257th Seminar

Time/时间：2020.10.23 10:00-11:30Venue/地 点：Room 501, Jiageng Building 2/嘉庚二号楼501教室Topic/题 目：Multiple Large Shareholders and Corporate Tax Avoidance: Evidence from China Speaker/报告人：Shaoqing KANG/康少青Facilitator/主持人：Wenzhou QU/屈文洲Abstract：​This paper investigates the governance role of multiple large shareholders for firms’ tax-avoidance behavior, using a sample of 1...

256th Seminar

Time/时间：2020.10.16 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 and Investment Efficiency: Cross-Country EvidenceSpeaker/报告人：Fangfang HOU/侯芳芳 Abstract：This paper investigates the impact of credit information sharing on firms’ investment efficiency. We utilize the staggered adoption of public credit registries (PCRs) to...

255th Seminar

Time/时间：2020.10.9 10:00-11:30Venue/地 点：Room 501, Jiageng Building 2/嘉庚二号楼501教室Topic/题 目：How does the Market for Corporate Control Impact Tax Avoidance? Evidence from International M&A LawsSpeaker/报告人：Jinshuai HU/胡金帅​AbstractIncome taxes are a major expense for profitable corporations, oftentimes 25 percent or more of pretax income. This study exploits a setting – the ma...

244th Seminar

Time：15:30-17：00, October 25, 2018 Venue：Room 501,Jiageng Building 2 Topic：Auditor Ability and Audit Quality: Evidence from Graduate Migration in China Speaker：Chao Li, lect...

245th Seminar

Time：10:30-12：00, December 13, 2018 Venue：Room 501,Jiageng Building 2 Topic：Finance and Firm Volatility: Evidence from Alibaba Fintech Loans to Millions of Small Firms in China &nb...

156th Seminar

Topic：Brain Drain or Survival of the Fittest: Determinants and Consequences of Auditors’ Leaving Public AccountingPresenter：Zhuang Zili, associate professor in accounting, The Chinese Univers...

158th Seminar

Topic： Export, Ownership, and Innovation, Evidence from Chinese Firms’ Patents Filings Presenter: Xiaping Cao, associate professor in finance, Zhongshan University ...

157th Seminar

Topic: The Impact of IFRS versus U.S. GAAP on Audit Fees and Going Concern Opinions:Evidence from U.S.-Listed Foreign Fir...

159th Seminar

Topic：Lending and Shareholding Presenter: Yuejuan Yu, assistant researcher, Shandong University Time：April 20, 2017（Thursday）10：00一11：30 Ven...

160th Seminar

Topic：The Real Effect of Accounting Constraints: Evidence from Intellectual Property ValuePresenter：Ke Na， assistant professor, The University of Hong Kong &nbs...