年香港中文大学会计学院研究团队发表于顶尖学术期刊之论文回顾
ReviewonPapersPublishedinTopJournalsbytheResearchFacultyofCUHKSchoolofAccountancyin
香港中文大学会计学院凭借优秀的研究团队及杰出的学术成果一直处于全球会计学术研究的前沿。
?年QS世界大学排名会计与金融专业位列全球第32名
?杨百翰大学(BYU)会计论文引用研究影响大学排名近年持续位列全球前20名
TheChineseUniversityofHongKongSchoolofAccountancyhasbeencontinuouslyaleadingschoolgloballyintheaccountingacademicresearchareawithitsexcellentresearchfacultyandoutstandingacademicresearchoutput.
?QSWorldUniversityRankings:AccountingandFinancerankedNo.32intheworld
?BrighamYoungUniversityAccountingCitationRankingsforUniversitiesinrecentyears:ResearchImpactcontinuouslyrankedamongTop20worldwide
回顾年，中大会计学院研究团队取得丰硕的学术成果，于会计及相关领域的国际顶尖学术期刊（Top5）上发表了一系列论文。这些学术期刊包括TheAccountingReview,JournalofAccountingResearch，ManagementScience，ContemporaryAccountingResearch,及JournalofMonetaryEconomics。相关论文题目和摘要罗列如下。
Inthepast,theresearchfacultyofCUHKSchoolofAccountancyhaveachievedfruitfulresearchoutput.Thefacultyhavepublishedanumberofpapersintop5accountingandrelatedjournals,includingTheAccountingReview,JournalofAccountingResearch,ManagementScience,ContemporaryAccountingResearch,andJournalofMonetaryEconomics.Thetitlesandabstractsoftherelatedpapersarelistedasfollows.
注：下划线代表中大会计学院研究人员。
Note:UnderlinedenotestheresearchfacultyofCUHKSchoolofAccountancy.
东好西好，家乡最好：本地CEO的经营短视行为是否相对更少？East,West,Home’sBest:DoLocalCEOsBehaveLessMyopically?01
摘要：本文实证研究了在家乡附近工作的CEO是否比外地CEO更不短视。地方依恋理论表明，人们和其出生地发展出相互照顾的关系；此外，高管劳动力市场对于本地CEO的信息不对称较低，导致本地CEO获得快速利润的压力较低。与研究假设一致，我们发现本地CEO为了超出分析师预期或避免收益下降而削减研发支出的可能性较低。在任职的最后一年，本地CEO比外地CEO更不可能减少研发支出。我们还发现，当公司的商业利益更根植于本土、CEO出生所在州有更强的社会纽带时，CEO的本土效应更强。本土CEO们的视野更长期，这一点在他们的其他决策中得到了一致的体现，比如缴纳更多的州税，和在企业经营中对社会更加负责等。
Abstract:WetestwhetherCEOsworkingneartheirchildhoodhomesarelesslikelythannonlocalCEOstomakemyopicdecisions.Placeattachmenttheoriessuggestthatpeopledevelopmutualcaretakingrelationshipswiththeirbirthplaces.Also,executivelabormarketsfacelessinformationasymmetryaboutlocalCEOs,resultinginlowerpressureonlocalCEOsforquickprofits.Consistentwiththeprediction,wefindthatlocalCEOsarelesslikelytocutRDexpendituresforbeatinganalystforecastsoravoidingearningsdecreases.Intheirlastyearofoffice,localCEOsaresignificantlylesslikelytocutRDthannonlocalCEOs.TheCEOlocalityeffectisstrongerwhenmorelocalbusinessinterestsareembeddedinthefirmandwhentheresidentsoftheCEOsbirthstatehavestrongerlocalsocialbonds.LocalCEOslongerhorizonsareconsistentlymanifestedintheirotherdecisions,suchaspayingmorestatetaxandbeingmoresociallyresponsibleinbusinessoperation.
S.Lai,Z.Li,andGeorgeY.Yang(杨勇)(),“East,West,Home’sBest:DoLocalCEOsBehaveLessMyopically?”TheAccountingReview,95(2),-.
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