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CEO-CFO Psychological Homogeneity and Accrual Earnings Management

時間:2019-03-20
speaker Nan Hu,The School of Management,Xi’an Jiaotong University time Friday, March 29th, 10:00-11:30 a.m
place Room 217, Guanghua Building 2

Accounting Seminar2019-05

Topic:CEO-CFO Psychological Homogeneity and Accrual Earnings Management

Speaker:Nan Hu,The School of Management,Xi’an Jiaotong University

Time:Friday, March 29th, 10:00-11:30 a.m

Place:Room 217, Guanghua Building 2

Abstract:

This study introduces the language style matching (LSM) to measure CEO-CFO psychological homogeneity and investigates how this relationship-specific characteristic affects firms’ accrual earnings management. We find that the CEO-CFO psychological homogeneity deters CFOs’ governance role for financial reporting quality, resulting in higher accrual earnings management. Furthermore, since psychological homogeneity can represent social interaction similarity, demographic similarity, and personality similarity, we employ a two-stage analysis to tease out which a factor(s) dominates in our context. We find that it is the personality similarity between CEOs and CFOs that drives our baseline results. In addition, we also fined that the effect of CEO-CFO LSM on accrual earnings management is more pronounced for firms with (i) greater financial constraints, (ii) opaque information environment, (iii) poor corporate governance quality. Our results still hold when we use executives’ conversations within management presentation or Q&A sections to re-estimate the LSM.

Introduction:


胡楠博士,西安交通大學管理學院會計系教授、博士生導師。曾擔任美國史蒂文斯理工學院、威斯康辛大學以及新加坡管理大學教師和博士生導師。

胡楠教授的研究工作主要集中于通過運用交叉學科(計算機、會計、金融、市場、信息、文本挖掘、深度學習、人工智能)的方法來研究信息的價值。在基于在線用戶內容(包含但不限于用戶評論、博客、媒體普光等)以及行為的信息質量和信息經濟價值方向上做了大量前瞻性的工作。近期,在上市公司(中英文)非結構數據的信息抽取、文本挖掘、深度學習、信息價值做了大量基礎研究。截止目前,在計算機科學、會計、金融、市場以及信息科學等領域發表了八十多篇學術論文和會議論文,其中3篇文章發表在UT Dallas商學院認定的24種期刊目錄中、4篇文章發表在金融時報(FT)商學院認定的50種期刊目錄中、5篇文章發表在ABS4, 17篇文章發表在ABS3期刊目上 。文章谷歌引用近3000次,多篇文章單篇引用超過3159次,是Springer出版社單篇引用全球排名前1%的作者,也是SSRN下載排名前10%的作者。

胡楠博士的文章已經見刊在如會計領域的JAAF, JBFA, JAPP, RQFA,Abacus,信息領域的MISQ,JMIS, CACM, DSS, IEEE, JBR等, 運籌領域的POM,計算機領域的World Wide Web(WWW )會議,信息領域的ICIS、WISE、AMCIS、HICSS會議,信息安全領域的USENIX會議,電子商務領域的ACMEC會議,會計領域的AAA,EAA會議,以及金融領域的FMA,EFA, WFA等會議。

http://som.xjtu.edu.cn/teacherBrowse/id/16.html


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