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更新时间:17-06-05 16:33:18作者:来源: 点击次数:

主题:Environmental performance and analyst information processing costs (环境绩效与分析师信息处理成本)

时间:2017年6月6日 8:30—10:30

地点:会议楼第二会议室

主讲人:Paul A. Griffin

主讲人简介:

Paul A. Griffin是University of California-Davis大学商学院副院长、会计学资深教授,主要研究方向为企业社会责任、分析师预测、审计、财务报告质量等。已经在The Accounting Review, Journal of Accounting Research, Journal of Accounting and Economics, Journal of Finance Contemporary,Accounting Research等顶级学术期刊上发表论文十几篇。Paul A. Griffin曾经担任The Accounting Review和Accounting Horizons等国际顶级期刊的副主编,目前仍担任The Accounting Review的特约编辑。

讲座的内容摘要如下:

This study tests the hypothesis that analyst information processing costs vary positively in the level of firms’ environmental performance ratings. Based on proxies for analyst information processing costs (e.g., the number of stocks followed, frequency and timeliness of earnings revisions, the accuracy of earnings forecasts), we find results to support this hypothesis. These findings deepen our knowledge of the informational setting that conditions analysts’ decisions by identifying the cost of processing environmental information as a potential determinant of the stocks analysts include in their portfolios. We report two additional findings:the “shock” of the Global Warming Solution Act of 2006 implemented for California firms beginning in 2012 increases analyst information processing costs incremental to the main effect of environmental performance ratings; and mutual fund managers appear to charge the additional processing costs to investors as higher management fees.



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