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东财·会计与财务论坛：刘乾
报告题目：When Hometown Pride Meets Professional Integrity：Journalists’ Strategic Reporting about Hometown Firms under Misconduct Investigations
报告人：刘乾
报告时间：2026年3月19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 investigates how journalists navigate the dilemma between hometown favoritism and professional duty in their coverage of hometown firms under financial misconduct investigations. We find that, following the investigation announcement, journalists born in the firm’s headquarter city (i.e., home journalists) exhibit a decreased propensity to report on the implicated firm. However, conditional on the coverage decision, they employ a subtle framing strategy to deflect public attention from the scandal without explicitly violating professional codes of conduct. In particular, home journalists become more positive in their reporting on aspects of the firm unrelated to the misconduct, while maintaining a similar level of coverage of the misconduct itself compared to non-home journalists. This positivity is more pronounced among journalists with stronger place attachment to the hometown, but is mitigated by professional reputation concerns. Furthermore, their coverage hinders market price discovery regarding misconduct severity. These findings provide novel evidence on how the competing influences of hometown favoritism and professional responsibility shape journalistic practices.
【报告人简介】
刘乾，厦门大学管理学院博士研究生，预计于2026年6月毕业，本科和硕士毕业于山东大学。主要研究方向为公司财务与公司治理、供应链、创新创业、信息披露等。目前已在《数量经济技术经济研究》、Accounting & Finance等刊物发表论文。工作论文曾被2023年夏威夷会计研究会议（HARC）和第12届亚洲金融与经济研究局年会（ABFER）接受并汇报。
【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
