光华讲坛

主题：Interfirm Collaboration and Accounting Comparability –Evidence from Supply Chains  

（公司间协作和会计可比性——来自供应链的证据）

主讲人：香港大学  Kaiwai Hui (许继伟)教授

主持人：威尼斯wns888app下载|中国有限公司  代婧

时间：2023年5月16日（周二）上午10:30—12:00

举办地点：柳林校区诚正楼841会议室

主办单位： 威尼斯wns888app下载 科研处

主讲人简介：Kaiwai Hui教授，俄勒冈大学会计学博士，香港大学教授，美国特许会计师协会会员（CPA）。主要研究方向为财务与管理会计、资本市场、合约与诉讼研究。他的研究成果丰硕，发表于诸多顶级学术期刊，包括 Journal of Accounting and Economics，Journal of Accounting Research, The Accounting Review, Contemporary Accounting Research，Review of Accounting Studies，Journal of Financial Economics，Accounting Horizon，和Journal of Business Finance and Accounting。其发表论文多次被主流媒体和实务界引用。

内容简介：We study whether and how interfirm collaboration affects accounting comparability. Interfirm collaboration increases the demand for comparability because comparability enables mutual understanding of an economic event and thus facilitates collaborative decision-making and the enforcement of accounting-related contractual terms. In a given supply-chain relationship, firms strive to minimize the chances of miscommunication and collaboration failure. Additional years of their relationship provides them more opportunities to converge accounting systems. Thus, we predict and find a robust within-relationship increase in accounting comparability between suppliers and customers over the duration of their relationship. The effect concentrates in relationships in which partners modify their accounting estimates, and it is stronger when the benefits of improving comparability are greater. Taken together, these findings point to the market forces behind the production of comparability.

我们研究公司间合作是否以及如何影响会计可比性。公司间的协作增加了对可比性的需求，因为可比性使人们能够相互理解经济事件，从而促进协作决策和会计相关合同条款的执行。在给定的供应链关系中，公司努力将沟通不畅和协作失败的可能性降至最低。他们多年的合作关系为他们提供了更多融合会计系统的机会。因此，我们预测并发现供应商和客户之间的会计可比性在供应商和客户的关系存续期间会显着增加。这种影响集中在合作伙伴修改其会计估计的关系中，并且当提高可比性的好处越大时，这种影响就越大。总而言之，这些发现表明了可比性产生背后的市场力量。