时间：2026年4月8日上午10：00-11：30

地点：苏州大学东校区财科馆318会议室（原EMBA）

主持人：贺超教授

讲座题目：Does Disclosure Mandate Affect Firms’ Contribution to Poverty Alleviation?

摘要：

This paper investigates whether mandatory disclosures of companies’ engagement in poverty alleviation influence their actions to reduce poverty and promote social sustainability. We examine the Targeted Poverty Alleviation (TPA) disclosure mandate for companies listed in mainland China. This mandate significantly increases participation in poverty alleviation among mainland China-listed firms, relative to control firms that operate in mainland China but are listed exclusively in Hong Kong. We posit that the disclosure effect stems from the formalization of pre-existing political pressure. Consistent with this mechanism, we find that the effect is more pronounced among politically less visible small firms, especially those that were less sensitive to political pressure prior to the disclosure mandate. Despite their lower TPA-related spending, firms that begin participating in TPA following the mandate are more likely to support central government-designated impoverished counties than firms already engaged in such activities before the mandate. Additional analyses suggest that the disclosure mandate motivates economically meaningful poverty alleviation efforts among firms that were otherwise less capable or less willing to contribute, albeit with limited impact on development outcomes in impoverished regions.

报告人简介：

汤泰劼，南京大学商学院会计学系助理教授，研究员，南京大学毓秀青年学者（2024）。2023年毕业于北京大学光华管理学院，获管理学（会计学）博士学位，目前的研究领域为企业社会责任与环境会计，文化与公司治理以及国企改革相关话题。主持国家博士后科学基金特别资助、面上资助以及后评估资助项目，参与国家社科基金重大项目等国家级课题。入选首批国家资助博士后研究人员计划人文社科类最高档。是中国知网高被引TOP1%学者。累计发表学术论文四十余篇，代表性成果见诸于《管理世界》、《管理科学学报》、《中国工业经济》、《会计研究》、《金融研究》、《南开管理评论》、《经济管理》、《审计研究》、《财贸经济》，Journal of Business Finance & Accounting，International Review of Financial Analysis，Pacific-Basin Finance Journal等国内外学术刊物。