We use a setting of overlapping conference calls, which is when multiple calls occur simultaneously for firms covered by the same analyst, to examine the effect of analysts’ limited attention on managers’ voluntary disclosure choices. We first document that during overlapping calls, analysts are ask

I develop a political economy framework to explore how politicians’ ideology, voter interest, and private interest affect their preferences for the adoption and enforceability of disclosure-based regulations, and whether such preferences change in different legislative settings. I propose that discl

通过度量公募基金持股与市场中“傻钱”（例如中国市场中的个体投资者流动）的反向程度，本文构建了一个新的指标来度量公募基金的管理能力。在中国主动管理权益类基金市场中，这一指标显著预测公募基金的未来表现，并且该解释能力不被现有的能力度量指标所捕捉。更重要的是，基于信息经济学的分析框架，本文所度量的基金持仓与“傻钱”的反向程度主要由它们主动追踪个体投资者行为的能力所驱动。因此，这些实证证据说明，一些基金的确在资本市场中追踪个体投资者（找韭菜），而这种能力为公募基金带来了超额收益。

Neuropsychological studies propose that listeners unconsciously assessspeakers’ trustworthiness via their facial expressions. Building on this theory, weinvestigate how investors respond to CEOs’ dynamic hemifacial asymmetry of expressions(HFAsy) shown on CNBC’s video interviews about corporate earn

1. 高效设计，轻松避坑做出60分PPT A. 风格规范 ；B. 颜色规范 ；C. 排版规范； D. 动画规范 2. 十倍效率，四步将word变成PPT A. 导入文档 ；B. 套用模板 ；C. 优化页面；D. 添加素材 3. 模板妙用，巧用模板自动美化PPT A. 占位符运用；B. 多图版式

讲座时间：2022年02月26日（周六），18:00-19:45讲座地点：会计学院109报告厅讲座主

讲座时间：2021年12月10日（周五）18:00-20:00讲座方式：腾讯会议室

【讲座时间】2021年12月9日  16：00【参与方式】线上

We examine the effect of a mandatory shift to expected credit loss provisioning on banks’ loan loss recognition in China. Following the mandatory shift, on average, loan loss provision and its sensitivity with expected credit risk increase among non-state-owned banks, but do not change among state-o

We use supervised Latent Dirichlet Allocation (sLDA) to measure differences in the content of the Chinese and English translations of the annual reports of Chinese firms. We find systematic differences in content across languages that are not the mechanical effects of translation and that vary pred

讲座时间：2021年11月27日（周六）18：00-20：00

【讲座主题】Economic Analysis of Accounting Standards