公司金融教研室学术讲座

报告题目：Whispering Progress: Fear of Automation and Voluntary Disclosure
报  告 人：佘国满（香港大学经管学院 助理教授）
主  持 人：邓梦蝶（中山大学岭南学院 助理教授） 
时      间：2025年3月26日（周三）14:30
地      址：岭南堂汪道涵会议室（101）
语      言：中英文

摘要:
      We provide evidence that firms tailor their disclosure policies to achieve the objectives of task automation and workforce stability. Using local cable news transcripts to measure the fear of job displacement due to automation, we find that firms reduce public disclosures about their automation strategies when automation fear intensifies. The diminished disclosure is more pronounced in industries with occupations more susceptible to displacement and when unfavorable employee reactions are more likely. To compensate for the reduction in public information provision, firms increase private communication with investors. Overall, our findings shed light on the trade-offs between maintaining transparency and mitigating adverse employee responses in the era of rapid advancement in automation technologies.

报告人介绍：

      佘国满，香港大学经管学院会计系助理教授，主要研究领域涵盖信息披露、供应链及企业合同等。论文已发表于国际顶级期刊，如Journal of Accounting Research 、Journal of Accounting and Economics、The Accounting Review、Management Science、Review of Accounting Studies等。

       活动由岭南学院公司金融教研室举办。  

 
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