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“西交財(cái)會(huì)前沿論壇”2017年第8期

報(bào)告人：Paul A. Griffin

講座時(shí)間：2017年5月31日(周三)下午15:00-17:00

地點(diǎn)：管院313會(huì)議室

歡迎各位老師和同學(xué)光臨

Paul A. Griffin簡(jiǎn)歷：

Paul A. Griffin是University of California-Davis大學(xué)商學(xué)院副院長、會(huì)計(jì)學(xué)資深教授，已經(jīng)在The Accounting Review, Journal ofAccounting Research, Journal ofAccounting and Economics, Journal of Finance ContemporaryAccounting Research等頂級(jí)學(xué)術(shù)期刊上發(fā)表論文十幾篇。

講座的內(nèi)容摘要如下：

This study tests the hypothesis thatanalyst information processing costs vary positively in thelevel of firms’environmental performance ratings. Based on proxies for analyst informationprocessingcosts (e.g., the number of stocks followed, frequency and timelinessof earnings revisions, the accuracy ofearnings forecasts), we find results tosupport this hypothesis. These findings deepen our knowledge oftheinformational setting that conditions analysts’ decisions by identifying thecost of processingenvironmental information as a potential determinant of thestocks analysts include in their portfolios. Wereport two additional findings:the “shock” of the Global Warming Solution Act of 2006 implementedforCalifornia firms beginning in 2012 increases analyst information processingcosts incremental to the maineffect of environmental performance ratings; andmutual fund managers appear to charge the additionalprocessing costs toinvestors as higher management fees.