胡金帅

教授

电子邮件:hujs@xmu.edu.cn

研究方向:中国与国际资本市场会计研究,财务报告,信息披露,社交媒体,公司治理

教育背景

2004-2007 厦门大学 会计学硕士

2007-2011 香港浸会大学 会计学博士

研究领域

中国及国际资本市场会计研究、会计准则、财务报告、公司治理等

近期发表的文章

一、学术期刊论文

1. DeFond, M, J. Hu, M. Hung, and S. Li (以姓氏排名). 2020. “The Effect of Fair Value Accounting on the Performance Evaluation Role of Earnings.” Journal of Accounting Economics 70 (2), 101341 (国际权威顶级期刊 Top 3 & UTD 24,SSCI 收录 JCR 一区,2019 Impact Factor: 3.753,JAE 2019 年会邀请报告论文) .

2. Hu, J., Li, S., and T. Shevlin. “How does the Market for Corporate Control Impact Tax Avoidance? Evidence from International M&A Laws.” Review of Accounting Studies 接受发表 (国际权威顶级期刊 Top 5 & FT 50).

3. Hu, J., S. Li, A. Taboada, and F. Zhang. 2020. “Corporate Board Reforms around the World and Stock Price Crash Risk.” Journal of Corporate Finance 62, 101557 (SSCI 收录 JCR 一区, 2019 Impact Factor: 2.521).

4. Hu, J., A. Mensah, and A. Tsang. 2019. “Foreign Institutional Ownership and the Choice between Public and Private Debt.” Journal of International Accounting Research, 18(2), 31-64.

5. Hu, J. and J.B. Kim. 2019. “The Relative Usefulness of Cash Flows versus Accrual Earnings for CEO Turnover Decisions across Countries: The Role of Investor Protection.” Journal of International Accounting, Auditing and Taxation, 34, 91-107.

6. Hu, J., H. Jiang, and M. Holmes. 2019. “Government Subsidy and Corporate Investment Efficiency: Evidence from China.” Emerging Markets Review (SSCI 收录 JCR 一区, 2019 Impact Factor: 3.092), 41, 100658.

7. Hu, J., J.B. Kim, and Z.J. Lin, 2015. “Does Timely Loss Recognition Improve the Board's Ability to Learn from Market Prices? Evidence from Worldwide CEO Turnovers.” Journal of International Accounting Research, 14 (1), 1-24.

8. Hu, J. and Z. Lin. “2015. The Implied Cost of Equity Capital, Corporate Investment and Chief Executive Officer Turnover.” Accounting & Finance (SSCI 收录 JCR 二区, 2018 Impact Factor: 2.217) 55 (4), 1041-1070.

9. Hu, J., A.Y. Li, and F. Zhang, 2014. “Does Accounting Conservatism Improve the Corporate Information Environment?” Journal of International Accounting, Auditing and Taxation 23 (1), 32-43.

10. 胡金帅, 2006.“澳大利亚采用国际会计准则的过渡方法”. 《财会通讯(综合版)》.

二、重要国际会议期刊论文

1. Hu, J., M. Hung, and S. Li. “Mandatory Gender Diversity Disclosures as a Commitment Device: Evidence from Canada.” The 2021 Annual Rotman Accounting Research Conference, Canada, 2021.

2. Cao J., A. Haji, and J. Hu. “The Effect of Mandatory CSR Disclosure on Corporate Tax Avoidance: Evidence from a Natural Experiment.” The 2021 Virtual Conference of Journal of International Accounting Research. 2021.

3. Cao J., A. Haji, and J. Hu. “The Effect of Mandatory CSR Disclosure on Corporate Tax Avoidance: Evidence from a Natural Experiment.” The 2021 China Accounting and Finance Conference. China, 2021.

4. DeFond, M, J. Hu, M. Hung, and S. Li. “The Effect of Fair Value Accounting on the Performance Evaluation Role of Earnings.” The 2019 Journal of Accounting Economics Conference, USA, 2019.

5. Cheng A., J. Hu, D. Pecha, and W. Saffer. “Fire or Befriend? The Role of Ownership Structure in CEO Turnover Decisions of Controlling Shareholders” The 42nd Annual Congress of the European Accounting Association, Turkey, 2019.

6. Chen, R., J. Hu, J. Tong, and F. Zhang. “Anti-corruption and Corporate Investment: Evidence from a Quasi-Natural Experiment.” The Financial Markets & Corporate Governance Conference, Australia, 2019.

7. Hu, J., H. Jiang, and M. Holmes. “Government Subsidy and Corporate Investment Efficiency: Evidence from China.” The Financial Markets & Corporate Governance Conference, Australia, 2019.

8. Hu, J., A.K. Mensah, and A. Tsang. “Foreign Institutional Ownership and the Choice between Public and Private Debt.” The 3rd Vietnam Symposium in Banking and Finance, Vietnam, 2018.

9. DeFond, M., J. Hu, M. Hung, and S. Li. “The Usefulness of Fair Value Accounting in Executive Compensation.” The 41st Annual Congress of the European Accounting Association, Italy, 2018.

10. Hu, J., A.K. Mensah, and A. Tsang. “Foreign Institutional Ownership and the Choice between Public and Private Debt.” The 30th Asian Finance Association Annual Meeting, Japan, 2018.

11. Cheng A., J. Hu, D. Pecha, and W. Saffer. “The Role of Ownership Structure in CEO Turnover of Controlling Shareholders Decisions” The American Accounting Association 2018 Annual Meeting, USA, August 2018.

12. Hu, J., A.K. Mensah, and A. Tsang. “Foreign Institutional Ownership and the Choice between Public and Private Debt.” The 2018 AAA IAS Mid-Year Meeting, U.S.A., 2018.

13. Cheng, A., J. Hu, and W. Saffer. “Private Benefits of Control, Ownership Structure and CEO Turnover in East Asia.” The 2014 AAA Annual Conference, U.S.A., August 2014.

14. Hu, J., J. Kim, and L. Wang. “The Relative Usefulness of Cash Flows, Accrual Earnings, and Stock Returns in CEO Replacement Decisions and Investor Protection: International Evidence.” The 2nd International Conference of the Journal of International Accounting Research (JIAR), Hong Kong, June 2014.

15.Cheng, A., J. Hu, and W. Saffer. “Private Benefits of Control, Ownership Structure and CEO Turnover in East Asia.” The 2014 CAAA Annual Conference, Canada, May 2014

16. Hu, J. and J. Kim. “The Relative Usefulness of Cash Flows, Accrual Earnings, and Stock Returns in CEO Replacement Decisions and Investor Protection: International Evidence.” The 2014 CAAA Annual Conference, Canada, May 2014.

17. Hu, J., J. Kim, and W. Zhang. “Insider Trading and Stock Price Crash Risk.” The FMA 2014 Asian Conference, Japan, May 2014.

18. Hu, J. and J. Kim. “The Relative Usefulness of Cash Flows, Accrual Earnings, and Stock Returns in CEO Replacement Decisions and Investor Protection: International Evidence.” The 2014 JMAS International Symposium, Chengdu, China, May 2014.

19. Cheng, A., J. Hu, and W. Saffer. “Private Benefits of Control, Ownership Structure and CEO Turnover in East Asia.” The 1st Winter Research Camp by the Six Universities (XMU, NUS, CityUHK, SNU, RMU, and NJU), Xiamen, China, December 2013.

20. Hu, J. and J. Kim. “Investor Protection and the Usefulness of Cash Flow Information in CEO Turnover: International Evidence.” American Accounting Association 2013 Annual Meeting, USA, August 2013.

21. Hu, J. and Z. Lin. (2012). “Does the Cost of Equity Capital Matter? Evidence on CEO Turnovers and Capital Investment.” American Accounting Association 2012 Annual Meeting, USA, August 2012.

22. Hu, J., J. Kim, and Z. Lin. (2012) “Does Timely Loss Recognition Improve the Board’s Ability to Learn from Market Prices?” American Accounting Association 2012 Annual Meeting, USA, August 2012.

23. Hu, J., J. Kim, and Z. Lin. (2012) “Does Timely Loss Recognition Improve the Board’s Ability to Learn from Market Prices?” The 2012 Academic Meeting of Accounting Society of China, Kunming, China (中国会计学会学术年会,中国 昆明), July 2012.

24. Hu, J., Y. Li, and F. Zhang. (2011). “Does Accounting Conservatism Improve the Corporate Information Environment?” American Accounting Association 2011 Annual Meeting, USA, August 2011.

25. Hu, J. and Z. Lin. “The Governance Role of Accounting Conservatism in CEO Turnovers: International Evidence.” The 22nd Asian-Pacific Conference on International Accounting Issues, Australia, November 2010.

26. Discussant on “The Effect of the US-Chile Free Trade Agreement on the Earnings Quality of Chilean Firms.” The 2nd International Conference of the Journal of International Accounting Research (JIAR), Hong Kong, June 2014.

27. Discussant on “On the Association between Timely Loss Recognition and Insider Trading Profitability.” The 2014 CAAA Annual Conference, Canada, May 2014.

28.Discussant on “Insider Trading and PEAD in China.” The 9th Inter-university Conference of Young Accounting Scholars (第九届校际青年会计学者学术论坛), Guangzhou, China, March 2014.