時間：2018年8月27日下午14:00
地點：主樓216
題目: CSR Orientation and Textual Features of Financial Disclosures
內容介紹： This paper examines the association between corporate social responsibility (CSR) and textual attributes of financial disclosures. We rely on readability and tone ambiguity as proxies for linguistic complexity of 10K filings. We find that firms with high CSR orientation provide more readable disclosures and use less ambiguous tone in their annual reports. These findings are consistent with the notion that managers in CSR firms adhere to high ethical standards and commit to improving the transparency of their firms’ financial disclosures. Our results are robust to different measures of readability and to accounting for potential endogeneity.
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.
?。ǔ修k：會計系、科研與學術交流中心）
