时间：2023年4月27日（周四）13:00-14:30
讲座地点：松江校区2教220
主 讲 人：顾俊坚 日本筑波大学商业科学学院 助理教授
主 持 人：张垠戈 助理教授
主题：Gender Policy, Masculine Culture, and Corporate Disclosure
讲座摘要/Abstract
A main difficulty for establishing a causal relation between masculine culture and corporate disclosure is that both are often endogenously determined. Exploiting the exogenous increase in gender diversity following the Act on the promotion of female participation and career advancement in the workplace (Act No. 64), we examine how heightened gender equality concerns in masculine firms affect managers’ disclosure. Using a pseudo difference-in-differences test, we find that firms with a strong culture of masculinity increase the quality of the management forecast compared to their counterpart after Act No. 64. Moreover, this increase is concentrated among firms with higher risks, weaker monitoring control mechanisms, and fewer information disclosures. Our findings are consistent with the inference that masculine firms tend to hire more female managers after Act No. 64, and increased female managers positively improve the disclosure quality by increasing risk aversion, monitoring effort, and information access.
嘉宾简介
顾俊坚 助理教授
日本筑波大学商业科学学院
(University of Tsukuba, Institute of Business Sciences)
顾俊坚，名古屋大学经济学博士毕业，于2018年2月加入筑波大学，现任日本筑波大学商业科学学院助理教授。研究领域为报告质量、公司治理、信息披露、税收以及审计等。在Journal of Business Ethics, Research in International Business and Finance, Pacific-Basin Finance Journal, Journal of Multinational Financial Management, Asia-Pacific Journal of Accounting & Economics, Technological Forecasting & Social Change, and Management International Review等期刊上发表多篇高水平学术论文。
承办单位
金融科技与公司财务系
人工智能与计算金融研究所
科研与师资发展办公室
