第357期财会院财务与会计学术论坛

Time/时间：2026.05.15 10:00-11:30Venue/地点：Room 501, Jiageng Building 2/嘉庚二号楼501教室Topic/题目：Auditors’ Response to Mandatory ESG Disclosure: Evidence from Going Concern OpinionsSpeaker/报告人：金一戈助理教授Content/报告内容简介This study examines how mandatory ESG report disclosure affects auditors’ going concern opinions. Using China’s 2008 ESG reporting mandate as a quasi-natural experiment ...

第356期财会院财务与会计学术论坛

Time/时间：2026.05.08 10:00-11:30Venue/地点：Room 501, Jiageng Building 2/嘉庚二号楼501教室Topic/题目：Technological Overlap and the Accounting Recognition of Technology-Related Intangibles: Evidence from Mergers and AcquisitionsSpeaker/报告人：车逸行助理教授Content/报告内容简介Investments in intangible assets are increasingly central to firm value creation, yet most internally generated intangibles ...

第355期财会院财务与会计学术论坛

Time/时间：2026.04.24 10:00-11:30Venue/地点：Room 501, Jiageng Building 2/嘉庚二号楼501教室Topic/题目：An Environmental Valuation Margin Recovered From Physical Investment and Asset PricesSpeaker/报告人：吴致霆助理教授Content/报告内容简介We provide a production-based estimate of an environmental valuation margin, defined as the slope of an aggregate production frontier between physical output and environmental ...

第354期财会院财务与会计学术论坛

Time/时间：2026.04.17 9:40-11:30Venue/地点：Room 501, Jiageng Building 2/嘉庚二号楼501教室Topic/题目：Utilizing WRDS and S&P Compustat Data to Conduct Empirical Research in Finance（如何有效利用WRDS平台及Compustat数据库进行金融实证研究）Speaker/报告人：Erica Zhang（张霞）, Xing Zhang（张幸）Content/报告内容简介This session goes beyond a basic overview to show you how WRDS’s high-quality data and tools ...

第353期财会院财务与会计学术论坛

Time/时间：4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：Contracting with Partisan-Aligned CEOsSpeaker/报告人：陈慧瑕助理教授Abstract/摘要：Prior research shows that partisan alignment between CEOs and the U.S. president shapes corporate investment, disclosure, and accounting choices. We examine whether this alignment also affects CEO pay. We posit ...

第352期财会院财务与会计学术论坛

（一）限制高管机会主义减持与MD&A增量信息披露Speaker/报告人：于佳鑫Facilitator/主持人：胡金帅教授（二）研发活动信息披露的信息含量Speaker/报告人：曹婕凌Facilitator/主持人：胡金帅教授（三）行业经营性信息披露能缓解盈余公告后漂移吗？Speaker/报告人：宣雨鸣Facilitator/主持人：胡金帅教授（四）How Does Mandatory Supply Chain Transparency Affect Borrowing Costs?     Evidence from Supply Chain Disclosure of Section ...

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：...

我院2025年立项科研项目5项

国家社科基金年度项目（2项）立项项目1：区域人才生态与企业内部人力资本双向协同驱动企业数字化转型研究项目负责人：于小偶立项项目2：生成式人工智能影响ESG信息披露的机制与政策研究项目负责人：车逸行省社会科学规划项目立项项目2：福建统筹经济发展和生态环境保护机制研究项目负责人：王荔红省新型智库2025年研究课题立项项目：提升我省综合保税区开放平台功能研究项目负责人：王荔红省社科强省建设百名专家调查研究项目立立项项目：...

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 ...