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    首頁 - 活動 - 東財·會計與財務論壇:王仁誠

    報告題目:Flu Fallout: Information Production Constraints and Corporate Disclosure

    報 告 人:王仁誠

    報告時間: 2021年12月01日(周三)15:30-17:00




    Using influenza epidemic data of corporate headquarters states during 2003 to 2018, we examine whether and how corporate information production constraints affect managerial strategic disclosures. First, we show that flu activity increases the information production constraints of a firm, as reflected by an increase in financial reporting lags and errors. Next, we show that firms in higher flu areas issue fewer (more) short- (long-) run forecasts with earnings announcements. This effect is stronger for firms that require more time and effort in corporate disclosure and for managers with greater reputation concerns about corporate disclosure. Overall, our findings suggest that managers develop disclosure strategies to minimize the reputation loss of issuing low-quality forecasts to the public and the costs of reducing forecast frequency in the face of information production constraints.


    王仁誠,新加坡管理大學會計學院副教授。香港科技大學獲得博士學位,曾就職于澳大利亞昆士蘭大學以及墨爾本大學。他的研究興趣廣泛,特別是關于會計與金融之間的交叉課題,他的論文發表于各大學術期刊,例如Journal of Accounting Research、 Journal of Accounting and Economics、The Accounting Review等。


    撰稿:曲琦 審核:劉行 單位:東北財經大學會計學院

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