272nd Seminar

Time/时间：2021/10/15 10:00-11:30 amOnline Conference ID/腾讯会议号：337327644Topic/题目：Auditor Liability, Litigation Risk, and Corporate Tax Avoidance: Evidence from a Quasi-Experiment in the U.S.Speaker/报告人：Gaoguang (Stephen) ZHOU（Associate Professor）Facilitator/主持人：Jinshuai HU（Associate Professor）Abstract/摘要Exploiting the staggered changes in state-level auditor third-party l...

271st Seminar

Time/时间：2021年7月1日（星期四）15:00-16:30Venue/地点：Room 501, Jiageng Building 2/嘉庚二号楼501教室Topic/题目： Financial Controller Turnover: An Early Warning Sign of Deteriorating Financial Reporting QualitySpeaker/报告人：于小偶/Dr. Xiaoou YuAbstract/摘要：This study examines the relation between financial controller turnover and firm’s financial reporting quality. Exploiting a special i...

270th Seminar

Time/时间：6月18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： Do business groups make more efficient employment decisions?Speaker/报告人：Dr. Jie DengAbstract/摘要：This paper examines how business group affiliation relates to labor investment efficiency. Specifically, we investigate whether the use of internal factor markets within business gro...

269th Seminar

Time/时间：6月11日（周五） 10:00-11:30腾讯会议号/Online Conference ID：975209561Topic/题目：股价与公司并购行为关系研究——基于“套利理论”与“信号理论”的双重视角Speaker/报告人：曾敏 博士研究生Facilitator/主持人：李常青 教授Abstract/摘要：最新的文献关注到了股价与并购之间的关系，但在到底是股价高估导致并购还是股价低估导致并购这个问题上没有达成共识。为此，本文以2007-2018年中国A股上市公司为样本，探...

268th Seminar

Time/时间：2021年6月4日 10:00-11:30Venue/地点：嘉庚二号楼501教室Topic/题目：Different Horizons: The Effects of Hedge Fund Activism versus Corporate Shareholder Activism on Strategic ActionsSpeaker/报告人：孙芝慧Facilitator/主持人：孙增元助理教授Abstract/摘要：How do firms alter their strategic actions when targeted by different types of activist shareholders? We argue that hedge fund activists ...

267th Seminar

Time/时间：2021-5-27（周四） 10:00-11:30amVenue/地点：嘉庚二号楼501教室Topic/题目：代际传承与家族企业多元化经营Speaker/报告人：彭晨宸Facilitator/主持人：罗进辉教授Abstract/摘要：中国的家族企业经过40多年的发展，已经进入了代际传承的高峰期，二代继承人的加入势必会对家族企业的经营带来不可忽视的影响。基于此，本文从企业的多元化经营视角出发，利用中国家族控股上市公司2003-2018年的13,124个年度观察样本数据...

266th Seminar

Time/时间：2021.05.21 10:10-11:40Venue/地点：嘉庚二号楼501教室Topic/题目：政府引导基金与中小企业发展——以创新型中小企业为例Speaker/报告人：严泽浩Facilitator/主持人：江芷倩助理教授Abstract/摘要：本文研究政府引导基金投资对中小企业发展的影响机制和作用效果，结果发现：政府引导基金的投资不仅可以增加中小企业的创新融资和研发投资强度，而且可以提升企业创新能力，表现为企业专利产出数量和质量的增加；进一步...

265th Seminar

Time/时间：2020.05.14 10:00am–11:30amVenue/地点：Room 501, Jiageng Building 2/嘉庚二号楼501教室Topic/题目： The Estate Tax andthe Payout Policy in Family FirmsSpeaker/报告人： Dr. So-Yeon Lim​Abstract/摘要： We examine how familyfirms’ incentive to minimize estate taxes affects payout policies. We hypothesize that family firmsare less likely to pay out than non-family firms in response to hi...

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...