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蓝月亮珞珈会计论坛第81期
时间:2021-03-26    点击数:

主题:Flu Fallout: Information Production Constraints and Corporate Disclosure

主讲人:王仁诚,新加坡管理大学会计学院副教授

时间:41日(周四)10:00-11:30

地点:腾讯会议940531121

主办单位:云顶集团4118com会计系


讲座主要内容:

Using influenza epidemic data of corporate headquarters states during 2003 to 2018, we examine whether and how corporate information production constraints affect managerial strategic disclosures. First, we show that flu activity increases the information production constraints of a firm, as reflected by an increase in financial reporting lags and errors. Next, we show that firms in higher flu areas issue fewer (more) short- (long-) run forecasts with earnings announcements. This effect is stronger for firms that require more time and effort in corporate disclosure and for managers with greater reputation concerns about corporate disclosure. Overall, our findings suggest that managers develop disclosure strategies to minimize the reputation loss of issuing low-quality forecasts to the public and the costs of reducing forecast frequency in the face of information production constraints.


主讲人简介:

王仁诚,新加坡管理大学会计学院副教授。香港科技大学获得博士学位,之后就职于澳大利亚昆士兰大学以及墨尔本大学。他的研究兴趣广泛,特别是关于会计与金融之间的交叉课题,论文发表于国际顶级会计学术期刊,例如Journal of Accounting Research, Journal of Accounting and Economics, The Accounting Review, Contemporary Accounting Research

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