岭南校友学术论坛第6期:香港大学 佘国满助理教授(中大岭南2013届本科毕业生)
报告题目:ESG Shocks in Global Supply Chains
报 告 人:佘国满(香港大学 助理教授)
主 持 人:罗党论(中山大学岭南学院 教授)
时 间:2023年4月14日(周五)下午 14:30
地 点:MBA楼202
语 言:中文+英文
报告人简介:
佘国满博士,中山大学岭南学院2013届本科毕业生,2020年获得香港科技大学会计学博士学位,现在任职于香港大学会计系。他的研究发表在The Accounting Review, Journal of Accounting Research, Journal of Economic Behavior and Organization等国际顶尖学术期刊。
Abstract:
We show that U.S. firms cut imports by 11.1% and are 4.2% more likely to terminate a trade relationship when their international suppliers experience environmental and social (E&S) incidents. These trade cuts are larger for publicly-listed U.S. importers facing high E&S investor pressure and lead to cross-country supplier reallocation, suggesting that E&S preferences in capital markets can have real effects in far-flung economies. Larger trade cuts around the scandal result in higher supplier E&S scores in subsequent years, and in the eventual resumption of trade. Our results highlight the role of customers’ exit in ensuring suppliers’ E&S compliance along global supply chains.
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