- 第1讲：财会与公司金融论文选题（PPT + do文件+ dta数据，1.5天）
- 目标：
掌握中英文财会与公司金融期刊研究知识框架以及热门选题思路。
- 内容：
- 论文选题的基本逻辑；
- 研究想法的寻找与选择；
- 理论研究情境化（信息披露、公司税收、人工智能、气候金融和ESG等研究主题）；
- 研究设计与方法讨论（内生性问题处理，应用stata进行中文及英文论文复刻等）；
- AI如何辅助选题。
- 主要参考文献（不仅限以下文献）：
- [1] Cao, S., Jiang, W., Yang, B., & Zhang, A. L. (2023). How to talk when a machine is listening: Corporate
- disclosure in the age of AI. The Review of Financial Studies, 36(9), 3603-3642.
- [2] Chen, T., Harford, J., & Lin, C. (2015). Do analysts matter for governance? Evidence from natural
- experiments. Journal of financial Economics, 115(2), 383-410.
- [3] Chen, Y. C., Hung, M., & Wang, Y. (2018). The effect of mandatory CSR disclosure on firm profitability
- and social externalities: Evidence from China. Journal of Accounting and Economics, 65(1), 169-190.
- [4] Christensen, D. M., Serafeim, G., & Sikochi, A. (2022). Why is corporate virtue in the eye of the
- beholder? The case of ESG ratings. The Accounting Review, 97(1), 147-175.
- [5] Flammer, C. (2021). Corporate green bonds. Journal of financial economics, 142(2), 499-516.
- [6] Krueger, P., Sautner, Z., & Starks, L. T. (2020). The importance of climate risks for institutional investors.
- The Review of financial studies, 33(3), 1067-1111.
- [7] La Porta, R., Lopez-de-Silanes, F., & Shleifer, A. (2006). What works in securities laws?. The journal of
- finance, 61(1), 1-32.
- [8] Leippold, M., Wang, Q., & Zhou, W. (2022). Machine learning in the Chinese stock market. Journal of
- Financial Economics, 145(2), 64-82.
- [9] Lennox, C., & Wu, J. S. (2022). A review of China-related accounting research in the past 25 years.
- Journal of Accounting and Economics, 101539.
- [10] Li, K., Mai, F., Shen, R., & Yan, X. (2021). Measuring corporate culture using machine learning. The
- Review of Financial Studies, 34(7), 3265-3315.
- [11] Lu, H., Shin, J. E., & Zhang, M. (2023). Financial reporting and disclosure practices in China. Journal of
- Accounting and Economics, 101598.
- [12] Raghunandan, A., & Rajgopal, S. (2022). Do ESG funds make stakeholder-friendly investments?
- Review of Accounting Studies, 27(3), 822-863.
- [13] Shen, H., Lin, H., Han, W., & Wu, H. (2023). ESG in China: A review of practice and research, and future
- research avenues. China Journal of Accounting Research, 100325.
- [14] Starks, L. T. (2023). Presidential address: Sustainable finance and esg issues—value versus values. The
- Journal of Finance, 78(4), 1837-1872.
- [15] Stigler, G. J. (1963). Public regulation of the securities markets. Bus. Law., 19, 721.
- [16] Stroebel, J., & Wurgler, J. (2021). What do you think about climate finance?. Journal of Financial
- Economics, 142(2), 487-498.
- [17] Yost, B. P., & Shu, S. (2022). Does tax enforcement deter managers' self-dealing?. Journal of
- Accounting and Economics, 74(1), 101512.
- [18] 李增福,骆展聪,杜玲等.“信息机制”还是“成本机制”?——大数据税收征管何以提高了企业盈余质量[J].会计研
- 究,2021(07):56-68.
- [19] 刘慧龙,张玲玲,谢婧.税收征管数字化升级与企业关联交易治理[J].管理世界,2022,38(06):158-176.
- [20] 魏志华,王孝华,蔡伟毅.税收征管数字化与企业内部薪酬差距[J].中国工业经济,2022,No.408(03):152-170.
- [21] 张克中,欧阳洁,李文健.缘何“减税难降负”:信息技术、征税能力与企业逃税[J].经济研究,2020,55(03):116-132.
- 第2讲：财会与公司金融论文写作（1天）
- 目标：
- 掌握中英文财会与公司金融研究写作的全流程实操。
- 内容：
- 论文写作的基本逻辑；
- 写作思路与注意事项；
- 经典论文写作剖析；
- AI如何辅助写作。
- 主要参考文献（不仅限以下文献）：
- [1] Cheng, Q., Hail, L., & Yu, G. (2022). The past, present, and future of China-related accounting research.
- Journal of Accounting and Economics, 74(2-3), 101544.
- [2] Ke, B., Lennox, C. S., & Xin, Q. (2015). The effect of China's weak institutional environment on the
- quality of Big 4 audits. The Accounting Review, 90(4), 1591-1619.
- [3] Lennox, C., & Wu, J. S. (2022). A review of China-related accounting research in the past 25 years.
- Journal of Accounting and Economics, 74(2-3), 101539.
- [4] Pan, Y., Shroff, N., & Zhang, P. (2023). The dark side of audit market competition. Journal of Accounting
- and Economics, 75(1), 101520.
- [5] Xu, N., Li, X., Yuan, Q., & Chan, K. C. (2014). Excess perks and stock price crash risk: Evidence from
- China. Journal of Corporate Finance, 25, 419-434.
- [6] 蔡贵龙,柳建华,马新啸.非国有股东治理与国企高管薪酬激励[J].管理世界,2018,34(05):137-149.
- [7] 冯晨,周小昶,田彬彬,等. 税收稽查体制改革与企业集团资本结构调整 [J]. 经济研究, 2023, 58 (08): 100-119.
- [8] 潘健平,翁若宇,潘越.企业履行社会责任的共赢效应——基于精准扶贫的视角[J].金融研究,2021(07):134-153.
- [9] 权小锋,贺超,醋卫华,等. 品牌的力量:名牌产品与盈余管理 [J]. 会计研究, 2022, (01): 44-58.
- [10] 权小锋,李闯. 智能制造与成本粘性——来自中国智能制造示范项目的准自然实验 [J]. 经济研究, 2022, 57 (04):
- 68-84.
- 第3讲：财会与公司金融论文投稿（0.5天）
- 目标：
- 掌握中英文期刊选择及与投稿相关技巧与注意事项。
- 内容：
- 中英文期刊识别与选择；
- 投稿人视角解读；
- 审稿人视角解读；
- AI如何辅助投稿。
- 主要参考文献（不仅限以下文献）：
- [1] Du, D., Tang, X., Wang, H., Zhang, J. H., Tsui, S., & Lin, D. (2022). CEO organizational identification and
- corporate innovation investment. Accounting & Finance, 62(3), 4185-4217.
- [2] Tang, X., Du, D., Chen, Y., & Tsui, S. (2024). Tax authority governance and corporate internal control
- quality. Accounting & Finance, 1-28.
- [3] Xu, Y., Shi, W., Qin, X., Zhang, J., & Tang, X. (2022). Is identification all the same? The differential effects
- of CEO and CFO organizational identification on corporate philanthropy. Management and Organization
- Review, 18(1), 73-107.
- [4] Zhang, J., Huo, Z., Zeng, Y., Tang, X., & Rui, O. M. (2021). Corporate value added tax avoidance.
- Accounting Forum , 45(4), 338-362.
- [5] 汤晓建,杜东英,谢丽娜, 林斌.税收征管规范化改善了企业财务报告质量吗——基于税务行政处罚裁量基准的准自
- 然实验[J].会计研究,2023(02):3-11.
- [6] 张俊生,汤晓建,李广众.预防性监管能够抑制股价崩盘风险吗?——基于交易所年报问询函的研究[J].管理科学学
- 报,2018,21(10):112-126.