报告人:赵小平,助理教授(上海交通大学)
时 间:11月1日(星期二)下午13:10-14:40
地 点:经管学院335会议室
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报告简介:
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.
报告人简介:
赵小平,博士,上海交通大学安泰欢迎来到公海欢迎来到赌船助理教授。2013年于弗吉尼亚理工大学获得管理学博士学位,曾在匹兹堡大学从事博士后工作。主要研究兴趣包括战略管理、企业社会责任、以及利益相关者管理。学术论文发表在Strategic Management Journal, Business Ethics: A European Review, European Journal of International Management。担任Academy of Management Review, Business & Society, Corporate Governance: An International Review, Journal of Business Ethics Education等期刊的审稿人。