供稿:陳宋生 攝影:華晨
2014年3月12日上午10:11:30,香港大學(xué)會(huì)計(jì)系李煦副教授應(yīng)管理與經(jīng)濟(jì)學(xué)院邀請(qǐng),在主樓418會(huì)議室,為會(huì)計(jì)系老師,博士與碩士研究生就“Do Managers Put Their Money Where Their Mouths Are? Evidence from Insider Trading after Conference Calls”為題,做了一場(chǎng)精彩的學(xué)術(shù)報(bào)告。
報(bào)告檢驗(yàn)了企業(yè)管理層會(huì)議語(yǔ)態(tài)與他們隨后的內(nèi)部股票交易行為之間的相關(guān)性。研究發(fā)現(xiàn),管理層語(yǔ)態(tài)和行為并不一致,管理層并沒(méi)有如他們所言一樣進(jìn)行自身?yè)碛械墓善边M(jìn)行買(mǎi)賣(mài)。會(huì)計(jì)系師生就這一非常有趣的現(xiàn)象與李教授進(jìn)行了充分的討論,紛紛反映受益良多。
主講人簡(jiǎn)介
李煦,香港大學(xué)會(huì)計(jì)系副教授,早年分別畢業(yè)于Massachusetts Institute of Technology, Boston College和對(duì)外經(jīng)貿(mào)大學(xué),分獲博士、碩士和學(xué)士。 曾在Lehigh University 和University of Texas at Dallas從事教學(xué)工作。文章發(fā)表于The Accounting Review, Journal of Accounting and Economics,Journal of Financial Research,Journal of Financial and Quantitative Analysis,Research in Accounting Regulation, Journal of International Financial Management and Accounting,, Journal of Accounting and Public Policy, Review of Quantitative Finance and Accounting等國(guó)際權(quán)威期刊。研究興趣有the capital market’s reaction on accounting information, information intermediaries, insider trading and information asymmetry, characteristics and impact of firms’ disclosure, institutional investors’ trading behavior. 多個(gè)知名國(guó)際期刊審稿人。
(審核:顏志軍)