Exploiting the staggered implementation of mandatory non-financial reporting requirements worldwide with a difference-in-differences design, we find that green innovations, measured by green patents and green patent citations, increase significantly post-mandate introduction. This effect is stronger

This study examines how labor market competition affects the quality of workplace-related information on social media. Using Glassdoor reviews to capture workplace-related information in the labor market, we find that positive employer reviews are less relevant in explaining actual workplace perform

We construct global sales network (GSN) within an analyst’s portfolio using advanced machine learning technologies (Naïve Bayes algorithm and Long Short-Term Memory (LSTM) Networks). GSN measures the geographic overlap in an analyst’s portfolio firms’ global sales destinations and has important imp

基于金融与增长的关系理论框架，本文系统地分析了金融行业管制放松对非金融行业资源配置的传导效应，验证了金融发展作用于经济增长的创新路径，为经济管制理论提供了第三方视角的研究证据。研究结果发现：政策性进入壁垒的降低，改变了银行业市场进入的区域决策，显著促进了创新资本的形成，提高了企业的创新水平。机制分析表明：市场准入机制放松后，潜在进入者威胁强化了在位银行投资创新市场，建立经济壁垒的动机；同时，在位银行能够在区域维度上实现多元化经营，分散信贷风险，缓解银行信贷偏好与创新风险特征的错配问题。此外，创新增加主要集中于非国有企业、小规模公司这些面临较强融资约束的企业中。进一步分析指出，银行进入壁垒的降低

We examine the role of local politicians’ incentives on bank’s green loan decision by obtaining a proprietary internal branch-loan level dataset on the borrowers’ environmental risk ratings from one of the largest banks in China. We first find that the bank’s environmental risk ratings of its borrow

Answering the call by Blankespoor et al. (2020) to study the effect of disclosure processing frictions on other stakeholders and decision contexts, this study examines how firms facing strong organized labor strategically respond to the implementation of the EDGAR system, which substantially reduced

讲座时间2022年06月11日（周六），18:00-20:00

如果你渴望了解中国企业会计准则的变迁如果你希望读懂会计准则变化的推动因素如果你比较好奇会计准则的发展

置身企业财务与管理环境，如何洞察财务报表质量怎样高效进行财务分析与业财融合

瞬息万变的市场环境首席财务官顺应而生什么是首席财务官到底如何才能成为CFO

如果你对国际组织有所向往，如果你对国际会计准则理事会有所好奇如果你希望从事这样一份工作，机会来啦！

This paper examines audit offices’ human capital investment in response to a reputation loss and the resulting effect on audit quality. We document that after client restatement announcements, audit offices attempt to acquire human capital and talent by posting more audit-related job positions. The