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

讲座简介1．国内外融资租赁行业发展概览。2．融资租赁企业管理、风险管理与业务实操。3．新时代融资租赁

Prior research provides evidence that banks reduce their loan originations during recessions to reduce the potential for their regulatory capital to become inadequate. Policymakers have expressed the concern that banks’ use of incurred loss model to accrue for loan losses exacerbates this lending pr

Managers can describe their firms using nouns (e.g., our company is a provider of personalized services) or verbs (e.g., our company provides personalized services). We present a theory predicting that noun-verb framing affects investors' perceptions of firm’s stability and growth. We use a mediatio

Using a sample of U.S. commercial banks from 1994 to 2019, we provide the first large sample evidence on the decision-relevance of loan fair values for bank depositors. Consistent with loan fair values summarizing information of relevance to depositors, we find a significant association between loan

A small number of studies in the professional analyst literature has examined the network behavior of professional analysts, but one major obstacle to the development of this literature is the lack of data on the interactions among the professional analysts. Hence, prior research often construct pro