讲座时间2023年09月02日（周六），8:40-10:10讲座主题新技术驱动财务数字化转型与人才建设嘉宾介绍金源，正高级会计师，澳洲资深注册会计师，CIMA资深会员，上海财经大学经济学学士、香港中文大学会计学硕士。现任汇付天下有限公司执行董事兼首席财务官，上海国家会计学院智能财务研究院联席院长，财政部全国会计信息化标准化技术委员会咨询专家，中国会计学会计信息化专业委员会委员，上海市会计学会理事，上海市财务会计管理中心专家，兼任上海财经大学、上海交通大学、中央财经大学、上海大学研究生导师。研究方向为智能财务、财务管理信息系统、财务数字化转型。长期在高科技企业和上市公司担任高管，在财务与会计、资

This paper examines the long-term value implications of supply chain ESG performance. We find that firms with fewer supply chain ESG incidents exhibit higher future stock returns and accounting performance. We also find that robust supply chain ESG creates value by (i) enhancing supply chain stabili

This study examines firms’ global supply chain strategies following the staggered introduction of mandatory ESG disclosure in different countries. We find that mandatory ESG disclosure is associated with the selection of a greater number of new suppliers from countries with opaque ESG-related cor

Despite the growing prevalence of using profanity in business settings, the literature has been relatively silent on the effects of profane language on investors. Additionally, current trends suggest that investors increasingly rely on factors other than expected returns when deciding between potent

Besides hostile intervention, activist shareholders aiming to make changes in target firms also use more friendly approaches such as communicating with the firm management. Managers can strategically influence activist shareholders’ perception about the firm and therefore their choice of engage

This paper investigates whether employees care about their employer’s internal control process. We find that those who currently work for firms with internal control deficiencies experience less job satisfaction. Specifically, this effect is stronger among workers who are more sensitive to internal

s art a safe haven in times of political or financial crisis? We trace the long-term performance of the UK art market during world wars, economic recessions, financial crises, inflationary periods, and changes in monetary policy. We digitalized historical auction archives to construct art price indi

【讲座时间】2023年6月3日 9:00 【讲座地点】会计学院108室【讲座主题】会计研究中的跨学科多维思考【嘉宾介绍】支晓强，中国人民大学商学院教授中国人民大学杰出学者特聘教授、财务处处长。先后入选财政部全国会计领军人才、全国会计领军人才培养工程特殊支持计划、会计名家培养工程。兼任全国会计专业学位研究生教育指导委员会秘书长等。曾多次获得国家级教学成果奖、中国人民大学十大教学标兵等。首批国家级一流本科课程负责人，北京市高等教育教学名师。主持国家自然科学基金等课题。在《管理世界》《会计研究》《金融研究》等期刊发表论文多篇。

We analyze whether regulatory comment letters (CLs) negatively affect corporate bond issuance and connected investors’ participation in the issuance could mitigate the CLs’ negative impact. Using a hand-collected dataset of CLs issued by China’s bond market regulator prior to the bond ssuance, we fi

We hypothesize that customer base concentration (CC) is a source of operational inflexibility that impedes firms’ capital investment and thus reduces their ability to exploit real options. Supporting this hypothesis, we empirically document a negative relation between CC and the responsiveness of ca

Due to the rise of machine learning and big data, people analytics is expected to disrupt the human capital management profession. However, due to the proprietary nature of human capital management, there is little empirical research on the benefits and costs of adopting people analytics in practice

We show that U.S. firms cut imports by 11.1% and are 4.2% more likely to terminate a trade relationship when their international suppliers experience environmental and social (E&S) incidents. These trade cuts are larger for publicly-listed U.S. importers facing high E&S investor pressure and lead to