314th Seminar

Time/时间：12月15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： Enhanced bank monitoring ability and corporate voluntary disclosure: Evidence from public credit registriesSpeaker/报告人：陈晓琦助理教授Abstract/摘要：We examine the impact of enhanced bank monitoring ability on managers’ decisions to voluntarily supply public disclosure. Exploiti...

312nd Seminar

Time/时间：11月27日（周一） 上午9:30-11:00Venue/地点：Room 501, Jiageng Building 2/嘉庚二号楼501教室Topic/题目：Managerial Sentiment and Cost StickinessSpeaker/报告人：余扬新教授Facilitator/主持人：邓婕助理教授Abstract/摘要：We explore the causal effect of managerial sentiment on firms’ cost stickiness, using terrorist attacks as an exogenous source driving psychological changes in managerial ...

311st Seminar

Time/时间：11月24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：Doing good while being fair: The relation between Corporate Social Responsibility and Unfair Labor PracticesSpeaker/报告人：刘俊岐助理教授Abstract/摘要：In this paper, we investigate whether firms’ CSR commitment reduces their incentives to engage in unlawful unfair labor practices....

310th Seminar

Time/时间：11月17日 上午10:00-11:30Venue/地点：Room 501, Jiageng Building 2/嘉庚二号楼501教室Topic/题目：企业绿色工艺创新与商业信用：垫脚石还是绊脚石？Speaker/报告人：刘婷Facilitator/主持人：王荔红教授Abstract/摘要：基于绿色低碳发展的时代背景，本文利用我国2008-2020年重污染行业上市公司的数据作为研究样本，探讨了企业绿色工艺创新和商业信用融资的关系。研究发现，具有较高绿色工艺创新水平的企业能够从供...

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。...

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...