264th Seminar

Time/时间：2021/05/06 – 10:00-11:30 am (Beijing Time)Venue/地点：Room 501, Jiageng Building 2/嘉庚二号楼501教室Topic/题目： Societal Trust and Corporate Risk-Taking: International EvidenceSpeaker/报告人：Dr. Shan Li and Joseph Sowahfio SowahFacilitator/主持人：Dr. Shan LiAbstract/摘要:Prior findings on the effect of societal trust on corporate risk-taking are mixed owning to industry-specific ...

263rd Seminar

Time/时间：2021/04/16 – 10:00-11:30 am (Beijing Time)Venue/地点：Room 501, Jiageng Building 2/嘉庚二号楼501教室Topic/题目: How Well Do Profitability Measures Predict Cross-Sectional Stock Returns in China?Speaker/报告人：Suyi Liu and Jun (Tony) RuanFacilitator/主持人：Dr. Jun (Tony) RuanAbstract/摘要：We evaluate the economic and statistical significance and sources of the cross-sectional stoc...

262nd Seminar

Time/时间：2021/03/19 14:30-16:00pmTopic/题目：公允价值计量与公司融资决策——管理者和大股东过度自信视角Speaker/报告人：王为Facilitator/主持人：曲晓辉教授腾讯会议号/Online Conference ID：803 993 319 Abstract/摘要：采用公允价值计量可能带来更多的盈余波动，诱致非理性管理者和大股东的激进融资行为。本文基于行为公司治理理论，以2007-2017年中国A股非金融上市公司为样本，检验公允价值计量的调节作用是否加剧了...

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 ...

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,...

259th Seminar

Time/时间：2020.12.18  15:00-16:30Venue/地点：Room 501, Jiageng Building 2/嘉庚二号楼501教室Topic/题目：富豪榜、媒体关注与民营企业慈善捐赠Speaker/报告人：Yuangao XIANG/向元高Facilitator/主持人：Prof. Jinhui LUO/罗进辉 Abstract/摘要：每年富豪榜的新晋榜单总是吸引着新闻媒体和社会各界的广泛热议，这必然会对上榜富豪的个人生活及其企业的经营活动产生不可忽视的重要影响。本文利用2003-2016年中国A股民营上市...

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...

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...