科学研究
活动
东财·会计与财务论坛：王胤
报告题目：Shifting the Spotlight: Do Firms Change Their Advertising Strategies after ESG Reputation-Damaging Events?
报告人：王胤
报告时间：2026年3月23日（周一）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 study uses granular data on firms’ advertising expenditures to examine how firms adjust advertising spending following ESG incidents across local markets. We find that firms on average reduce advertising immediately after ESG incidents, consistent with a visibility reduction strategy aimed at managing negative stakeholder perceptions. These reductions are concentrated in environmental and social (E&S) incidents and are stronger in regions with higher E&S sensitivity. Further analyses show that reductions are not driven by efforts to address underlying E&S issues but instead reflect a tactical reallocation of advertising expenditures away from high-sensitivity regions to low-sensitivity regions. The negative valuation effects of E&S incidents are significantly mitigated when firms reduce advertising spending in the month following the incidents. We also find spillover effects, as firms cut advertising when their suppliers or product-market peers experience E&S incidents. Our findings uncover a complex corporate visibility strategy varying across geographic market and over time.
【报告人简介】
王胤，新加坡管理大学会计学院助理教授，财务大数据会计硕士项目副主任。博士毕业于法国巴黎HEC商学院。在加入学术界之前，曾在法国巴黎银行巴黎总部管理控制部门担任经理。主要研究领域包括信息披露及其经济影响、资本市场中的广告溢出效应、金融中介、共同所有权、ESG信息披露、内幕交易、盈余管理以及监管与公司治理等。相关研究成果发表于会计学国际期刊 The Accounting Review (TAR) 和 Contemporary Accounting Research (CAR)。曾多次获得美国会计学会（AAA）FARS年中会议卓越审稿奖，并长期担任国际学术期刊和学术会议的审稿人。此外，还曾多次获得新加坡管理大学教学奖，相关课程被列为青年教师和博士生的教学示范课程。
【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
