We examine whether and how mandatory carbon disclosure affects the transmission of carbon emissions through a firm’s global supply chain. Using the 2013 UK carbon disclosure regulation that mandates the reporting of Scopes 1 and 2 emissions (from firms’ own activities and purchased energy) but n

This study is to examine whether small investors’ social media activity is helpful for predicting subsequent bond credit spreads. We use extensive data of posts/comments on the internet stock message board – EastMoney Stock Forum thirty days prior to bond issuance announcement date to identify its p

Using individual-level credit card data, this paper investigates the effectiveness of a consumer financial regulation aiming to reduce household unsecured debt accumulation. A non-binding penalty of suspending all existing unsecured credit for heavily indebted individuals induces the credit card rev

Studying key events related to the repeal of Dodd-Frank policies we find that banking deregulation can create shareholder value. We document positive stock returns for banks around these events. The returns are larger for small banks with assets below $10 billion suggesting that their shareholders e

【讲座时间】2023年9月4日 14:00 【讲座地点】会计学院108室【讲座主题】国际财务报告准则的发展与启示【嘉宾介绍】陆建桥，现为国际会计准则理事会理事。在担任国际会计准则理事会理事之前，曾经在财政部会计准则委员会、财政部会计司工作，长期从事中国会计准则的研究、制定、国际趋同和对外交流工作。

讲座时间2023年09月02日（周六），17:30-19:30讲座主题士魂商才，CFO的能力塑造嘉宾

讲座时间2023年09月02日（周六），8:40-10:10讲座主题新技术驱动财务数字化转型与人才建设嘉宾介绍金源，正高级会计师，澳洲资深注册会计师，CIMA资深会员，上海财经大学经济学学士、香港中文大学会计学硕士。现任汇付天下有限公司执行董事兼首席财务官，上海国家会计学院智能财务研究院联席院长，财政部全国会计信息化标准化技术委员会咨询专家，中国会计学会计信息化专业委员会委员，上海市会计学会理事，上海市财务会计管理中心专家，兼任上海财经大学、上海交通大学、中央财经大学、上海大学研究生导师。研究方向为智能财务、财务管理信息系统、财务数字化转型。长期在高科技企业和上市公司担任高管，在财务与会计、资

This paper examines the long-term value implications of supply chain ESG performance. We find that firms with fewer supply chain ESG incidents exhibit higher future stock returns and accounting performance. We also find that robust supply chain ESG creates value by (i) enhancing supply chain stabili

This study examines firms’ global supply chain strategies following the staggered introduction of mandatory ESG disclosure in different countries. We find that mandatory ESG disclosure is associated with the selection of a greater number of new suppliers from countries with opaque ESG-related cor

Despite the growing prevalence of using profanity in business settings, the literature has been relatively silent on the effects of profane language on investors. Additionally, current trends suggest that investors increasingly rely on factors other than expected returns when deciding between potent

Besides hostile intervention, activist shareholders aiming to make changes in target firms also use more friendly approaches such as communicating with the firm management. Managers can strategically influence activist shareholders’ perception about the firm and therefore their choice of engage

This paper investigates whether employees care about their employer’s internal control process. We find that those who currently work for firms with internal control deficiencies experience less job satisfaction. Specifically, this effect is stronger among workers who are more sensitive to internal