会计学系学术讲座
时 间：2023年 5月4日（周四）14：00
地 点：史303教室
主持人：徐浩萍 副教授
报告人：Junjian Gu, Assistant Professor (University of Tsukuba)
题 目：New Hire Turnover and Financial Reporting Quality: Evidence from Workforce Disclosure
摘 要：This paper investigates whether and how the working environment, represented by a new hire turnover, affects firms’ finical reporting quality in a sample of Japanese firms spanning 2011 to 2018. Consistent high new hire turnover indicates an unethical working environment, and it relates to the loss of employee trust and poor corporate governance, we find that a higher new hire turnover leads to a lower financial reporting quality. Our validation tests suggest that new hire turnover indeed represents an unethical working environment. The results of cross-sectional analyses are consistent with the unethical working environment hypothesis and the top-down and bottom-up channels through which the unethical working environment leads to decreased reporting quality. Further tests help to rule out the alternative explanations and show that the unfavorable reporting effect holds for alternative reporting quality proxies and is robust to adopt a difference-in-differences design employing exogenous variation in the working environment arising from the Youth Employment Promotion Act.
会计学系
2023-4-27
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