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22
2023-11
第312期财会院财务与会计学术论坛
Time/时间:11月27日(周一) 上午9:30-11:00Venue/地点:Room 501, Jiageng Building 2/嘉庚二号楼501教室Topic/题目:Managerial Sentiment and Cost StickinessSpeaker/报告人:余扬新教授Facilitator/主持人:邓婕助理教授Abstract/摘要:We explore the causal effect of managerial sentiment on firms’ cost stickiness, using terrorist attacks as an exogenous source driving psychological changes in managerial ...
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21
2023-11
第311期财会院财务与会计学术论坛
Time/时间:11月24日(周五) 上午10:00-11:30Venue/地点:Room 501, Jiageng Building 2/嘉庚二号楼501教室Topic/题目:Doing good while being fair: The relation between Corporate Social Responsibility and Unfair Labor PracticesSpeaker/报告人:刘俊岐助理教授Abstract/摘要:In this paper, we investigate whether firms’ CSR commitment reduces their incentives to engage in unlawful unfair labor practices....
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27
2023-10
第309期财会院财务与会计学术论坛
Time/时间:11月3日(周五) 10:00-11:30Venue/地点:嘉庚二号楼501教室Topic/题目: The Effect of the Switch to the Expected Credit Loss Model for Loan Loss Provisioning on Cross-border BorrowingSpeaker/报告人:Jeffrey Ng教授Facilitator/主持人:侯芳芳助理教授Abstract/摘要:The switch from the incurred credit loss model to the expected credit loss model under IFRS 9 required banks to more closely mo...
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19
2023-10
我院胡金帅教授论文在国际知名学术期刊Emerging Markets Review发表
近日,厦门大学财务管理与会计研究院副院长、会计学教授胡金帅,与麦考瑞大学(Macquarie University)Haiyan Jiang副教授、厦门大学管理学院吴益兵副教授一起合作完成的学术论文在国际知名学术期刊Emerging Markets Review在线发表,论文题目:How does privatization affect cash dividends? Quasi-experimental evidence from China。Emerging Markets Review被SSCI收录为JCR一区,2022年度期刊影响因子为4.8。摘要Against t...
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19
2023-09
第306期财会院财务与会计学术论坛
Time/时间:9月22日(周五) 10:00-11:30Venue/地点:嘉庚二号楼501教室Topic/题目:The Effect of Artificial Intelligence Target Setting and Performance Evaluation on Employee Job Behavior and PerformanceSpeaker/报告人:Mohammad Islam BiswasFacilitator/主持人:Professor Yasheng ChenAbstract/摘要:We conducted an experiment by employing an electrodermal activity (EDA) method, a physiological measure,...
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08
2023-09
第305期财会院财务与会计学术论坛
Time/时间:9月13日(周三) 15:00-16:30Venue/地点:嘉庚二号楼501教室Topic/题目:Emerging Trends in the Investment ProfessionSpeaker/报告人:Jeffrey Scott Stangl 博士(新西兰梅西大学)Facilitator/主持人:胡金帅教授Abstract/摘要:Emerging trends across the investment sector will impact the profession, society, and end investors alike. Globally, the sector provides roughly 1.3 million jobs with US...
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06
2023-06
第三百零四期财会院财务与会计学术论坛(线上)
Time/时间:6月15日(周四) 上午9:30-11:00Topic/题目:Litigation Risk and Environmental Disclosure Decisions Speaker/报告人:王秉云助理教授(弗吉尼亚大学)Facilitator/主持人:李珊副教授Online Conference ID/腾讯会议号:305-206-891Abstract/摘要:We investigate the role of litigation risk in environmental disclosure decisions. We find that after a peer firm is sued for its environmental disclosures...
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29
2023-05
第三百零三期财会院财务与会计学术论坛
Time/时间:6月2日(周五) 上午10:00-11:30Venue/地点:Room 501, Jiageng Building 2/嘉庚二号楼501教室Topic/题目:Anti-collusion Leniency Laws and Trade Credit Around the WorldSpeaker/报告人:Daniel Kaiser(Ph.D. (Finance) candidate)Facilitator/主持人:Professor Lihong WangOnline Conference ID/腾讯会议号:110-560-733Abstract/摘要:Without controversy, trade credit is a significant source of finan...