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【12月18日】【商学院学术论坛】Common ownership on the supply chain and corporate earnings management

发布日期:2019-12-09  点击数:

讲座题目:Common ownership on the supply chain and corporate earnings management

讲座时间:2019年12月18日上午10:00-11:30

讲座地点:主教615会议室

主讲人:韩剑雷博士

主讲人介绍:

韩剑雷博士现任澳大利亚麦考瑞大学应用金融学高级讲师,澳大利亚昆士兰大学金融学博士毕业。曾任职于塔斯马尼亚大学(2017-2018)。研究领域主要包括中国资本市场、公司金融和治理等。主要研究发表在Journal of Financial Markets, Journal of Financial Research, Abacus, Pacific-Basin Finance Journal等学术期刊上。

讲座摘要:

We investigate the relation between common institutional ownership on the supplier-customer relationship and the supplier’s earnings management. We find that the common ownership significantly reduces the supplier’s discretionary accruals. This effect is more pronounced for firms with lower information transparency and higher market threat. Moreover, there is no trade-off between discretionary accruals and real earnings management for such firms. Instead, we find that the common ownership reduces the supplier’s real earnings management as well. This effect is concentrated on the firms with poor governance. To establish causality, we use an instrument constructed around a shock to common ownership following a large mutual fund scandal and find robust results. Overall, our results provide evidence that common ownership in supplier-customer relationship reduces corporate earnings management.

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