第362期财会院财务与会计学术论坛

Time/时间：10月16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 AI Adoption to Work Transformation: Explaining Income Variation through Role ExpansionSpeaker/报告人：Shumaila Naz（PhD Candidate in Accounting）Facilitator/主持人：Prof. Yasheng Chen  (陈亚盛教授)Content/报告内容简介：The rapid diffusion of artificial intelligence (AI) is transforming ...

第361期财会院财务与会计学术论坛

Time/时间：10月9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：科技金融与企业创新转化效率：基于知识产权质押融资试点的检验Speaker/报告人：吴鼎纹（博士研究生）Facilitator/主持人：胡金帅教授Content/报告内容简介：如何通过制度创新有效引导金融资源向科技型企业集聚，破解科技型企业的融资困境并提升创新转化效率，是当前构建科技金融体系、实现高水平科技自立自强的关键命题。...

第360期财会院财务与会计学术论坛

Time/时间：6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：Fooled by the Face? Headline GAAP, Core Earnings, and Cost of DebtSpeaker/报告人：李皖昀助理教授Content/报告内容简介：This study investigates whether lenders incorporate information about earnings quality when pricing corporate loans, focusing on the discrepancy between firms’ reported GAAP earnings ...

第359期财会院财务与会计学术论坛

Time/时间：5月29日（周五）15:00-16:30Venue/地点：Room 501, Jiageng Building 2/嘉庚二号楼501教室Topic/题目：共同混合所有权与资本跨区域流动——基于非正式制度的信息治理效应Speaker/报告人：王凯（博士研究生）Facilitator/主持人：王荔红教授Content/报告内容简介：促进资本跨区域流动是建设全国统一大市场的关键，然而异地政企间的信息不对称构成阻碍资本流动的隐性壁垒。本文基于2007—2024年A股民营上市公司样本，从缓解异地政企间信息摩擦的视角出发，...

第358期财会院财务与会计学术论坛

Time/时间：2026.05.22 10:00-11:30Venue/地点：Room 501, Jiageng Building 2/嘉庚二号楼501教室Topic/题目：科技金融与地区高科技企业创业——基于科技支行设立的证据Speaker/报告人：吴鼎纹（博士研究生）Facilitator/主持人：胡金帅教授Content/报告内容简介如何在银行为主导的间接融资体系下优化银行布局，以提升科技信贷对科技型中小企业的支持效果，是推动科技金融高效运作、实现科技自立自强的核心命题。科技支行设立为化解科技信贷传导困境提供了重要的微观机制支持。...

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、...