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04-202022
【2022-4-21 学术论坛】 讲座人:廖林讲座主题:The Extent of Internal Control Audits and Financial Reporting Quality: Does Company Size Matter? 主持人:李哲摘要:Abstract: This study examines the impact of the extent of internal control (IC) audits on financial reporting quality proxied by the likelihood of financial statement misstatements. Using IC audit fees from Chinese companies to proxy for the extent of IC audit...
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12-162021
2021-2022学年“龙马之星”博士生论坛(第五期) 时间:2021年12月17日(周五) 地点:腾讯会议 报告1时间:8:30-9:30报告:Corporate Taxes and Corporate Social Responsibility报告人:金雅玲(新加坡南洋理工大学)摘要:The paper examines the impact of corporate taxes on corporate social responsibility (CSR) by exploiting the staggered changes in corporate income tax rates across U.S. states as a quasi-natural experiment. Firms’ CSR performance si...
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12-132021
2021-2022学年“龙马之星”博士生论坛(第四期) 时间:2021年12月14日(周二) 地点:腾讯会议 报告1时间:8:30-9:30报告:Big 4 Audit Expertise: Attracting and Developing Human Capital报告人:王洁璇(新加坡国立大学) 摘要:How do Big 4 firms attract and develop audit expertise? We use de-identified employment and compensation data to compare attrition and cohort-pay profiles in Big 4 and non-Big 4 firms. Big 4 auditors have substantially lower...
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11-052021
2021-2022学年“龙马之星”博士生论坛(第三期) 2021-2022学年“龙马之星”博士生论坛(第三期)时间:2021年11月6日 地点:腾讯会议 报告1时间:9:00-10:00报告:What can we learn about credit risk from debt valuation adjustments?报告人:林雯(兰卡斯特大学) 摘要: Motivated by the debate about the introduction of the fair value option for (financial) liabilities (FVOL) and the requirement to recognize and separately disclose in financial stateme...
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10-282021
2021年“龙马之星”博士生论坛(第二期) 2021年“龙马之星”博士生论坛(第二期)时间:2021年10月30日 报告1时间:9:00-10:00报告:The Empire Strikes Back: Supplemental Proxy Disclosure in Response to ISS Unfavourable Recommendations报告人:陈璐(新加坡南洋理工大学)摘要:When Institutional Shareholder Services (ISS) issues recommendations unfavorable to the management, some listed firms choose to fight back by sending supplemental proxy ...
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10-132021
2021年“龙马之星”博士生论坛(第一期) 时间: 2021 年 10 月 16 日 地点:学术会堂 202 主办单位:中央财经大学新葡的京集团3512vip(中国)-SouGou百科论文报告:40分钟;互动讨论:20分钟开幕式8:20-8:30院长致辞致辞人:吴溪教授(中央财经大学新葡的京集团3512vip(中国)-SouGou百科)论文报告主持人:王彦超教授(中央财经大学新葡的京集团3512vip(中国)-SouGou百科)8:30-9:30Talking down the Competitors: How Do Investment Banking Relationships Influence Analysts’ Forecasts?报告人:于晓旭(南洋理工大学商学院)9:...
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06-222021
第四届龙马会计与财务研讨会日程 第四届龙马会计与财务研讨会The Fourth Dragon-Horse Accounting and Finance Symposium时间: 2021年6月27日 地点: 学术会堂202主办单位:中央财经大学新葡的京集团3512vip(中国)-SouGou百科 论文报告:25分钟; 论文点评:20分钟; 互动讨论:15分钟 2021年6月27日,学术会堂202主持人1: 吴溪(中央财经大学)时间议程9:05-9:20开幕式致辞人: 马海涛(中央财经大学副校长)9:20-9:25集体照相主旨演讲 I9:25-10:10The Auditing Profession and Capital-Marke...
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06-112021
【2021-6-15 学术论坛】 讲座人:Chen Feng讲座主题:Do Staff Auditors’ Compensation Gaps with Audit Partners Affect Audit Quality? Evidence from a Natural Experiment主持人:李哲 摘要:We exploit staggered implementations of the minimum audit fee (MAF) rule in various parts of China and analyze the policy shock to audit firm profits and the resulting audit partner-staff auditor compensation gaps in a difference-in-diff...
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06-072021
【2021-6-11 博士生论坛】 时间:2021年6月11日地点:学术会堂706(学院南路校区) 8:30-9:00 签到9:00-10:00 主题报告报告题目:基本面量化投资报告人:张然教授主持人:梁上坤副教授10:00-11:00 论文报告1论文题目:证监会随机抽查与年报延迟披露报告人:李继峥点评人:王木之博士11:00-12:00论文报告2论文题目:僵尸企业对劳动收入份额具有挤出效应吗?报告人:赵立萍点评人:王百强博士注:每篇论文共计60分钟,其中报告25分钟、点评20分钟、问答15分...
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06-022021
【2021-6-4 学术论坛】 讲座人:麻志明 讲座主题:Strategic Alliances and Lending Relationships 主持人:赵健宇 Abstract: We provide new insights on the value of strategic alliances from a debt financing perspective. We find that firms entering a strategic alliance receive a lower interest spread when they borrow from banks that have previously lent to their strategic partners, compared to loans from other banks. Impor...
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