德勤－复旦会计论坛系列讲座之一百十一
时间：2016年12月23日（周五）下午13：30
地点：史带楼501室
主持人: 洪剑峭 教授
演讲嘉宾：冯旭南 (西南财经大学)
Title：Living through the Great Chinese Famine: Early-Life Experiences and Managerial Decisions
Abstract：Previous studies have linked personal characteristics of business leaders to corporate decisions and outcomes. We analyze if the traumatic experience of the Chinese Famine has an impact on managerial decisions. We find that having lived through the Great Chinese Famine during one’s younger years is associated with more conservative financial, investment, and cash holding policies, a lower likelihood of unethical behavior, and better firm performance during economic downturns. By exploiting the exogenous variation in local severity of the famine, we can establish a causal relationship between significant early-life experience and corporate policies. Our findings thus provide evidence that early-life experiences can have significant causal effects on managerial decisions.
会计学系
2016-12-19
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