时 间：2025年7月9日（星期三）10:00 - 11:30
地 点:普陀校区理科大楼A1514
报告人：Hui Zhou 奥克兰商学院高级讲师
主持人：石芸 华东师范大学教授
摘 要：
This study investigates the impact of hurricanes on analysts’ earnings forecasts. Using county-level hurricane landing data in the United States from 2004 to 2016, we show that analysts issue lower earnings forecasts for hurricane-affected firms. However, this effect is significantly attenuated by the behavioral traits of financial analysts. Specifically, the impact of hurricanes on earnings forecast is less negative with more analyst effort, higher analyst active level, and more delayed release of forecasts following hurricane landings. These findings provide new insights into the behavioral dynamics of financial analysts’ responses to natural disasters and help deepen our understanding of how analysts factor in event-specific information in their forecasts.
报告人简介：
Dr Hui Zhou is Senior Lecturer in Accounting at the University of Auckland Business School. Hui’s current research agenda covers three areas: the intersection of accounting and corporate governance, the role of accounting information in capital markets, and stakeholder accounting. Her research has been published in leading academic journals including Accounting, Organizations & Society, Journal of Business Finance & Accounting, and Review of Accounting Studies. Hui has received multiple competitive grants and research awards, including the 2018 Dean’s Award for Exceptional Distinction in Research from the Faculty of Business & Economics at the University of Melbourne.