345th Seminar

Time/时间：10月17日（周五）10:00-11:30Venue/地点：Room 501, Jiageng Building 2/嘉庚二号楼501教室Topic/题目：Management Forecasts and Investment Efficiency: Evidence from a Natural ExperimentSpeaker/报告人：郏奕帆助理教授Abstract/摘要：This study examines the effect of management forecasts on investment efficiency by exploiting a regulatory change that provides plausibly exogenous variation in the presence ...

344th Seminar

Time/时间：10月10日（周五）10:00-11:30Venue/地点：Room 501, Jiageng Building 2/嘉庚二号楼501教室Topic/题目：Politically motivated corporate tax behaviorSpeaker/报告人：李皖昀助理教授Abstract/摘要：In this study, we examine the presence of political interference in the enforcement actions of the Internal Revenue Service (IRS). We find that firms located in the voting districts of powerful politicians ...

Research Funding List (2024)

National Natural Science Foundation of Fujian ProvinceProject name: Digital Transformation and Suppliers' Trade Credit Decisions: From the Perspective of Blockchain TechnologyProject leader: Shan LIInnovation Strategy Project of Fujian Science and Technology FoundationProject name: Study on the Mechanism for Enhancing Enterprise Supply Chain Stability: From the Perspective of the "National Civilized ...

Research Funding List (2023)

National Natural Science Foundation of ChinaProject name: Credit Information Sharing, Corporate Accounting Conservatism, Risk-Taking Behaviors and Economic Consequences of DefaultsProject leader: Fangfang HOUNational Social Science Fund of China Project name: Assessment of Economic Consequences of Cross-Border Regulatory Cooperation in the Securities MarketProject leader: Xiaoqi CHENNational Natural ...

Research Funding List (2022)

National Social Science Fund of ChinaProject name: Social Media Governance, Investor Protection, and Machine Learning-Based Text Topic Mining ResearchProject leader: Jinshuai HUNational Natural Science Foundation of ChinaProject name: Retail Investors' Information Demand Towards Firms and Corporate Disclosure: Theory And Empirical Evidence Based on Natural Language ProcessingProject leader: Junqi LIUInnovation ...

Research Funding List (2021)

National Social Science Fund of ChinaProject name: Research on the Influence Mechanism of Financial Report Text Information on Stock Market Volatility and Risk PreventionProject leader: Shan LIHumanities and Social Science Fund of Ministry of Education of ChinaProject name: Corporate Payout Policy under Economic Policy UncertaintyProject leader: Maoliang LISocial Science Foundation of Fujian ProvinceProject ...

343rd Seminar

Time/时间：9月4日（周四）10:00-11:30Venue/地点：Room 501, Jiageng Building 2/嘉庚二号楼501教室Topic/题目：Cross-task spillover effects of PCAOB InspectionsSpeaker/报告人：Gans Narayanamoorthy, Professor of Accounting, Tulane UniversityFacilitator/主持人：胡金帅教授Abstract/摘要：This study investigates whether the Public Company Accounting Oversight Board’s (PCAOB) inspection focus in one audit area ...

342nd Seminar

Time/时间：6月6日（周五）10:00-11:30Venue/地点：Room 501, Jiageng Building 2/嘉庚二号楼501教室Topic/题目：审计市场竞争与信息同质化Speaker/报告人：邓婕助理教授Abstract/摘要：2020年《证券法》实施的 “备案制”改革重构了审计市场竞争格局，本文利用这一外生政策冲击作为准自然实验，构建双重差分模型考察审计市场竞争对关键审计事项文本相似度的影响。研究发现，备案制实施显著提升了关键审计事项的文本相似度，中小型会计师事务所在竞争压力下更倾向于对重要客户采取迎合性披露策略，...

341st Seminar

Time/时间：5月30日（周五）10:00-11:30Venue/地点：Room 501, Jiageng Building 2/嘉庚二号楼501教室Topic/题目：Credit information sharing among lenders and the debt contracting value of borrowers’ accounting informationSpeaker/报告人：侯芳芳助理教授Abstract/摘要：Credit information sharing among lenders disciplines borrower behaviors and enables lenders to better screen and monitor borrowers. Using staggered ...

340th Seminar

Time/时间：5月23日（周五）10:00-11:30Venue/地点：Room 501, Jiageng Building 2/嘉庚二号楼501教室Topic/题目：Leverage Volatility RiskSpeaker/报告人：吴致霆助理教授Abstract/摘要：Variations in the volatility of both the primary dealer and broker-dealer leverage are high in recessions. Similar volatility patterns in leverage connect the role of a financial intermediary as both a borrower and a lender using ...