2026年第20期(总第1164期)

演讲主题：How does financial reporting frequency affect voluntary disclosure and business press coverage?

主讲人：Huai Zhang（张怀） 南洋理工大学教授

主持人：钟宇翔 会计与财税系讲师

活动时间：2026年4月20日（周一）10:00-12:00

活动地址:管院大楼119教室

主讲人简介：

新加坡南洋理工大学教授。本科毕业于北京大学，获哥伦比亚大学博士学位。研究成果发表于Journal of Accounting and Economics, Journal of Accounting Research, Journal of Finance, Management Science, Contemporary Accounting Research, Review of Accounting Studies 等 篇FT50期刊。他致力于青年人才培养，多数论文与博士生合作完成。曾获2004年国际金融会议、2016年中西部金融协会会议最佳论文奖，以及南洋商学院2011年、2013年、2019年研究卓越奖。曾任北美华人会计教授协会(CAPANA)主席，多次担任会计研究会议主旨演讲嘉宾。

活动简介：

Using the setting of the adoption of the Transparency Directive in the European Union and a difference-in-differences research design, we examine how reporting frequency affects voluntary disclosure by managers and information production by business press. We show that a mandatory increase in reporting frequency is associated with a lower likelihood of management earnings forecasts and more business press coverage. These findings are more pronounced for firms with more informative mandatory reporting. Furthermore, we find that the negative impact of a mandatory increase in reporting frequency on information asymmetry is more pronounced when the increase is accompanied by more voluntary disclosure and higher business press coverage. Our results highlight the importance of considering other information sources when we evaluate the relationship between mandatory reporting frequency and information asymmetry.