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【2019-12-25 龙马奋进——博士生论坛】

作者: | 发布日期:2019-12-16| 浏览次数:

时间20191225日(周三),下午15:00-17:50

地点:学院南路学术会堂603

研讨会详细议程:

15:00-15:50

报告一:Leisure Preference and Corporate Tax Planning

报告人:庄汶资(中国人民大学)

摘要:Using a novel cross-country, time-variant measure of leisure preference to quantify innate managerial effort aversion, we examine its impact on corporate tax planning, and document a negative association between the two. The result is stronger for firms located in countries with a more complex tax system, and for firms with less access to tax consulting services — situations in which corporate tax planning is especially onerous. Finally, tax planning appears to be one mechanism mediating the negative relation between leisure preference and firm value, implying that effort aversion is a source of agency costs that impedes value-enhancing tax planning activities.

17:00-17:50

报告二:Handling Missing Values in Archival Accounting Research

报告人:Jiaxu Peng(新加坡国立大学)

摘要:Archival research in accounting always suffers from missing values problem. For example, in the Compustat database, more than 30% of the financial data items are missing in more than 40% of the observations. Although researchers have strived to handle missing values through various methods, such as dropping the observations with missing values or replacing missing values with zeros, the validity of such methods are rarely discussed. In this study, I conduct a comprehensive review of the theory and assumptions of missing value, which are necessary for accounting scholars to understand the nature of missing values and to promote proper procedure to address the problem when missing values are often unavoidable. In addition, I discuss the validity of different methods to handle missing values under different mechanisms. My research contributes to the literature by showing that incorporating the missingness mechanism into the regression analysis eliminates the biasedness in parameter estimations when accounting data are not missing at random.

报告人简介:

庄汶资,中国人民大学商学院会计系博士研究生,美国亚利桑那大学联合培养博士。研究方向为劳动经济学与财务会计的交叉研究、审计、以及企业税收。已于《会计研究》等期刊发表论文,并有多篇工作论文正在审稿。

彭嘉续,新加坡国立大学信息管理与数据分析专业博士研究生。研究方向为商业数据分析,机器学习与人工智能在预测以及数据挖掘中的应用,金融科技,会计信息系统,SNS社交网络分析。