• 【光华讲坛】 A Few More Good Men: Social Performance and Whistleblowing
    发布时间:2021-12-06 查看次数:

    光华讲坛



    主题: A Few More Good Men: Social Performance and Whistleblowing

    主讲人: 西南财经大学 会计学院 陈逸飞

    主持人: 西南财经大学 会计学院 陈磊

    时间:2021年12月7日 上午 11:00-12:00

    举办地点:柳林校区通博楼D301会议室

    主办单位: 会计学院

    主讲人简介:陈逸飞,男,毕业于美国罗格斯大学(Rutgers University)商学院,会计学博士,西南财经大学会计系副教授。

    内容简介:Whistleblowers provide valuable information to regulators in helping them uncover corporate financial misconduct. We examine the role of social performance in the decision of employees to become whistleblowers. Our results suggest that employees from firms with better social performance are more likely to step forward and report fraud, consistent with social performance fostering a corporate culture of “doing the right thing.” We also find that allegations made by these employees are more likely to lead to class action lawsuits. These lawsuits are associated with lower announcement returns and higher court-approved penalties.

    摘要:吹哨人能够为监管者提供宝贵的信息,帮助他们揭露公司的财务舞弊行为。我们研究公司社会绩效在员工成为吹哨人的决策中所起到的作用。我们的结果表明,社会绩效更好的公司的员工更加可能站出来揭露公司的造假行为,这与社会绩效会培养公司的“做正确的事”的文化这一结论一致。我们也发现这些员工所发出的吹哨人指控更可能导致集体诉讼。这些诉讼也伴随着更低的公告日收益以及更高的法庭判决的罚金。