题 目：管理层关于并购的战略性信息披露—来自收购公司新闻稿的实证研究
主讲人：李 薇 副教授
主持人：李亚静 教 授
时 间： 2019年6月28日（星期五）下午15：00
地 点：经管楼C103
讲座简介：
This study provides evidence on whether and how acquiring firms strategically provide disclosures regarding mergers and acquisitions (M&A). By examining the optimism, certainty, realism, activity and commonality aspects of management’s press releases for 391 unique M&As occurred from 2005 to 2014, our results indicate that management varies its tone in the M&A process due to the transaction complexity and its learning from the market. Specifically, optimism and certainty scores are highest in the M&A plan announcement and then decreased in later news updates and resolutions. Consequently, management’s disclosure behaviors are not static. Our use of machine-learning methods for both the content analysis and regressions significantly increase the explanatory power of our study.
主讲人简介：
李薇，美国肯特州立大学会计学系副教授（终身教职），博士生导师，美国注册会计师。研究方向为公司信息披露、会计准则制定。在 Accounting, Organizations and Society; Accounting Horizons; Journal of International Accounting Research; Accounting and Finance等国际一流会计学期刊上发表多篇论文。美国会计协会俄亥俄分会（American Accounting Association, Ohio Region）助理主席。
欢迎全校师生参加！
澳门新葡亰手机版
2019年6月24日
