillmann
Lisa Hinson
Yu Hou
Claudia Imperatore
Yuan Ji
Weishi Jia
Yun Ke
Yongtae Kim
Jaewoo Kim
Edith Leung
Si Li
Bing Li
Valerie Li
James Myers
Kari Joseph Olsen
Wenqiang Pan
James Potepa
Ethan Rouen
Jiwoo Ryou
Steve Stubben
Xijiang Su
Brandon Szerwo
Maya Thevenot
Erin Towery
Albert Tsang
Isabel Yanyan Wang
Man Kong Wong
Qiang Wu
Xi Wu
Ziyun (Calvin) Yang
Liu Yang
Ha Young Yoon
Jeff Jiewei Yu
Cheng Zeng
Huai Zhang
Xia (Eliza) Zhang
Sha Zhao
Zili Zhuang