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“厦门大学会计学科教师与研究生系列Seminar”之四十五

发布者:刘银燕  发布时间:2018-12-14 08:54:33   


为了活跃厦门大学会计学科的学术研究氛围,激发既有教师与在校研究生的学术研究热情和积极性,促进教师之间、教师与研究生之间、研究生彼此之间的深入交流、思想碰撞与知识分享,我们组织了由厦门大学会计学科的常任教师、博()士研究生、国际访问学者等作为报告人的系列Seminar。该Seminar将冠以“厦门大学会计学科教师与研究生系列Seminar”的总标题,从2017314日起,每周周二下午15:00-17:30举行。该Seminar与已有的“财务、会计Seminar(主要聘请校外与境外的学者担任报告人) 相互补充,以期能够更好地推动厦门大学会计学科的学术发展。

 

目:Air pollution and Analyst Information Production

报告人:罗进辉 副教授

主持人:张国清 教授

间:20181218日(星期二),15:00-17:30

点:嘉庚二203

论文摘要:Recent studies investigate the impact of air pollution on labor productivity. We extend this literature by showing that air pollution negatively affects equity analysts in their role as information producers for capital markets. Compared to analysts experiencing clean air, analysts exposed to particulate matter (PM) pollution are less likely to issue timely/ bold (especially, negatively bold) forecasts or to improve their forecast accuracy. Both information supply and demand factors explain the variation in negative effects of PM pollution. Our results are robust to controlling for firm/analyst and time fixed effects, as well as additional specifications employing difference-in-difference designs and placebo tests.