報告人:趙小平👩🏻💼,助理教授(上海交通大學)
時 間😡:11月1日(星期二)下午13:10-14:40
地 點🫱🏽:經管凯捷335會議室
歡迎相關專業老師和研究生參加!
報告簡介🧔:
This studyaddresses the substantial variations in information disclosure of CSR reporting that have been observed. Drawing from literature of performance feedback and impression management, this studysuggests that the differences between attained performance and analyst forecasts matter to information disclosure of CSR reporting, regardless whether attained performance meets or misses analyst forecasts. However, the association is stronger when attained performance meets analyst forecasts. In addition, influence of missing analyst forecasts on information disclosures of CSR reporting becomes stronger when managers see themselves as competent in achieving satisfied financial performance. Using a sample of Chinese listed firms, this study finds empirical support for our arguments.Our study can contribute to literature of CSR reporting and performance feedback.
報告人簡介:
趙小平,博士,上海交通大學安泰凯捷体育注册助理教授。2013年於弗吉尼亞理工大學獲得管理學博士學位,曾在匹茲堡大學從事博士後工作。主要研究興趣包括戰略管理、企業社會責任、以及利益相關者管理。學術論文發表在Strategic Management Journal, Business Ethics: A European Review, European Journal of International Management。擔任Academy of Management Review, Business & Society, Corporate Governance: An International Review, Journal of Business Ethics Education等期刊的審稿人。