时 间：2018年10月9日（周二）上午10:00
地 点：浙江大学紫金港校区行政楼702会议室
主讲人：罗乐副教授，华中科技大学管理学院
主持人：陈俊教授，火狐手机版登录入口
题 目：CEO Sensation Seeking and Accounting Conservatism
摘 要：
Psychological and upper echelons theories suggest that CEOs with the personality trait of sensation seeking shape corporate policies. In gauging sensation seeking with whether the CEO holds a pilot license, we examine its importance to firms’ accounting conservatism. Our evidence implies that CEO sensation seeking is negatively associated with accounting conservatism after controlling for several other CEO characteristics. This result holds in extensive sensitivity analysis, including in confronting potential endogeneity threats with several techniques. Finally, in cross-sectional analysis, we find no evidence that the negative relation between CEO sensation seeking and accounting conservatism varies systematically with external monitoring and CEO power levels, consistent with prior research implying that intrinsic motivation from sensation seeking dominates potential constraints from extrinsic forces. Our analysis highlights an important economic outcome stemming from CEO sensation seeking.
主讲人简介：
罗乐是华中科技大学管理学院副教授。他先后于中央财经大学会计学院获得会计学学士及硕士，加拿大阿尔伯塔大学商学院获得会计学博士学位，主要研究财务会计和审计领域。他曾就职于中华人民共和国财政部会计司、加大那阿尔伯塔大学、北京大学光华管理学院。曾多次在Aisa-Pacific Journal of Accounting & Economics、《中国管理科学》、《中国会计评论》、《中国会计财务与研究》中发表论文。
