科学研究
报告题目：Consequences of Conflict Mineral Disclosures for Supply Chains
报告人：张琪
报告时间：2025年4月3日（周四）10:00-11:30
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 paper examines a potential mechanism of how a disclosure regulation may affect the composition of firms' supply chains. Using the conflict mineral disclosure regulation that requires firms to disclose the countries of origin for certain production input factors, I document that, after the disclosure mandate, firms are more likely to contract less often and even terminate more relationships with suppliers that are not subject to the regulation. Cross-sectional test results show that the effects are mainly driven by the detail of the information required to disclose. Further analysis suggests that the stock market reacts negatively to firms that are more dependent on non-subject suppliers prior to the regulation or firms that drop more non-subject suppliers after the regulation. Overall, I provide evidence that the conflict mineral disclosure regulation put firms with non-subject suppliers at a disadvantage.
【报告人简介】
张琪，香港中文大学助理教授。他的研究主要集中在公司信息披露、机器学习和可持续发展方面。他在法兰克福金融管理学院获得博士学位，在中央财经大学获得学士学位。相关研究成果被Journal of Accounting Research接受。
【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。
