International Accounting Section Midyear Conference

Ching Tung Keung, National University of Singapore

Maggie Hao, Lamar University

Carl Brousseau, Université Laval

Arlene B Goodman, DeVry University

Financial Reporting Differences and Debt Contracting - Anna Bergman Brown, Baruch College–CUNY

Operations in Offshore Financial Centers and Loan Syndicate Structure - Yutao Li, University of Lethbridge; Wenxia Ge, University of Manitoba; Jeong-bon Kim, City University of Hong Kong; Tiemei Li, University of Ottawa

Reasons for Adopting Defined Contribution Retirement Benefits Plan -Exchange of Characteristic of Retirement Benefits- - Masamichi Yoshioka, Science University of Tokyo; Yasumi Goto, Tokyo University of Science; Zhang Wan, Science University of Tokyo