主题：The Geography of Analyst Risk Discussion

　　主讲人：Hongping Tan，加拿大麦吉尔大学Desautels管理学院

　　时间：5月15日(周三)下午15:00

　　地点：A221

　　主办单位：best365网页版登录会计系，best365网页版登录财务与会计研究所

　　主讲人简介：

　　谭红平，加拿大麦吉尔大学Desautels管理学院副教授，中南财经政法大学文澜讲座教授。best365网页版登录经济学硕士，Queen’s University会计学博士，曾在加拿大滑铁卢大学、约克大学等任教。主要研究分析师相关问题，在Journal of Accounting Research，Journal of Accounting and Economics，Journal of Financial Economics，Journal of Financial Economics，The Accounting Review等国际顶级会计、财务期刊发表论文多篇。

　　讲座主要内容：

　　Using textual analysis for a large sample of reports by analysts around the world, we find that analysts’ risk discussions reflect underlying firms’ fundamental risks. Foreign analysts make more risk discussions and predict future return volatility better than their local counterparts, especially in financial and industry related risks. Local analysts' risk discussions in regulation and litigation, however, are more informative than the foreign analysts'. The results indicate that unfamiliarity due to geographic distance affects analysts' appetite for and informativeness of risk assessment of the

　　Your participation is warmly welcomed!