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  • 您的位置 > 查吉林十一选五走势图 > 会议讲座 > 【2019-03-15】 Economic Policy Uncertainty and Financial Statement Comparability

    吉林11选五推荐号:【2019-03-15】 Economic Policy Uncertainty and Financial Statement Comparability

    查吉林十一选五走势图 www.fgxj.net 来源:西南财经大学会计学院 | 2019-03-15 | 发布:经管之家

    光华讲坛



    主题:Economic Policy Uncertainty and Financial Statement Comparability


    主讲人:University of Houston Prof. Gerald J. Lobo


    主持人:西南财经大学会计学院 陈磊副教授


    时间:2019年03月19日(星期二)上午10:00-11:30


    地点:西南财经大学柳林校区通博楼D301会议室


    主办单位:会计学院 科研处


    诚邀各位老师和同学参加!



    主讲人简介:


    Gerald J. Lobo holds the Arthur Andersen Chair of Accounting and is Professor of Accounting at the C. T. Bauer College of Business at the University of Houston. He has also served as chair of the Department of Accountancy & Taxation at the Bauer College. Prior to joining the University of Houston, he was the George E. Bennett Professor of Accounting, chair of the Department of Accounting, and director of the George E. Bennett Research Center at Syracuse University, and on the faculty of the University of Wisconsin - Madison. Professor Lobo has published more than one hundred research papers in many leading journals, including The Accounting Review, Journal of Accounting Research, Contemporary Accounting Research, Review of Accounting Studies, Journal of Financial Economics, Journal of Financial and Quantitative Analysis, Journal of Banking and Finance, Journal of Accounting, Auditing, & Finance, Journal of Business Finance & Accounting, Journal of Accounting and Public Policy, Auditing: A Journal of Practice & Theory, Journal of International Business Studies, Journal of Business Ethics,Decision Sciences, and International Journal of Forecasting.



    内容提要:


    We examine the implications of economic policy uncertainty (EPU) for financial statement comparability. We posit that the increased difficulty of estimating future cash flows and the increased opportunity for earnings management reduce the quality of earnings and its comparability. Consistent with this reasoning, we find a negative relation between earnings comparability and lagged EPU and this relation is more pronounced for uncertainty relating to the consumer price index and for the news component of EPU. We also find that the relation between EPU and comparability is more negative for firms that historically manage earnings more and firms that have higher earnings volatility. We do not find that accounting policy choice is systematically related to the association between EPU and comparability. These results suggest that cross-sectional differences in accounting estimates rather than accounting policies drive the relation between EPU and comparability.

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