【讲座时间】2024年9月10日 14:00
【讲座地点】会计学院108室
【讲座主题】Implicit Commitments to Workplace Environment and Corporate Information Production: Evidence from Indoor Environment Quality
【嘉宾介绍】李乐野，悉尼新南威尔士大学商学院讲师
Dr. Leonard Li is a Senior Lecturer in the School of Accounting, Audit & Tax at UNSW Sydney. His research focuses on connecting accounting to the real world, analysing its role in social and political environments such as pandemics, global disruptions, and legal frameworks. He has a range of research interests including voluntary disclosure, shareholder litigation and stock price crash risk. He has published in leading accounting journals, including Journal of Accounting Research, Journal of Accounting and Economics, and Accounting, Organizations and Society.
Leonard's teaching aims at enhancing students’ employability and equipping them for future challenges. He is at the forefront of integrating data analytics and machine learning within business education. This is reflected in the teaching and development of “COMM5601 – Interdisciplinary Application of Analytics”, ACCT3672 – Accounting Analytics for Business Decision Making and “ZZBU6509 – Financial Modelling”. He also teaches first-year accounting courses (COMM1140 – Financial Management), which employs innovative and flexible teaching methods that actively engage students and foster an interest in accounting
【内容提要】
This study investigates the effect of a firm’s indoor environment quality (IEQ) on its information production. Leveraging a third-party sustainability building rating system that provides IEQ scores for office buildings, we first show that employees in a firm’s headquarters with better IEQ scores are more likely to leave positive building-related feedback on Glassdoor, indicating employees’ recognition and appreciation of a workplace with superior IEQ. Next, we find robust evidence that firms headquartered in buildings with better IEQ issue more frequent and more accurate management forecasts. Furthermore, we show that a firm’s commitment to better IEQ (1) enhances occupational wellbeing of employees, (2) stimulates their workplace efforts, and (3) facilitates retaining high-quality personnel. Taken together, our study suggests that a firm’s implicit commitments to the workplace environment have significant value in shaping a firm’s information production.
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