座谈主题为会计选择与经济后果，主要就下述4个问题进行了讨论， 1. 美国准则制定历史上的精典案例 2. 本人在中国证监会经历的几个案例 3. IASB近年围绕如何修订金融工具准则的争论 4. 如何对上财的教学与研究有所贡献 经过长达4个小时的座谈，大家就如何发挥张教授的实务经验来推动教学达成一些共识，包括通过如何促进学生了解制度背景、准则制定和监管机构的决策机制，学会会计选择的技艺（企业、准则制定、监管角度）等，有利于今后的教学工作。

We show that, on average, the level of product market competition acts as a disciplining force constraining managers from misreporting accounting information. Further, in a quasi-natural experiment that uses shifts in import tariffs to identify exogenous intensification of competition, difference-i

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