渥太華大學(xué)Walid Ben Amar副教授應(yīng)邀于2018年8月27日在主樓216會議室作了題為“CSR Orientation and Textual Features of Financial Disclosures”的學(xué)術(shù)報告。 企業(yè)社會責(zé)任是Walid Ben Amar副教授的主要研究領(lǐng)域之一。他帶來了一篇與博士生合作的工作論文，關(guān)注企業(yè)社會責(zé)任對財務(wù)報告披露的影響。論文以美國上市公司為研究對象，使用1999-2009年的數(shù)據(jù)，分析了企業(yè)社會責(zé)任對財務(wù)信息披露可讀性和語氣的影響。他們的研究發(fā)現(xiàn)，更看重社會責(zé)任的公司，報告可讀性更高，并且更少使用“大概”等模糊的語氣，這是因為重視社會責(zé)任的公司，具有更高的商業(yè)倫理標(biāo)準(zhǔn)，愿意提高公司財務(wù)信息披露的透明度。論文還使用工具變量等方法考慮了內(nèi)生性問題。 在場的老師和同學(xué)們與Walid Ben Amar副教授就論文中的相關(guān)問題進行了深入交流。
主講人介紹： Walid Ben Amar is an associate professor of accounting and executive director of the CPA Canada Accounting and Governance Research Centre at the Telfer School of Management of the University of Ottawa. He holds a Master's degree in accounting from University of Quebec in Montreal and a Ph.D. in business administration from the University of Montreal, Canada. His research interests include corporate governance, mergers and acquisitions, corporate social responsibility and financial disclosure strategies. Professor Ben Amar has published his work in academic journals such as Journal of Business Ethics, Journal of Business Finance & Accounting, European Accounting Review, British Journal of Management and Business Strategy and the Environment among others.
