學術研討會

柔佛dt是哪个国家球队:The Power of Language: Evidence from Managers’ Intertemporal Choice Preferences in Conference Calls

時間:2019-05-23

柔佛dt球员 www.sanxqu.com.cn Accounting Seminar2019-08

Topic:The Power of Language: Evidence from Managers’ Intertemporal Choice Preferences in Conference Calls

Speaker:Rong Huang,Cheung Kong Graduate School of Business

Time:Thursday, May 30th, 13:30-15:00 p.m

Place:Room K02, Guanghua Building 2

Abstract:

In this paper, we examine top managers’ intertemporal choice preferences reflected by the use of future-time-reference (FTR) languages in conference call scripts. Linguistic theory suggests that language can affect the way people think and behave. Consistent with this argument, we document that firms whose managers use more FTR languages in conference calls are more likely to employ less conservative financial reporting strategies, exhibit lower future financial performance, and experience negative market reactions around conference calls. This evidence suggests that FTR languages induce individuals to perceive future events as less imminent and behave less cautiously about the long-term consequences of their current actions. Further evidence suggests that these associations are more pronounced 1) in conference calls’ Q&A sessions than in Non-Q&A sessions; and 2) for CEOs than for CFOs. Our study offers a deeper understanding on how top managers’ linguistic styles may shape their economic behaviors.

Introduction:

Dr. Rong Huang is Associate Professor of Accounting at CKGSB. Prior to joining CKGSB, she was tenured associate professor at City University of New York-Baruch College. She received her Ph.D. in Accounting from the University of Texas at Dallas in 2006. Dr. Huang has published extensively in leading accounting journals. Her research areas include performance evaluation, executive compensation, strategic cost analysis, mergers and acquisitions, and business valuation. Her research received grants and awards from National Natural Science Foundation of China and American Accounting Association and was featured by The Economist, Harvard Law School Forum, Columbia Law School’s Blog, etc. She has taught PhD, Executive Finance MS, FMBA, and MBA courses on financial statement analysis, accounting for mergers and acquisitions, accounting for derivatives and financial instruments, managerial accounting, and accounting information systems. Dr. Huang has served in several award committees of American Accounting Association. She has provided consulting and training services to various enterprises and organizations such as New York Institute of Finance, Institute of Management Accountants, China National Offshore Oil Corporation (CNOOC), China State Administration of Foreign Experts Affairs.

//english.ckgsb.edu.cn/faculty/huang-rong/

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