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学术前沿讲座——Bank competition and asymmetric disclosure

发布时间:2023-06-12访问量:624

报告题目

Bank competition and asymmetric disclosure

报告人(单位)

Liya Hou (St. Cloud State University)

点评人(单位)

吴芃(东南大学)

时间地点

2023/6/16 09:00 AM           #腾讯会议:745-768-865

报告人简介

Liya Hou is an Associate Professor of Accounting at Herberger Business School at St. Cloud State University (SCSU). Professor Hou received her Ph.D. in Management Science (Accounting) from the University of Texas at Dallas. She has received various awards and scholarships, including the 2018 Best Doctoral Student Paper Award (Midwest Region) from the American Accounting Association (AAA). Professor Hou has presented her papers at numerous conferences, including the AAA Annual Meeting, AAA Midyear Meetings for the Financial Accounting and Reporting Section (FARS), International Accounting Section (IAS), Public Interest Section (PI), and Diversity Section, all of the AAA Region Meetings, etc. Her papers have also been presented at prestigious universities, including Rutgers University, Temple University, University of Virginia, etc. Her research interests include financial reporting quality, corporate disclosure, debt contracting, corporate governance, capital market and tax avoidance. Her research has been published in the Australian Business Deans Council (ABDC) listed journals including The Accounting Review.

报告内容摘要

This study exploits the interstate bank branching deregulation to investigate the impact of bank competition on managers’ asymmetric disclosure. I find that managers increased bad news withholding after the branching deregulation, and the effect is more pronounced for firms located in states with fewer interstate branching restrictions and for firms with higher information asymmetry. The results suggest that bank competition plays an important role in shaping managers’ voluntary disclosure decisions.





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