学术活动

买方垄断与后置型薪酬:基于公共会计师的理论与实证

发布时间:2026-09-28
9月
29
时间和日期
2026-09-29 (星期二) 01:30 上午 - 12:00 下午
标题 买方垄断与后置型薪酬:基于公共会计师的理论与实证
日期和时间

2026年9月29日(周二)

10:30-12:00

地点 综合教学楼D904会议室
主讲人 Bernardo S. Silveira, 苏黎世大学
摘要 In monopsony models, wage markdowns induce deadweight loss and are therefore inefficient. Yet markdowns also arise in models with backloaded efficiency pay, where they are designed to induce effort among early-career workers and are thus efficient. To reconcile---and empirically distinguish---these two mechanisms, we build a dynamic model incorporating labor market power and endogenous effort. Estimating a team production model on novel data on U.S. public accounting firms, we find evidence of both: markdowns for junior workers and markups for senior ones reflect incentive-providing backloading, while monopsony power induces a 'lifetime' wage markdown of 15%.
主讲人简介 Bernardo S. Silveira 现任苏黎世大学教授,曾任加州大学洛杉矶分校助理教授。他的研究领域包括应用微观经济学、法律经济学、政治经济学和产业组织理论。其研究成果发表于Econometrica、Journal of Political Economy和Review of Economic Studies等国际顶级经济学期刊。