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南京大學 張沙夫助理教授:Dealing with Ethical Dilemmas: A Look at Financial Reporting by Firms Facing Product Harm Crises處理道德困境:面臨産品危害危機的企業財務報告

([西财新闻] 发布于 :2019-11-25 )


光華講壇——社會名流與企業家論壇第5628期

 

主題 Dealing with Ethical Dilemmas: A Look at Financial Reporting by Firms Facing Product Harm Crises處理道德困境:面臨産品危害危機的企業財務報告

主講人南京大學 張沙夫助理教授

主持人三分时时彩經濟與管理研究院  廖林副教授

時間20191126日(周二)上午10:00—11:30

地點三分时时彩柳林校区格致楼1211

主辦單位:經濟與管理研究院  科研處

 

主講人简介:

Dr. Shafu Zhang joined the Nanjing University Business School as assistant professor in 2018. He graduated from Concordia University in Canada in 2018with a doctorate in accounting (A joint PhD program offered by Concordia, HEC Montreal, and Mcgill University). His research interests include supply chain, information disclosure quality, and corporate governance. His research was previously exhibited at EAA, CAAA Conferences abroad, and at several Universities such as Monash University, Melbourne University, and LSE.

張沙夫博士, 南京大學助理教授。他于2018年畢業于加拿大康科迪亞大學,獲得會計學博士學位(康科迪亞,蒙特利爾高等商學院和麥吉爾大學提供的聯合博士培養)。他的研究興趣包括供應鏈,信息披露質量和公司治理。他的研究以前曾在EAA,國外CAAA會議以及莫納什大學,墨爾本大學和倫敦政治經濟學院等幾所大學中展出。

內容提要:

A product harm crisis (PHC) undermines a firm’s reputation as well as its managers’ career outlook. To shake off the stigmatization resulting from the PHC and regain a firm’s legitimacy among stakeholders, managers usually face an ethical dilemma as they choose to be transparent about the crisis’ financial implications or to obfuscate them to neutralize the negative impact of the PHC. We find evidence that managers engage in income-increasing earnings management when their firms experience PHCs. Moreover, while income-increasing earnings management in PHCs reduces the likelihood of customer loss and CEO forced turnover in the short run, such behavior can be deemed opportunistic and unethical as it carries long-run negative consequences in terms of a higher likelihood of accounting restatement and weaker future operating performance. Finally, managers in firms that are subject to stricter external monitoring and managers in firms with proactive ethical policies are less likely to engage in upward earnings management in PHCs.

産品損害危機 PHC 會損害公司的聲譽以及管理者的職業前景。爲了擺脫 PHC 造成的聲譽受損,並在利益相關者中重新獲得公司的合法性,管理者通常面臨道德困境,因爲他們可以選擇危機的財務影響透明,或混淆視聽以消除PHC 的負面影響。我們發現有證據表明,當經理的公司經曆 PHC 時,他們從事增加收入的盈余管理。此外,雖然 PHC 中增加收入的盈余管理降低了客戶損失的可能性,而且降低了 CEO 在短期內被迫離職,但這種行爲可能被視爲機會主義和不道德行爲,因爲它在以後會計重報的可能性較高,企業的未來運營績效較弱。最後,受到更嚴格外部監督的公司的經理和具有積極道德政策的公司的經理不太可能在 PHC 中從事增加收入的盈余管理。


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