我院侯芳芳老师论文在Journal of Financial and Quantitative Analysis发表

厦门大学财务管理与会计研究院侯芳芳助理教授作为第一作者，与香港大学Jeffrey Ng教授、美国美利坚大学Tharindra Ranasinghe副教授、香港浸会大学Janus Jian Zhang助理教授，一起合作完成的学术论文，在国际金融学顶级期刊Journal of Financial and Quantitative Analysis在线发表。论文题目：The Effect of Intellectual Property Rights Protection on Stock Price Informativeness.Journal of Financial and Quantitative Analysis是FT50期刊、...

第351期财会院财务与会计学术论坛

Time/时间：3月20日(周五）上午9:30-11:30Venue/地点：Room 501, Jiageng Building 2/嘉庚二号楼501教室（一）价值链中的间接排放与企业价值Speaker/报告人：魏慕佳Facilitator/主持人：李珊副教授（二）全球金融素养与企业股价崩盘风险研究Speaker/报告人：张文琦Facilitator/主持人：李珊副教授（三）Smarter Public, Better Earnings Guidance: Cross-Country Evidence on Financial Literacy and Managerial Earning Forecasts....

第350期财会院财务与会计学术论坛

Time/时间：3月13日(周五）上午9:30-11:30Venue/地点：Room 501, Jiageng Building 2/嘉庚二号楼501教室（一）退市新规与资产误定价调整：基于A股市场的证据Speaker/报告人：陈志杰Facilitator/主持人：邓婕助理教授（二）审计市场竞争加剧与关键审计事项文本相似度——基于“备案制”实施的准自然实验Speaker/报告人：谢榕蓉Facilitator/主持人：邓婕助理教授（三）持续督导能降低股价崩盘风险吗？——来自断点回归的证据Speaker/报告人：...

第349期财会院财务与会计学术论坛

Time/时间：12月5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：Taking ESG Strategy—Sustainable Development of Family Speaker/报告人：柯钊晖博士研究生Facilitator/主持人：王荔红教授Abstract/摘要：This study explores how family involvement affects the ESG strategic engagement of Chinese family businesses, using a sample of 625 Chinese A-share listed family ...

第348期财会院财务与会计学术论坛

Time/时间：11月14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：From headlines to verdicts: Judges’ exposure to corporate environmental incidents and judicial decision-making in environmental litigationSpeaker/报告人：刘俊岐助理教授Abstract/摘要：We study the impact of federal judges’ personal exposure to news-based environmental incidents through their ...

第347期财会院财务与会计学术论坛

Time/时间：11月7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：One Piece: Political Relations and Capital Flows Across the Taiwan StraitSpeaker/报告人：Zhige YuAbstract/摘要：This paper investigates whether the political relationship between Mainland of China and Taiwan influences firm-level investment behavior across the Strait. To capture this relationship,...

第346期财会院财务与会计学术论坛

Time/时间：10月24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：创新支持型供应链关系对于客户企业创新表现的影响分析Speaker/报告人：宋瑶 博士研究生Facilitator/主持人：王荔红教授Abstract/摘要：在创新链与供应链深度融合的背景下，构建创新支持型供应链关系成为推动微观层面“双链”协同的重要尝试。本文利用我国2000~2024年A股上市公司的数据作为研究样本，从供应商提供创新支持的视角，...

第345期财会院财务与会计学术论坛

Time/时间：10月17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：Management Forecasts and Investment Efficiency: Evidence from a Natural ExperimentSpeaker/报告人：郏奕帆助理教授Abstract/摘要：This study examines the effect of management forecasts on investment efficiency by exploiting a regulatory change that provides plausibly exogenous variation in the presence ...

第344期财会院财务与会计学术论坛

Time/时间：10月10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：Politically motivated corporate tax behaviorSpeaker/报告人：李皖昀助理教授Abstract/摘要：In this study, we examine the presence of political interference in the enforcement actions of the Internal Revenue Service (IRS). We find that firms located in the voting districts of powerful politicians ...

我院硕士研究生Mohamed Kamara论文在African Journal of Business Management发表

Recently, the paper independently completed by Mohamed Kamara from the Institute for Financial & Accounting studies (IFAS) was published in the African Journal of Business Management, which is indexed in the Social Sciences Citation Index (SSCI).Abstract/摘要The study examines the electronic mobile payment system (EMPS) in transacting goods and services. This study reviews the orange mobile money ...

我院王荔红教授与其指导的博士生王凯合作论文在《南开管理评论》发表

近日，厦门大学财务管理与会计研究院王荔红教授与其指导的博士研究生王凯合作的论文“共同所有权网络与民营企业内部腐败-基于国有企业管理层追责的威慑效应”在《南开管理评论》上网络首发。论文摘要清廉合规是促进民营经济发展壮大的重要内部动力源泉。本文使用 2013—2019 年 A 股民营上市公司为样本，将在全国分阶段、分地区实施的“国有企业违规经营投资责任追究制度”作为国有企业管理层内部腐败的外生冲击，检验在共同所有权网络的非正式制度作用下国有企业管理层追责对民营企业管理层内部腐败的威慑效应。...

第343期财会院财务与会计学术论坛

Time/时间：9月4日（周四）10:00-11:30Venue/地点：Room 501, Jiageng Building 2/嘉庚二号楼501教室Topic/题目：Cross-task spillover effects of PCAOB InspectionsSpeaker/报告人：Gans Narayanamoorthy, Professor of Accounting, Tulane UniversityFacilitator/主持人：胡金帅教授Abstract/摘要：This study investigates whether the Public Company Accounting Oversight Board’s (PCAOB) inspection focus in one audit area ...