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10
2021-03
261st Seminar
Time/时间：2021/03/12 10:00-11:30amTopic/题目: Board Centrality and Dividend PolicySpeaker/报告人：Kambar FarooqFacilitator/主持人：Dr. Jun RuanOnline Conference ID/腾讯会议号：218 961 439Abstract/摘要：This paper examines the role of board well-connectedness on the dividend payout policy. The findings suggest that firms with higher board connectedness have a higher propensity to pay dividends ...
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22
2020-12
260th Seminar
Time/时间：2020.12.25 10:00-11:30Venue/地点：Room 501, Jiageng Building 2/嘉庚二号楼501教室Topic/题目：Exploring the potential determinants of Chinese OFDI towards OBOR nations: an application of gravity modelSpeaker/报告人：Waseem Ahmad KhanFacilitator/主持人：Prof. Jianming YE/叶建明教授Abstract/摘要：This paper attempts to scrutinize the impact of natural resources, cultural, geographical,...
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08
2020-12
258th Seminar
Time/时间：2020. 12. 11 10:00-11:30Venue/地点：Room 501, Jiageng Building 2/嘉庚二号楼501教室Topic/题目：Leader versus Lagger: How the Timing of Financial Reporting Affects Audit Quality and Investment EfficiencySpeaker/报告人：刘南钦/Nanqin LIUAbstract/摘要：This paper examines how the relative timing affects the quality of financial reports in a staggered reporting system. We show that the a...
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10
2020-11
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...
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11
2020-11
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...
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10
2020-11
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...
