北京师范大学经济与工商管理学院
 
 
 

5月28日会计系讲座
发布日期: 2018-05-24  浏览次数:

题  目:CEO Creativity and Corporate Fraudulent Financial Reporting

主讲人:张俊生,副教授,中山大学管理学院会计系

主持人:郝颖,教授,北京师范大学经济与工商管理学院会计系

地  点:后主楼1620

时  间:5月28日 13:00-14:30

Abstract: Creative CEOs can bring competitive advantages to their firms in a dynamic and complex market, but their creativity may also have its dark side. Employing CEO patent records as an unobtrusive measure of CEO creativity, this study examines how CEO creativity affects corporate fraudulent financial reporting behavior. We distinguish between artistic and scientific creativity and propose that these two types of creativity may have different impacts on fraudulent financial reporting. With a sample of Chinese public-listed firms in the manufacturing industry during 1999-2010, we found that CEO artistic creativity was positively related but CEO scientific creativity was negatively related to corporate fraudulent financial reporting. The results highlight both the bright and the dark side of CEO creativity.

Keywords : CEO creativity, artistic creativity, scientific creativity, corporate fraudulent financial reporting, patent

 

张俊生,中山大学管理学院会计专业学术主任、财政部全国会计领军人才(学术类)、中山大学“百人计划”引进人才、China Journal of Accounting Research 编辑部成员。迄今在 Strategic Management Journal , Journal of Banking and Finance , Journal of Accounting and Public Policy , Corporate Governance: An International Review 等国内外期刊发表论文数十篇。主持国家自然科学基金多项。


 

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