• 15

    2023-12

    315th Seminar

    Time/时间:12月20日(周三) 上午9:00-12:00Venue/地点:厦门大学思明校区嘉庚二号楼501教室Topic/题目: 学术界到实务界的跨界思考:实证研究是否脱离了中国会计实践?Speaker/报告人:陈波 德勤中国合伙人Facilitator/主持人:胡金帅 教授、副院长Abstract/摘要:从高校教职跨界为“四大”合伙人,这一独特经历促使报告人从全新视角重新思考和洞察实证会计研究范式与中国会计实践的关系。报告人将以亲身经历的案例为基础,聚...

  • 13

    2023-12

    313rd Seminar

    Time/时间:12月18日(周一) 上午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 Nominal Stock Price on Voluntary DisclosuresSpeaker/报告人:丁慧助理教授(上海交通大学)Facilitator/主持人:陈晓琦助理教授Abstract/摘要:We study the influence of investors’ biased expectation on firms’ voluntary disclosure by exploiting nominal price illusion. As nom...

  • 13

    2023-12

    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...

  • 22

    2023-11

    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 ...

  • 21

    2023-11

    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....

  • 13

    2023-11

    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...

  • 30

    2023-10

    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...

  • 22

    2023-10

    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。...

  • 25

    2023-09

    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...

  • 19

    2023-09

    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...