科学研究
报告题目：Labor Sentiment Spillovers in Product-Market Networks
报告人：许达
报告时间：2026年10月16日（周五）13:30-15:00
报告地点：劝学楼147
主办单位：东北财经大学会计学院 辽宁省资本市场财务与会计研究生创新与学术交流中心
【报告摘要】
We examine whether employee-generated workplace information travels across firm boundaries and shapes how employees of peer firms evaluate their own employers. Using Glassdoor ratings and the TNIC product-market network, we estimate a spatial autoregressive model that accounts for the interdependence of employee sentiment among connected firms. We find robust evidence that employee sentiment is positively transmitted through product-market networks. Further analyses reveal that sentiment transmission reflects both learning and comparison: spillovers are positive when peer sentiment provides informative signals about workplace conditions, but can be negative when peer outcomes raise employees' comparison standards. Our findings establish employee sentiment as a cross-firm network outcome and identify a previously unexplored channel through which employee voice influences incumbent employees beyond the originating firm.
【报告人简介】
许达，清华大学副教授、博士生导师，获杜兰大学金融和财务会计学博士学位。主要研究方向为信息披露，关注企业信息披露对资本市场和劳动力市场的影响，以及人工智能等技术变革如何改变企业信息披露行为与信息环境。在 Management Science、Journal of Accounting and Economics、Review of Accounting Studies、《经济研究》等国内外权威学术期刊发表论文多篇。担任 The Accounting Review和Contemporary Accounting Research 等会计顶刊的匿名审稿人。
【特别提醒】
未经论文作者和主办方允许，严禁将讲座内容录制并公开传播，违者将有可能被追究法律责任。
