UROP Proceedings 2022-23

School of Business and Management Department of Accounting 165 Machine Learning in Research Supervisor: HUANG, Allen / ACCT Student: ZHOU, Ruoshui / RMBI Course: UROP1000, Summer Under the close guidance and attention of Professor Allen HUANG, I joined the UROP program in the summer of 2023, with the theme of "Machine Learning in Research". During the month-long research and study, I have improved my overall understanding of the scientific research field, especially in the direction of reading, refining and summarizing papers. I summarized papers across various areas, in which researchers had used cutting-edge methods of machine learning to advance their research. For example, in a paper aimed at helping doctors better detect cardiovascular disease, the researchers used machine learning to perform model analyses that resulted in much more accurate tests in the emergency room. This shows the potential for machine learning to be used in a variety of fields. Firms’ Strategic Disclosure of Conference Call Information on Corporate Websites Supervisor: CHEN, Wilbur / ACCT Student: LIANG, Yaxi / SBM Course: UROP1000, Summer Conference call is a common voluntary disclosure method that discloses important corporate information to capital market participants. Traditional conference calls provide limited access to investors, causing serious informational asymmetry between institutional and individual investors while limiting the development of investors relationship for small and medium size companies. With the increasing use of technological mediums, the presentation of conference call information on corporate websites may mitigate these problems and enhance companies’ visibility. In this report, we examine the availability of conference call information on websites, study the heterogeneity in technological conference call disclosure choices and establish the measure of the technological sophistication for further investigation of the impact on the capital market of the presentation of conference call information. Firms’ Strategic Disclosure of Conference Call Information on Corporate Websites Supervisor: CHEN, Wilbur / ACCT Student: OR, Hiu Lam / ACCT Course: UROP1000, Summer This report studies determinants and potential consequences of the presentation of conference call information on corporate websites. We review the analytical and empirical literature on disclosure processing cost and information asymmetry to develop predictions on the consequences of richer disclosure of conference call disclosure on corporate websites. We also study the relationship between a key potential determinant, technological sophistication on the availability of conference call information on corporate websites. Future research will aim to study the consequences of the disclosure of conference call information on websites, by studying the capital market outcomes of firms that disclose more conference call information on their websites.

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