讲座题目：社交媒体中的雇员战略披露研究

主讲人：张连栋  新加坡管理大学

时间：2022年11月10日（周四）14:30

地点：腾讯会议348 445 332

主办单位：best365网页版登录会计系

讲座内容摘要：

This study provides the first evidence that employees strategically disclose workplace

information on social media. Using a difference-in-differences framework, we show that firms receive lower Glassdoor employer ratings in the months leading up to the expiration of labor contracts than at other times. We also find that the decline in Glassdoor ratings is more pronounced for labor unions with greater organizational power, for firms with potentially higher reputational costs on Glassdoor, and for firms with more financial resources. These results suggest that employees use the threat of low Glassdoor ratings to enhance their bargaining position during contract renegotiations. In additional analyses, we show that lower Glassdoor ratings during renegotiation periods are associated with better negotiation outcomes for employees and that the ratings continue to decline after renegotiations for firms without improvements in employee welfare. Finally, we find that Glassdoor ratings during renegotiations are more informative about actual workplace practices, suggesting that employees strategically time their information disclosure rather than distorting the information.

主讲人简介：

Dr. Liandong Zhang is Lee Kong Chian Professor of Accounting and Associate Dean for Research of School of Accountancy at Singapore Management University. Dr Zhang’s research interests include corporate financial reporting, disclosure, corporate governance, and taxation. He has published articles in these areas in leading accounting and finance journals including Contemporary Accounting Research, Journal of Accounting and Economics, Journal of Accounting Research, The Accounting Review, and Journal of Financial Economics. He currently serves as the Associate Editor of Asia-Pacific Journal of Accounting and Economics and the Editor of Corporate Governance: An International Review. Dr Zhang received his bachelor's degree from Tsinghua University and his PhD in Accounting from Nanyang Technological University. He had previously taught at City University of Hong Kong and Concordia University in Canada.