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学术讲座预告:“厦门大学会计学科教师与研究生系列Seminar”之七十一

责任编辑:刘银燕  发布时间:2020-10-23 17:22:04   点击次数:


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/周五下午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。

 

题  目:Are costs stickier when the future is nearer?

报告人:陈 茹 博士研究生

主持人:沈江华 助理教授

时  间:20201030日(星期五),15:00-17:30

地  点:嘉庚一409

论文摘要: The concept of the future is crucial in understanding capitalist economics but has been largely underexplored (Beckert 2016 – Liang et al 2018; Liang et al 2018). By focusing on future-time reference, an important feature of the language structure, we link the use of language with a company’s cost behavior. Our empirical results support our hypothesis. After controlling factors that were found to be the determinants of cost stickiness, we find that firms located in weak-FTR countries exhibit higher degree of cost stickiness. The results are robust to various sets of control variables, alternative measures, different sample compositions and alternative model specifications. We also conduct within-country analyses to assuage the concerns of cross-country studies. Results also remain unchanged when we use instrumental variable approach, suggesting that the relationship between future-time reference and cost behavior likely to be causal. Overall, cost stickiness is contingent on managerial expectation about the sales rebound in the future. We find that languages may affect time-distance beliefs, i.e., whether the sales rebound is nearing or not and the belief that a future sale rebound is immediate results in greater cost stickiness.