Time/时间：5月31日（周五） 14:30-16:00
Venue/地点：嘉庚二号楼501教室
Topic/题目：Global Investors and Supplier Identity Disclosure in Emerging Markets
Speaker/报告人：江伟教授（中国人民大学）
Facilitator/主持人：胡金帅教授
Abstract/摘要：Extant literature suggests that, given the rising norm of environmental, social, and governance (ESG) investing, global investors as financial multinational enterprises (MNE) are well-positioned to foster corporate responsibility across borders and help tackle grand challenges. We add nuance to this literature by leveraging the institutional theory to explain why this effect depends on the regulative, normative, and cultural-cognitive dimensions of the institutional context. We use China’s stock market liberalization programs as natural experiments that quasi-exogenously integrate emerging market firms with the global financial market and focus on supplier identity disclosure as a key lever to counter environmental degradation. We find that, without regulative, normative, and cultural-cognitive institutional support, the increased influence of global investors through stock market liberalization programs reduces the voluntary disclosure of supplier information rather than increases it. We address alternative explanations such as whether non-ESG motivations drive the reduction in supplier identity disclosure. Our study has implications for research on stock market liberalization, corporate voluntary disclosure, and responsible investing.
About the Speaker/报告人简介：江伟，中国人民大学商学院会计学教授，博士生导师，曾任暨南大学会计学系教授，厦门大学财务学博士，北京大学会计学博士后，美国华盛顿大学访问学者，财政部学术类会计领军人才，研究方向：供应链金融、绿色供应链、战略性成本管理、行为公司财务与会计。主持国家自科基金项目4项，教育部人文社科基金、教育部留学回国人员科研启动基金以及博士后科学基金等多项课题，已在《The Accounting Review》《Journal of Accounting, Auditing and Finance》《Journal of Management Accounting Research》《European Financial Management》《经济研究》《管理世界》《金融研究》《会计研究》《南开管理评论》等权威期刊上发表论文四十余篇，并为多个SSCI期刊、《经济研究》《管理科学学报》《金融研究》《会计研究》《经济学（季刊）》《经济学动态》《南开管理评论》等杂志担当匿名审稿人。