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东财·会计与财务论坛：申睿
报告题目：The Green Revolving Door: Talent Flows Under Environmental Regulation
报告人：申睿
报告时间：2026年3月13日（周五）14:00--15:30
报告地点：#腾讯会议：134-978-265
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 how firms reorganize regulatory human capital in response to information-intensive environmental disclosure requirements. Exploiting the implementation of the U.S. Environmental Protection Agency’s Greenhouse Gas Reporting Program (GHGRP), we document a sharp increase in EPA-experienced hiring among treated firms, incremental to firms’ demand for and hiring of general green labor. This effect is stronger among firms with greater regulatory exposure, weaker internal environmental capabilities, and sufficient financial resources, and is attenuated for later adopters as regulatory expertise diffuses over time. In terms of hiring composition, although firms hire both technical and government-relations personnel from the EPA, hiring is concentrated at the junior level, suggesting that firms seek to acquire hands-on knowledge rather than political capital. Importantly, EPA hiring is associated with fewer environmental violations among high-risk firms, but we find no evidence of reduced regulatory scrutiny or lower penalties conditional on violations. In addition, we document reductions in carbon emissions among high emitters, alongside improvements in carbon accounting quality. Overall, the hiring patterns and improved environmental performance support a knowledge-transfer interpretation of the green revolving door.
【报告人简介】
申睿，香港中文大学（深圳）经管学院教授、助理院长（科研）、博士项目主任。任职于香港中文大学（深圳）前，曾担任新加坡南洋理工大学助理教授和伊拉斯姆斯大学鹿特丹管理学院助理教授。主要研究方向包括公司金融、会计信息披露、机器学习以及大语言模型等新兴工具在工商管理学科研究中的应用。目前在国内外顶尖期刊Review of Financial Studies、Journal of Accounting Research、The Accounting Review、Strategic Management Journal、Organization Science、Journal of Economic Theory、Review of Accounting Studies、Journal of Financial and Quantitative Analysis、《经济研究》等发表论文十余篇。
【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。
撰稿：郭亚飞 初审：刘冰 终审：许浩然
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
