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  • 科學研究
    當前位置:  首頁 科學研究 科研活動 東財?會計與財務論壇(2022年第18期):張書博
    東財?會計與財務論壇(2022年第18期):張書博
    2022年11月21日

    報告題目:Calling for Transparency: Evidence from a Field Experiment

    報告人:張書博

    報告時間:2022年11月25日(周五)15:30

    報告地點:騰訊會議(會議ID: 343 716 196)

    主辦單位:東北財經大學會計學院

    【報告摘要】

    We examine how firms respond to requests for enhanced disclosure that we make on an online investor platform. Exploiting variation in firms’ customer and supplier disclosures, we ask a randomized set of non-disclosing firms to provide information on their customers’ and suppliers’ identities. We find that the firms’ probability of disclosure depends on the basis we give for the demand—requests appealing to disclosure’s usefulness to investors lead to more frequent disclosure, while those appealing to preference of regulators lead to less frequent disclosure. The requests we make on the platform lead to more frequent customer- and supplier-related inquiries from other platform users. We also find that the treatment firms’ disclosure of customer and supplier information improves in the next period’s regulatory filings. The findings suggest that investor platforms can enhance corporate transparency by increasing retail investors’ ability to demand information.

    【報告人簡介】

    張書博,上海交通大學安泰經濟與管理學院會計系助理教授,博士畢業于香港中文大學會計系。研究領域包括中國資本市場、信息中介、田野實驗等。

    【特別提醒】

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    以后在我面前不许穿内裤H
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