309th Seminar

Time/时间：11月3日（周五） 10:00-11:30Venue/地点：嘉庚二号楼501教室Topic/题目： The Effect of the Switch to the Expected Credit Loss Model for Loan Loss Provisioning on Cross-border BorrowingSpeaker/报告人：Jeffrey Ng教授Facilitator/主持人：侯芳芳助理教授Abstract/摘要：The switch from the incurred credit loss model to the expected credit loss model under IFRS 9 required banks to more closely mo...

308th Seminar

Time/时间：10月26日（周四） 10:00-11:30Venue/地点：嘉庚二号楼501教室Topic/题目：解析效率与公平的微观平衡：基于税负公平的研究视角Speaker/报告人：魏珊珊Facilitator/主持人：游家兴教授Abstract/摘要：本文利用全国税收调查数据库中全面且详实的税种信息，更细颗粒度捕捉了企业所面临的税负公平程度。在此基础上，通过考察税负公平与企业全要素生产率二者关系，本文为公平与效率这一经典话题提供来自微观层面的新证据。...

Publication by Jinshuai HU on Emerging Markets Review(2023)

Jinshuai Hu, Haiyan Jiang, Yibing Wu (2023)How does privatization affect cash dividends? Quasi-experimental evidence from China How does privatization affect cash dividends？Quasi-experimental evidence from China.pdf

307th Seminar

Time/时间：9月28日（周四） 10:00-11:30Venue/地点：嘉庚二号楼501教室Topic/题目：社会信用水平与企业审计费用——来自中国城市“失信被执行人”的实证证据Speaker/报告人：严泽浩Facilitator/主持人：江芷倩助理教授Abstract/摘要：作为一种非正式制度，社会信用对经济运行与企业发展具有深刻影响。本文研究社会信用水平对企业审计费用的影响，结果发现：在社会失信程度较高的城市，企业审计费用越高；进一步研究还发现，社...

306th Seminar

Time/时间：9月22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：The Effect of Artificial Intelligence Target Setting and Performance Evaluation on Employee Job Behavior and PerformanceSpeaker/报告人：Mohammad Islam BiswasFacilitator/主持人：Professor Yasheng ChenAbstract/摘要：We conducted an experiment by employing an electrodermal activity (EDA) met...

305th Seminar

Time/时间：9月13日（周三） 15:00-16:30Venue/地点：嘉庚二号楼501教室Topic/题目：Emerging Trends in the Investment ProfessionSpeaker/报告人：Jeffrey Scott Stangl 博士（新西兰梅西大学）Facilitator/主持人：胡金帅教授Abstract/摘要：Emerging trends across the investment sector will impact the profession, society, and end investors alike.  Globally, the sector provides roughly 1.3 million jobs with US...

304th Seminar

Time/时间：6月15日（周四） 上午9:30-11:00Topic/题目：Litigation Risk and Environmental Disclosure Decisions Speaker/报告人：王秉云助理教授（弗吉尼亚大学）Facilitator/主持人：李珊副教授Online Conference ID/腾讯会议号：305-206-891Abstract/摘要：We investigate the role of litigation risk in environmental disclosure decisions. We find that after a peer firm is sued for its environmental disclosures...

303rd Seminar

Time/时间：6月2日（周五） 上午10:00-11:30Venue/地点：Room 501, Jiageng Building 2/嘉庚二号楼501教室Topic/题目：Anti-collusion Leniency Laws and Trade Credit Around the WorldSpeaker/报告人：Daniel Kaiser（Ph.D. (Finance) candidate）Facilitator/主持人：Professor Lihong WangOnline Conference ID/腾讯会议号：110-560-733Abstract/摘要：Without controversy, trade credit is a significant source of finan...

302nd Seminar

Time/时间：5月26日（周五） 上午10:00-11:30Venue/地点：Room 501, Jiageng Building 2/嘉庚二号楼501教室Topic/题目：交易所问询机制的持续治理效应研究—基于机器学习文本主题分析模型的证据Speaker/报告人：吴雄伟（2021级博士研究生）Facilitator/主持人：胡金帅教授Online Conference ID/腾讯会议号：237682721Abstract/摘要：运用机器学习模型，本文对交易所年报问询函和上市公司年度财务报告的文本内容进行主题分析，探...

301st Seminar

Time/时间：5月12日（周五） 上午10:00-11:30Venue/地点：Room 501, Jiageng Building 2/嘉庚二号楼501教室Topic/题目：The black box of power distribution: shareholder heterogeneity and the appointment of directors——Evidence for ChinaSpeaker/报告人：尹玉佳（2021级财务学博士研究生）Facilitator/主持人：王荔红教授Online Conference ID/腾讯会议号：728-500-562Abstract/摘要：The ownership structure and the...