兰州大学110周年校庆年系列活动之管理学院学术讲座——至公会计论坛第八期:罗劲博副教授

日期: 2019-06-26 阅读: 来源: 关键词:

应管理学院会计学系主任王雷博士邀请,江西财经大学会计学院罗劲博副教授将来学院举办学术讲座。欢迎感兴趣的师生积极参加!

主题:When Short Seller Meets Government Shareholder: The Case of Corporate Tax Avoidance

主讲人:罗劲博 副教授

主持人:王雷 博士

时间:2019年7月1日(周一)上午9:30-11:30

地点:兰州大学城关校区东区杏林楼管理学院第五教室

讲座简介:

We examine whether and how short selling affects corporate tax avoidance. Employing the staggered lifting of short-sale bans on the Chinese stock market as quasi-exogenous shocks, we find that the introduction of short selling encourages tax avoidance, especially among smaller firms and non-state owned enterprises (non-SOEs). In addition, the effect exists in local SOEs, more so than in central SOEs but less so than in non-SOEs. Our findings indicate that firms make usage of tax avoidance as an effective tool to mitigate the adverse effects of increased bear raid threats, exogenous shocks, we find that the introduction of short selling encourages tax avoidance, especially among smaller firms and non-state owned enterprises (non-SOEs). In addition, the effect exists in local SOEs, more so than in central SOEs but less so than in non-SOEs. Our findings indicate that firms make usage of tax avoidance as an effective tool to mitigate the adverse effects of increased bear raid threats.

主讲人简介:

罗劲博,男,江西财经大学会计学院副教授,厦门大学会计学博士,研究方向:资本市场会计、文化与公司财务、供应链金融,已在《Journal of Corporate Finance》《Finance Research Letters》《China Journal of Accounting Research》《南开管理评论》《管理评论》《财经研究》等国内外知名期刊发表论文数篇,主持以及完成若干国家自然科学基金、省部级科研项目。目前担任《Emerging Markets Finance and Trade》以及《南开管理评论》《金融研究》《管理评论》《财经研究》等期刊审稿人。

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