学术活动

标题:

日期和时间: 

2025年3月28日 (周五) 

10:30 - 12:00 

地点

行政楼西翼203会议室

主讲人:

林恩平副教授

新加坡管理大学

This study examines whether and how financial analysts benefit from attending virtual private meetings held by companies. Using Chinese data, we find that analysts who attend virtual private meetings issue more accurate earnings forecasts after the meetings compared to analysts who attend site visits. When private meetings accommodate a larger number of and more diverse participants, analysts benefit more from virtual meetings while benefiting less from site visits. Additional analyses show that analysts attending virtual meetings issue more timely forecast revisions than analysts attending site visits. Furthermore, while analysts attending virtual meetings and site visits both reduce their forecast optimism after the meetings, forecast optimism of analysts attending virtual meetings is more likely to be positively affected by managers’ tone during the meetings. This paper underscores the significance of virtual analyst meetings in the context of analyst research production.

主讲人简介:

林恩平博士于2015年获得亚利桑那州立大学博士学位后加入新加坡管理大学。他的研究兴趣包括信用评级、盈余管理、财务分析师和自愿信息披露。在新加坡管理大学，他为会计学学士、工商管理学士、管理学硕士和MBA项目的学生教授财务会计和管理会计课程。他还是美国注册会计师（CPA）。