Time/时间：4月7日（周五） 上午10:00-11:30
Topic/题目：Discontinuous Distribution of Test Statistics Around Significance Thresholds in Empirical Accounting Studies（检验统计值围绕显著性阈值的不连续分布：基于实证会计研究的证据）
Venue/地点：Room 501, Jiageng Building 2/嘉庚二号楼501教室
Online Conference ID/腾讯会议号：995-366-008
Speaker/报告人：李惟助理教授（上海财经大学）
Facilitator/主持人：王荔红教授
Abstract/摘要：We examine test statistics (e.g., p-values and t-statistics) reported in experimental and archival studies published in six leading accounting journals, finding evident discontinuities in their distributions around conventional significance thresholds (p-values of 0.10, 0.05, and 0.01). Specifically, we find an unusual abundance of test statistics that are just significant. Further analysis reveals that these discontinuities are more prominent in experimental than in archival studies. The difference in discontinuity between experimental and archival studies is related to several proxies for researcher degrees of freedom. Overall, we provide suggestive evidence that some researchers use questionable research practices to obtain and report statistically significant results and show how such behaviors differ according to research method in the accounting literature.
About the Speaker/报告人简介：李惟，新加坡南洋理工大学金融学博士。现任上海财经大学会计学院助理教授。主要研究领域为企业环保、信息披露、公司治理、公司财务。主讲课程包括公司估值、中国财务会计专题、ESG与资本市场研究（博士生课）。研究成果发表或在审于国际权威期刊RQFA、MS、JAR，并多次在国际学术会议（如AsianFA，MIT ACA，CICF，FMA等）做报告。2017年获得美国金融学会博士生旅行奖。