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Management's Personal Ideology and Financial Reporting Quality

来源:湖南大学经济与管理研究中心  日期:2016-06-13 人气:

   题:Management's Personal Ideology and Financial Reporting Quality


主讲人:Dr. Tianming Zhang

        Associate Professor of Accounting at Florida State University

           

   2:30-3:30PM,June 15thWednesday, 2016.

 

   点:No.2 Teaching Building, Room 103 (二教103)

 

  :We investigate the relation between managers'  personal ideologies and financial reproting quality.We use Federal Elections Comission(FEC) data to develop three proxies for managers' personal ideologies and test their relation with two financial reporting quality metrics:discretionary accruals and financial statement restatements. We find that both the absolute value of discretionary accruals and the probability of restatement decrease in the degree to which firms managers have conservative ideologies. These results are robust in the post-SOX period,to controls for potential self-selection bias, and to controls for firm political sensitivity and lobbying activity. Our findings contribute to a growing literature demonstrating that business outcomes are partially explained by manager-specific factors including managers personal views and priorities.


 

主讲人介绍:

Dr. Tianming Zhang is an Associate Professor of Accounting at Florida State University. He earned a bachelor's degree in Physics from University of Science and Technology of China in 1991, and then a PhD in Physics from University of Miami in 1995. After working for 10 years, he went back to school and earned a PhD in Accounting from Florida State University in 2010. His research has been published in leading academic journals, including Contemporary Accounting Research, Journal of Financial Economics, The Accounting Review, and Journal of Financial and Quantitative Analysis.