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德勤-复旦会计论坛系列讲座之一百七十五

 

时　间：2019年12月17日（周二）下午14：00

地　点：史带楼802室

主持人： 周易 博士

主讲人：Rencheng Wang (Singapore Management University)

主　题：Flu Fallout: Evidence of the Effect of Employee Distraction on Corporate Information Production Quality

摘　要：Using influenza epidemic data in a firm’s headquarters state as a source of exogenous change to employee distraction, this study examines the effect of employee distraction on the quality of corporate information production. We find a significant decrease in forecast accuracy for firms headquartered in states that have higher flu activity. We also present suggestive evidence that flu activity affects forecast quality by increasing employee workplace absence, deteriorating employee concentration, reducing effective employee learning, increasing perceptions of forecast difficulty, and undermining internal communication quality. Our findings are robust to a battery of tests that address measurement error and endogeneity.

 

会计学系

2019-12-12