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东财·会计与财务论坛：胡伟燕
报告题目：Prosocial Analysts and Corporate ESG Activities
报告人：胡伟燕
报告时间：2026年3月19日（周四）14:00--15:30
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 how analysts’ prosocial preferences affect firms’ ESG performance. We identify prosocial analysts through their volunteering activities and find that their coverage is positively associated with firms’ subsequent ESG outcomes. The association is robust to an alternative measure of ESG performance based on the EPA’s formal enforcement actions and is more pronounced among analysts more devoted to volunteering activities. Exploiting brokerage mergers and closures, we show that the effect is likely causal. The impact is more pronounced when the firm has lower ESG performance, when the CEO is less entrenched, and when prosocial analysts are more experienced. Evidence from conference call transcripts and negative ESG incidents suggests that prosocial analysts’ monitoring of ESG performance is the underlying mechanism. Overall, prosocial analysts play a meaningful role in improving firms’ ESG performance.
【报告人简介】
胡伟燕，对外经济贸易大学会计学博士研究生，预计2026年6月毕业。主要研究方向为资本市场信息中介，包括审计师和分析师等。2024年12月至2025年12月获国家留学基金委资助赴多伦多大学罗特曼商学院进行联合培养。目前已在Journal of Business Finance & Accounting等刊物发表论文。有多篇工作论文被2026年欧洲会计学年会（EAA）和加拿大会计学会（CAAA）年会接受汇报。
【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
