研究队伍

学术带头人——柯滨

 

柯滨(Bin Ke),美国密歇根州立大学博士学位,曾任教于宾夕法尼亚州立大学,2010年至今任新加坡南洋理工大学南洋商学院会计系教授,2010年获聘教育部“长江学者”讲座讲授。曾任北美华人会计教授会(CAPANA)会长。兼任《Asian Pacific Journal of Accounting and Economics》副主编、《The Accounting Review》、《Journal of American Taxation Association》、《The International Journal of Accounting》编委。柯滨教授先后在《The Accounting Review》、《Journal of Accounting and Economics》、《Journal of Accounting Research》、《Review of Accounting Studies》和《Contemporary Accounting Research》上发表学术论文15篇,是为数不多的在全球五大顶级会计学术期刊上都有论文发表的学者之一。柯滨教授擅长从经济学的角度研究会计信息的生成与运用过程,主要研究领域包括盈余管理、内幕交易、机构投资者与财务分析师行为等,近期主要关注新兴市场(尤其是中国)的财务报告、管理层激励和投资者保护问题。

发表论文:

Bin Ke, Kathy Petroni, and Yong Yu. (2008). The effect of Regulation FD on transient institutional investors’ trading behavior. Journal of Accounting Research, 46(4), 853-883.
Steven Huddart, Bin Ke, Charles Shi. (2007). Jeopardy, Non-Public Information, and Insider Trading Around SEC 10-K and 10-Q Filings. Journal of Accounting and Economics, 43, 3-36.
Steven Huddart, Bin Ke. (2007). Information asymmetry and cross-sectional determinants of insider trading. Contemporary Accounting Research, 24(1), 195-232.
Jere Francis, Bin Ke. (2006). Non-audit fee disclosures and the market valuation of earnings surprises. Review of Accounting Studies, 11(4), 495-523.
Bin Ke, Yong Yu. (2006). The effect of Regulation FD on transient institutional investors’ trading behavior. Journal of Accounting Research, 2008, 46 (4), 853-883.
Bin Ke, Santhosh Ramalingegowda. (2005). Do Institutional investors exploit the post-earnings announcement drift?. Journal of Accounting and Economics, 39(1), 25-53.
Bin Ke, Kathy Petroni. (2004). How informed are actively trading institutional investors? Evidence from their trading behavior before a break in a string of consecutive earnings increases. Journal of Accounting Research, 42(5), 895-927.
Bin Ke. (2004). Discussion of “How Banks’ Value-at-Risk Disclosures Predict their Total and Priced Risk: Effects of Bank Technical Sophistication and Learning over Time,â€?. Review of Accounting Studies, 9(2-3), 295-299.
Bin Ke, Steven Huddart, Kathy Petroni. (2003). What insiders know about future earnings and how they use it: evidence from insider trades. Journal of Accounting and Economics, 35(3), 315-346.
Charles Enis, Bin Ke. (2003). The Impact of the 1986 Tax Reform Act on Income Shifting from Corporate to Shareholder Tax Bases: Evidence from the Motor Carrier Industry. Journal of Accounting Research, 41(1), 65-88.
Anne Beatty, Bin Ke, Kathy Petroni. (2002). Differential Earnings Management to Avoid Earnings Declines Across Publicly and Privately-held Banks. The Accounting Review, 77(3), 547-570.
Bin Ke. (2001). Taxes as a Determinant of Managerial Compensation in Privately Held Insurance Companies. The Accounting Review, 76(4), 655-674.
Bin Ke, Kathy Petroni, Doug Shackelford. (2000). The Impact of State Taxes on Self-Insurance. Journal of Accounting and Economics, 30(1), 99-122.
Bin Ke, Kathy Petroni, Assem Safieddine. (1999). Ownership Concentration and Sensitivity of Executive Pay to Accounting Performance Measures: Evidence from Publicly and Privately-Held Insurance Companies. Journal of Accounting and Economics, 28(2), 185-209.
Bin Ke, Edmund Outslay, Kathy Petroni. (1998). Taxes as a Determinant of Foreign-Owned Property-Liability Insurers’ Investment Strategies in the United States. Journal of the American Taxation Association, 20, 25-36.
工作论文:
 1. Do Equity-Based Incentives Induce CEOs to Manage Earnings to Report Strings of Consecutive Earnings Increases?
 2. The Effect of Investment Horizon on Institutional Investors’ Incentives to Acquire Private Information on Long-Term Earnings, with Santhosh Ramalingegowda and Yong Yu.
3. Why don’t analysts use their earnings forecasts in generating stock recommendations?, with Yong Yu.
4. Home country investor protection, ownership structure and cross-listed firms’ compliance with SOX-mandated internal control deficiency disclosures, with Guojin Gong and Yong Yu.
 5. Informed trading by corporate executives and shareholder value, with Katherine Gunny and Tracey Zhang.
 6. Does managerial stock option compensation increase shareholder value in state-controlled Chinese firms listed in Hong Kong?, with Zhihong Chen and Yuyan Guan.
7. Externalities of disclosure regulation: The case of Regulation Fair Disclosure, with Michael Crawley and Yong Yu.
8. Small Negative Earnings Surprises and Transient Institutions’ Trading Behavior, with Gang Hu and Yong Yu.
9. Does granting minority shareholders direct control over corporate decisions help reduce value decreasing corporate decisions in firms with concentrated share ownership? A natural experiment from China, coauthored with Zhihong Chen and Zhifeng Yang.

邮箱:KEBIN@ntu.edu.sg