梭哈 成电新闻网梭哈

梭哈学者论坛:Accounting Standards, Product Market Competition, and Stock Price Informativeness: Evidence from Europe

文:教师发展中心 / 来源:人力资源部 / 2017-07-05 / 点击量:1093

  人力资源部教师发展中心“学者论坛”第73期活动安排如下,欢迎广大师生参加。

  一、主 题:Accounting Standards, Product Market Competition, and Stock Price Informativeness : Evidence from Europe

  二、主讲人:美国肯特州立大学 Wei Li(李薇) 副教授

  三、时 间:2017年7月5日(周三)下午14:00

  四、地 点:清水河校区经管楼A205  

  五、主持人:李亚静 教授

  六、内容简介:

  This study examines how an accounting standard change alleviates the negative effect of product market competition on informativeness of stock prices. Focusing on European firms in the period from 1999 to 2013, our results show a negative association between product market competition and stock price informativeness in Europe. We also find that the mandatory adoption of International Financial Reporting Standards alleviates the negative association such that it improves the informativeness of stock prices of firms operating in competitive product markets. This positive effect is more pronounced among firms domiciled in countries with stronger legal enforcement. The positive effect is also more significant for smaller firms which feature a relatively poorer information environment compared to larger firms. Our results contribute to the literature by providing international evidence on the interrelation between product and stock markets and indicate the important role of transparent accounting standards in reducing the negative impact of product market competition on stock price informativeness.

  七、主讲人简介:

blob.png 

  Wei Li(李薇)博士目前是美国肯特州立大学副教授,她于2001年在华盛顿州立大学获得会计硕士学位;2006年在华盛顿州立大学获得博士学位。 2006年8月至今在肯特州立大学任教。在任职期间,获得了教学卓越成就奖等9项荣誉。

  李薇博士的研究兴趣为心理和社会因素是否和如何影响投资者做出投资决策、管理层做出业绩评价和财务报告决策,她的研究成果多次在美国会计学年会和国际会计会议上报告。近年来李薇博士在Accounting, Organizations and Society;Accounting Horizons; Journal of International Accounting Research; Accounting and Finance等会计学顶级期刊上发表多篇论文。李薇博士目前是美国会计协会俄亥俄分会(American Accounting Association, Ohio Region)助理主席,American Journal of Business的评审委员会成员,International Journal of Accounting and Information Management 特邀编辑以及多个国际会计学术期刊审稿人。李薇老师对会计实务也有浓厚的兴趣,目前还担任多个企业董事会成员。

  八、主办单位:人力资源部教师发展中心

    承办单位:经济与管理学院


                      人力资源部教师发展中心

                         2017年7月4日


编辑:胡武辉  / 审核:林坤  / 发布者:林坤

梭哈游戏 梭哈 梭哈怎么玩