德勤－复旦会计论坛系列讲座之一百八十七
时 间：2021年12月21（周二）下午14：00
地 点：腾讯会议
会议链接：https://meeting.tencent.com/dm/zM143lXt9clq
会 议 号：933 1356 7822
会议密码：877862
主 持 人: 张金萍
主 讲 人：Kaiwai Hui (The University of Hong Kong)
主 题：Interfirm Collaboration and Financial Statement Comparability – Evidence from Supply Chains
Abstract：We study whether and how interfirm collaboration affects the comparability of financial statements. We posit that interfirm collaboration gives rise to the demand for accounting comparability, because comparability facilitates meaningful and consistent interpretation regarding the scale and distribution of collective investment and profit, thereby smoothing the collaboration process. Consistent with this prediction, we find a within-relationship increase of financial statement comparability between suppliers and customers when their relationship is prolonged. The effect concentrates on relationships in which partners actively modify their accounting estimates and is stronger when the supply-chain benefits of improving comparability are greater. Together, these findings point to the market forces behind the production of comparability.
会计学系
2021-12-20
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