科学研究
报告题目：Climate Litigation and Voluntary Disclosure
报告人：陈欣
报告时间：2024年11月4日（周一）13:30-15:00
报告地点：劝学楼245
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】
This study examines disclosure strategies managers take in response to heightened climate litigation risk. We find that climate litigation risk decreases climate disclosure frequency in conference calls and the decrease is dominated by positive tone climate disclosure. The results are driven by firms with poor carbon emission performance, high industry competition, and high media monitoring. Additional analysis further shows that investors have positive reactions around peer litigation dates. Overall, our findings suggest that climate litigation has a governance effect on managers’ climate disclosure and can induce managers to engage in green hushing to walk down investors’ expectations.
【报告人简介】
陈欣，南开大学讲师，中国人民大学与香港城市大学会计学博士。研究方向为公司披露、并购重组、ESG等。研究成果发表于Review of Quantitative Finance Accounting及《管理评论》《南开管理评论》等期刊，曾获得第七届中国财务与会计学术年会优秀论文奖和FARS Excellence in Reviewing Award。
【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。
