会计系学术研讨会

时间：2019年3月15日（周五）13:30-17:00

地点：同济大厦A楼506教室

主题一：The Effect of Mandatory Disclosure of Tax Uncertainty on Investment Efficiency: Evidence from FIN 48

主讲人：陶雪丹，香港大学，会计学博士

讲座摘要: This paper examines the effect of mandatory disclosure of tax uncertainty on corporate investment efficiency. Based on a sample of firms that disclose uncertain tax benefits (UTBs) in their financial statements after the regulatory requirements under Financial Interpretation No. 48 (FIN 48), I find that, after FIN 48, firms claiming uncertain tax benefits (i.e. affected firms) experienced a significant decrease in investment efficiency relative to firms that do not have uncertain tax positions (i.e. non-affected firms). The results are consistent using alternative propensity score matched (PSM) sample and robust to different PSM design choices and entropy balancing matching method. This study also documents a larger drop in capital issuances for affected firms following FIN 48 adoption. These findings suggest that the disclosure of tax uncertainty alters capital suppliers’ perceptions of the riskiness of future cash flows engendered by tax aggressiveness and thus reduces the investment efficiency of these affected firms through limited external financing. In cross-sectional tests, I find the effect to be more pronounced for tax uncertainty firms that are more likely to be subjected to tax audit and challenged by the tax authority (i.e. firms reporting higher level of UTBs and firms with mobile income), and firms that are more financially constrained.

报告人简介: 陶雪丹，香港大学，会计学博士，研究方向：所得税的会计处理及披露，审计，投资效率，管理者薪酬。

主题二：财务会计与管理会计边界的再认识

主讲人：许金叶，上海大学管理会计与信息化研究中心主任，副教授 

讲座摘要：落实“会计智能化”、“管理会计”等热潮的基础是需要解决“财务会计与管理会计的边界理论问题。当前主流会计理论认为，财务会计是对外会计（external accounting），管理会计是对内会计（internal accounting）。这种认知是否适合？为何要重新反思这种认知？更有可能取代这种认知的理论是什么？

报告人简介：许金叶（男），副教授，博士（厦门大学管理会计方向），博导。中国注册会计师、中国注册评估师，中国成本研究会常务理事，中国会计学会会计信息化专业委员会委员。教育部学位与研究生教育中心聘请的专家、《财务研究》的学术委员会委员。上海大学管理会计与信息化研究中心主任。主要研究领域：管理会计；会计信息化。