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主要集中在通过运用交叉学科(会计，金融，市场，信息和计算机)的方法研究在线用户行为，社交网络，非结构数据对金融股票市场的影响。前期在基于在线用户内容（包含但不限于用户评论、博客等）以及行为的信息质量和信息经济价值方向上做了大量前瞻性的工作。近期，在上市公司非结构数据的信息抽取、信息价值以及在公司之间的网络关系传播,以及Credit Default Swap上做了大量基础和应用的研究。
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This paper examines the influence of director interlock on firms' discrete accounting method choices from the perspective of behavior diffusion. We argue that firm managers will imitate their interlocked-partner firm's accounting method choices when choosing their own accounting methods. We find that when there is an interlock relationship between two firms, their accounting method choices, including inventory and depreciation methods, are similar to each other, indicating that accounting method choices can diffuse across firms through director interlock. In addition, such similarity is greater the longer the interlock relationship between the two firms is and as uncertainty increases. Further, the interlock effect on depreciation methods is larger for firms whose interlock directors have accounting backgrounds. Finally after considering sample selection bias, the influence of industry homogeneity, the issue of endogeneity, the influence of interlock direction, using accruals as a measurement of the aggregations of accounting method choices, and so on, our results are still robust. (C) 2017 Elsevier Inc. All rights reserved.
Behavior diffusion Similarity Director interlock Accounting method choice
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|GB/T 7714||Han, Jie , Hu, Nan , Liu, Ling et al. Does director interlock impact the diffusion of accounting method choice? [J]. | JOURNAL OF ACCOUNTING AND PUBLIC POLICY , 2017 , 36 (4) : 316-334 .|
|MLA||Han, Jie et al. "Does director interlock impact the diffusion of accounting method choice?" . | JOURNAL OF ACCOUNTING AND PUBLIC POLICY 36 . 4 (2017) : 316-334 .|
|APA||Han, Jie , Hu, Nan , Liu, Ling , Tian, Gaoliang . Does director interlock impact the diffusion of accounting method choice? . | JOURNAL OF ACCOUNTING AND PUBLIC POLICY , 2017 , 36 (4) , 316-334 .|
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