科学研究
报告题目：The Spillover Effects of Environmental Lawsuits on Industry Peers
报告人：彭雪钒
报告时间：2024年12月31日（周二）18:00-19:30
报告地点：#腾讯会议：928-386-144
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 the spillover effects of high-profile environmental lawsuits on industry peers. We find that compared with control firms, industry peers experience a decrease in chemical releases and an increase in pollution-related disclosures after the lawsuits. These results are more pronounced for the industry peers whose stocks react more negatively to the lawsuits, those who have higher levels of chemical releases in the pre-lawsuit period, and those who are the peers of firms sued for damage to human health. Lastly, we provide confirmatory evidence that industry peers increase abatement activities after the lawsuits and experience a decline in financial performance, likely due to the increase in abatement costs.
【报告人简介】
彭雪钒，新加坡管理大学会计学院博士生。本科毕业于中南财经政法大学会计学院财务管理专业，硕士毕业于香港中文大学（深圳）会计学专业。研究兴趣主要包括金融分析师、信息披露和可持续发展，重点关注企业的环境、社会和治理（ESG）表现及披露。研究成果曾在 ABFER Conference、EAA Annual Congress和AAA annual meeting上报告。
【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。
