- 第3讲:财会与公司金融论文投稿(PPT + do文件+ dta数据,0.5天)
- 课程介绍
- 点击观看
- 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:理解会计与公司金融研究知识框架;寻找有趣的研究素材。
- 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、税收征管、分析师、大数据等研究主题);
- 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)。
- 主要参考文献(不仅限以下文献):
- [1] Chen, T., Harford, J., & Lin, C. (2015). Do analysts matter for governance? Evidence from natural experiments. Journal of financial Economics, 115(2), 383-410.
- experiments. Journal of financial Economics, 115(2), 383-410.
- [2] 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.
- profitability and social externalities: Evidence from China. Journal of Accounting and Economics, 65(1), 169-190.
- 65(1), 169-190.
- [3] La Porta, R., Lopez-de-Silanes, F., & Shleifer, A. (2006). What works in securities laws?. The journal of finance, 61(1), 1-32.
- journal of finance, 61(1), 1-32.
- [4] Lennox, C., & Wu, J. S. (2022). A review of China-related accounting research in the past 25 years. Journal of Accounting and Economics, 101539.
- years. Journal of Accounting and Economics, 101539.
- [5] Lu, H., Shin, J. E., & Zhang, M. (2023). Financial reporting and disclosure practices in China. Journal of Accounting and Economics, 101598.
- Journal of Accounting and Economics, 101598.
- [6] Stigler, G. J. (1963). Public regulation of the securities markets. Bus. Law., 19, 721.
- [7] Yost, B. P., & Shu, S. (2022). Does tax enforcement deter managers' self-dealing?. Journal of Accounting and Economics, 74(1), 101512.
- Accounting and Economics, 74(1), 101512.
- [8] 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.
- 会计研究,2021(07):56-68.
- [9] 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.
- [10] 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.
- [11] 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(PPT + do文件+ dta数据,1天)
- 目标:理解会计与公司金融研究写作的基本思路及注意事项。
- 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。
- 主要参考文献(不仅限以下文献):
- [1] 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.
- quality of Big 4 audits. The Accounting Review, 90(4), 1591-1619.
- [2] 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.
- from China. Journal of Corporate Finance, 25, 419-434.
- [3] 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.
- [4] 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.
- 第3讲:财会与公司金融论文投稿(0.5天)
- 目标:理解期刊选择及与投稿相关的注意事项等。
- 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。
- 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.
- and corporate innovation investment. Accounting & Finance, 62(3), 4185-4217.
- [2] 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.
- effects of CEO and CFO organizational identification on corporate philanthropy. Management and Organization Review, 18(1), 73-107.
- Organization Review, 18(1), 73-107.
- [3] Zhang, J., Huo, Z., Zeng, Y., Tang, X., & Rui, O. M. (2021). Corporate value added tax avoidance. Accounting Forum , 45(4), 338-362.
- Accounting Forum , 45(4), 338-362.
- [4] 汤晓建,杜东英,谢丽娜等.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.
- 自然实验[J].会计研究,2023(02):3-11.
- [5] 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.