东财•会计与财务论坛:张瑞申

2020年01月14日
报告题目:Language Commonality and Sell-side Information Production
报告人:张瑞申
报告时间:2020117日(周五)1300
报告地点:劝学楼233(暂定)
主办单位:东北财经大学会计学院中国内部控制研究中心
【报告摘要】
I study the effects of language commonality (i.e., sharing a native language) on information production in financial markets. Using a hand-collected dataset on the prevalent dialects for 2,091 cities (counties) in China, I identify the effects of language com- monality separately from those of shared hometown and geographic proximity. I find that language commonality between analysts and CEOs increases the return of trading on analysts’ recommendations by 5.6 percent with a roughly one-year average holding period. The results mainly stem from less intelligible dialects. Broadly speaking, language commonality can alleviate communication frictions when non-native languagesare used in professional settings.
【报告人简介】
张瑞申,2014年毕业于东北财经大学会计专业,本科毕业后就职于德勤会计师事务所,目前在法兰克福金融与管理学院(Frankfurt School of Finance & Management)攻读博士,曾作为访问博士前往麻省理工学院。博士期间,担任会计基础、数据分析等课程的讲师,多次在南洋理工大学、新加坡管理大学会计研讨会、曼彻斯特大学等做学术报告。
 
 
撰稿:曲琦    审核:刘行
单位:东北财经大学会计学院中国内部控制研究中心