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70周年学术校庆之文泉会计论坛第93期讲座通知

  • 作者:     发布时间:2018-09-05    
  • 主题(一)The Valuation Effect of Surname Sharing by Board Directors

    主题(二)Publishing China Accounting Studies in International Journals

    主讲:肖泽忠教授  英国卡迪夫大学商学院

    时间201895日下午330

    地点:文泉南401

    Abstract:

    Using surname sharing as a novel measure of social ties, we examine the effect of directors’ surname sharing on firm value. We find that boards with greater surname homogeneity are associated with lower firm value, particularly when directors share rare surnames and when firms operate in regions with stronger clan systems. The finding is not driven by familial ties. The market reacts positively to plausibly exogenous director resignations that reduce director surname sharing. Director surname sharing lowers firm value by reducing director dissent, granting excess executive compensation, increasing unfair related-party transactions, and discouraging innovation.  Overall, our results suggest that directors’ surname sharing, an easy-to-trace but previously neglected social tie, can have significant economic consequences.

    附主讲人简历

    肖泽忠,英国卡迪夫大学卡迪夫商学院会计学教授、博导,中国企业研究中心主任。中国审计学会、ACCA研究委员会成员。其研究领域主要是会计和公司治理。已在Abacus; Accounting and Business Research; Accounting Horizons; Accounting, Organizations and Society; British Journal of Management; European Accounting Review; European Journal of Information Systems; Handbook of Management Accounting Research; Journal of Accounting and Public Policy; Journal of Banking and Finance; Journal of Business Ethics; and Journal of Corporate FinanceSSCI期刊上发表几十篇论文。此外,他还在《经济研究》《管理世界》《会计研究》《金融研究》《审计研究》《财贸经济》等顶尖中文期刊上发表了50多篇论文。他曾多次获得中国会计学会、CICF和中国管理科学院年会颁发的最佳论文奖。曾主持中国国家自然科学基金项目,中国国家社会科学基金项目,Leverhulme TrustCIMAICAEWICAS等国内外研究项目。曾担任期刊《中国会计研究》(Routledge出版的中国会计学会国际研究期刊)联合创始主编,Journal of Applied Accounting Research》《Nankai Business Review International等期刊副主编。担任Abacus, Accounting Education, Auditing Research (Chinese), British Accounting Review, Journal of International Accounting Research, International Journal of Digital Accounting Research, and Frontiers of Business Research in China等期刊编辑委员会成员。已经培养20多名博士生和博士后研究人员。


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