科学研究
报告题目：Arbitrage or Decoupling: Firms’ Opportunistic Responses to Regulation
报告人：王鹤丽
报告时间：2025年5月22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】
We examine firm responses to data privacy regulation, focusing on arbitrage—where firms comply in regulated areas while increasing violations in related but less regulated ones—and decoupling, where firms symbolically adopting compliance without full implementation. Using data from mobile Apps in China, we analyze the effects of the 2021 Personal Information Protection Law and the 2019 Guideline on App violation behaviors. We find that following the Law, highly affected Apps reduced violations in regulated areas but increased violations in unregulated areas—indicating arbitrage. In contrast, while there is no evidence of decoupling after the Law, Apps engaged in decoupling in response to the Guideline, as reflected in selective disclosure practices. These findings highlight how regulatory ambiguity influences firms’ strategic choices between arbitrage and decoupling.
【报告人简介】
王鹤丽（Heli Wang），新加坡管理大学战略管理领域教授。她的研究涵盖企业资源基础观、战略性人力资本、利益相关者管理、技术管理以及企业社会责任与可持续发展等方向。她的研究成果发表在多家顶级管理学期刊上，包括《Academy of Management Journal》《Strategic Management Journal》《Academy of Management Review》以及《Organization Science》等。此外，她曾担任《Management and Organization Review》的咨询编辑，以及《Academy of Management Journal》和《Academy of Management Review》的副主编。
【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。
