北京时时彩200期走势图|北京时时彩500期走势图

您現在的位置: 首頁 → 校園信息 → 報告講座

【3月20日】【會計學院龍馬奮進——學術論壇】Limited Attention: Implications for Financial Reporting

[發表時間]:2019-03-19 [來源]:會計學院 [瀏覽次數]:

  講座人:盧近知(Jinzhi Lu)

  摘要:I develop a model to study the implications of limited attention on financial reporting. I first shed light on a fundamental trade-off between disclosing asummary versus disclosing details: although a summary contains less information about fundamentals than details, it is easier to process. Moreover, I findthat when investors' decisions are complements, reporting details together with asummary does not always dominate reporting a summary alone. The main reasonfor this surprising result is that when investors care about the decisions of others,they are induced to process details, even if doing so is very costly. By uncoveringa potential cost of reporting details, my paper contributes a novel insight into theconsequence of providing detailed information, an issue that is currently beingconsidered by the FASB in its performance disaggregation project.

  講座時間:2019年3月20日,周三,17:10-18:10

  講座地點:學院南路學術會堂604

  講座人簡介:盧近知,來自芝加哥大學布斯商學院(University of Chicago Booth School of Business)。


[編輯]:張萌

北京时时彩200期走势图 看牌抢庄斗牛赢现金 国际新世纪娱乐 中国足彩网 博亚彩票app下载 重庆时时开奖最快直播 星空娱乐游戏 稳赚投注技巧 秒速时时是正规的吗 必中幸运飞艇全能版软件下载 三公游戏安卓版