嘉宾： In-Mu Haw， J. Vaughn and Evelyne H. Wilson Professor of Business and Professor of Accounting， Texas Christian University
一、讲座
时间：2015年6月8日（周一）14:30-17：30
地点：嘉庚二号楼203教室
主持人：胡金帅，财务管理与会计研究院会计学副教授
题目：Critical evaluation of “Business strategy, economic growth, and earnings quality”
论文摘要：
Using Miles and Snow’s (1978, 2003) strategy typology, two recent studies (Bentley, Omer, and Sharp, CAR 2013; Houqe, Kerr, Monem, and Zijl, TIJA Symposium 2015) investigate whether companies’ business strategies (a prospector strategy that focuses on product innovation vs. a defender strategy that focuses on cost control and efficiency) influence the quality of financial reporting. Both studies identify that business strategy is an important determinant of financial reporting quality. However, while the former finds that prospectors experience financial reporting irregularities, suggesting lower quality of financial reports, the latter documents that prospectors experience more conservative earnings and less earnings management, implying higher quality of earnings. The seminar will compare the two seemingly contradictory studies and critically evaluate the strengths and weaknesses, including the incentives and opportunities associated with business strategies, appropriate measures of conservatism and earnings quality, endogeneity concern, and other research design issues. If time allows, the seminar will also discuss general issues related to research and publication.
报告人简介：
Professor Haw是美国德克萨斯基督教大学（Texas Christian University）Neeley商学院会计学教授（J. Vaughn and Evelyne H. Wilson Professor of Business and Professor of Accounting）、The International Journal of Accounting（TIJA）副主编。Haw教授的研究领域涵盖公司治理、股利分配、财务报告的市场估值、财务证券分析师、会计盈余质量、审计、发达及发展中资本市场的税务问题研究、等。他已经在会计、财务学国际权威学术期刊上发表学术论文40多篇，其中包括上十余篇发表在会计学TOP 5期刊的论文（Journal of Accounting Research, The Accounting Review, Journal of Accounting and Economics, Review of Accounting Studies, Contemporary Accounting Research）。他（曾）任香港中文大学、香港浸会大学和澳门大学特聘访问讲席教授，也（曾）在美国、欧洲及亚洲一些知名大学（包括北大、中欧商学院、长江商学院）执教EMBA、MBA、Ph.D.、MPhil及其它硕博项目课程。Haw教授多次获得多项研究、教学方面的奖项，包括including Executive MBA Outstanding Professor Award (8次), Chancellor’s Award for Distinguished Scholar (3次), Deans’ Teaching Award, Deans’ Research Award, Alumni Professor of the Year Award, Vernon K. Zimmerman Outstanding Paper Award, and Rintaro Aoki Outstanding Paper Award.
二、研究咨询
时间：6月9日周二上午9:00-11:30、下午2:30-5:00
地点：嘉庚二号楼516教室
内容：
欢迎有兴趣的老师和博士生前来与HAW教授面对面讨论他们的研究、论文发表等事宜
论文：