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李哲

作者: | 发布日期:2017-09-27| 浏览次数:

基本情况

  湖北襄阳人

电子邮箱: lizhewenbei@163.com

通讯地址:北京市海淀区学院南路39号主教学楼12层

中央财经大学会计学院(邮编:100081)

 

教育背景

2013/09—2017/07   管理学博士(会计学专业),中国人民大学商学院

2009/09—2011/07   法学硕士(人口学专业),中国人民大学社会与人口学院

2005/09—2009/07   管理学学士(公共管理专业),武汉理工大学管理学院

 

工作经历

2011/08—2013/08            国家税务总局税务干部进修学院

2017/07—至今                 中央财经大学会计学院

 

研究兴趣

会计分期理论;政府会计;文化与财务;高管早期经历与行为;政治关联与并购

Theory of fiscal year-end;Governmental Accounting; Culture and finance; Early experience and CEOs’ behavior; Political connections and M&A

 

英文工作论文

(1)Li, Z., Massa, M., Xu, N.H., and Zhang, H., 2017, “The Impact of Sin Culture: Evidence from Earning Management and Alcohol Consumption in China”.

- CEPR Discussion Paper No. DP 11475 

- SSRN's Top Ten download list for: CGN: Disclosure & Accounting Decisions (Topic)

- 5th Symposium on Emerging Financial Markets: China and Beyond, 2016 (Review of Financial Studies, special issue conference).

- 2016 China Financial Research Conference

- 2016 MIT Asia Conference in Accounting

- China International Conference in Finance 2016

(2)Ye, K. T., Li, Z., Zhang, B. and Zeng, C., 2017, “Ending up at the wrong time: The financial reporting consequences of a unified fiscal year-end”, Working paper.

- International Symposium on Chinese Positive Accounting 2015.

(3)Li, Z., Xu, N.H., and Yan, H.J., 2017, “Political Turnover and Perk Consumptions: Evidence from China”, DePaul University, Work-in-progress.

 

发表论文

(1)Li, Z., Wang, F., and Dong, X.H., 2016, “Are All Investment Decisions to Subscribe to New Stocks Mindless? Investor Heterogeneity and Behavior in the Process of Subscribing to New Stocks”. China Journal of Accounting Research, 9(4), 283-304.

(2)Li, Z., Dai. D. M., and Wang, F., 2016, “The Relation between Abnormal Main Fund Movements and Subsequent Earnings Management: Political Costs and Political Connections”. Frontiers of Business Research of China, 10 (2), 245-289.

(3)许年行、李哲,2016“高管贫困经历与企业慈善捐赠”,《经济研究》,第12期,133-146.

(4)王放、李哲、董小红,2015,“职业生涯关注激励与高管在职消费的替代关系研究”,《管理科学》,第4期,23-35.

(5)陈沉、李哲、王磊,2016,“管理层控制权、企业生命周期与真实盈余管理”,《管理科学》,第4期,29-44.

(6)董小红、李哲、王放,2015,“或有事项信息披露有利于分析师预测吗?”,《经济管理》,第10期,96-105.

 

主要学术活动

(1)2016年7月,2016 China Financial Research Conference,中国北京,“The Impact of Sin Culture: Evidence from Earning Management and Alcohol Consumption in Chinaand “高管贫困经历与企业慈善捐赠.

(2)2016年4月,第十一届校际青年会计学者学术论坛,中国厦门,“腐败治理、国企高管职业生涯预期与在职消费”.

(3)2015年11月,第十四届中国实证会计国际研讨会,中国北京,“统一会计年度对盈余持续性的影响”.

(4)2015年7月,中国会计学年会,中国哈尔滨,“CFO业务背景、收入确认方法和盈余质量”.

(5)2015年5月,Symposium on Developments in business administration research and practice, China and beyond, 2015 (Frontiers of Business Research of China, special issue conference),中国北京,“The Relation between Abnormal Main Fund Movements and Subsequent Earnings Management: Political Costs and Political Connections”.

(6)2015年4月,China Journal of Accounting Research, special issue conference,中国苏州,“Are All Investment Decisions to Subscribe to New Stocks Mindless? Investor Heterogeneity and Behavior in the Process of Subscribing to New Stocks”.