财务金融系系列讲座之219期

时间：2017年10月31日（周二）13:30

地点：史带楼603室

主持人：Prof. Qi ZHU　 Department of Finance, School of Management, Fudan University

主题：P-hacking in Academic Research: Evidence from Experimental Accounting Research

演讲者：Prof. Huasheng Gao  Fanhai International School of Finance, Fudan University

摘要：We provide scientific evidence that accounting experimental studies are especially prone to p-hacking. Extracting p-values from experimental accounting studies published on two top accounting journals from 1990 to 2016, we find an unusual abundance of p-values that are just significant: the frequency of p-values equal to 0.05 far exceeds what would be expected based on the frequency of neighboring p-values.  The discontinuity at 0.05 is more pronounced for articles written by authors facing higher tenure pressure, male authors, sole author, and authors from low-ranking schools.  Lastly, we do not find a similar discontinuity from archival accounting articles.

简介： Huasheng Gao is Professor of Finance and Deputy Dean of Faculty and Research at Fanhai International School of Finance, Fudan University. He was Assistant Professor of Finance and Associate Professor (tenure) at the Nanyang Technology University Business School. He has specialized in corporate finance, corporate innovation and CEO compensation. His papers have been published in high quality academic journals, including Journal of Financial Economics, Journal of Accounting and Economics, Management Science, Journal of Financial and Quantitative Analysis, Harvard Business Review, and reported by several international media. Prof. Gao obtained his bachelor's degree from Shanghai Jiao Tong University computer in 2003 and doctor's degree from Columbia University in 2009.

财务金融系

2017-10-25