德勤－复旦会计论坛系列206期讲座
时 间：2023年7月18日（周二）下午1:30
地 点：李达三楼104教室
题 目：Employees' Strategic Disclosure on Social Media: Evidence from Glassdoor Reviews during Contract Renegotiations
主持人：周易 副教授
报告人：Rencheng Wang, Associate Professor (Singapore Management University)
摘 要：
We show that employees strategically disclose workplace information on social media. Using a difference-in-differences framework, we find that firms receive lower employer ratings on the Glassdoor website in the months leading up to the expiration of labor contracts than at other times. The decline in Glassdoor ratings is more pronounced for labor unions with greater organizational power, firms with potentially higher reputational concerns, and firms with more financial resources. These results are consistent with the notion that employees use the threat of low Glassdoor ratings to enhance their bargaining positions during contract renegotiations. Further, we show that lower Glassdoor ratings during renegotiation periods are associated with better employee negotiation outcomes while the ratings continue to decline after unsuccessful renegotiations relating to employee welfare. Lastly, we find Glassdoor ratings during renegotiations to be more informative about actual workplace practices, and this result suggests that employees obtain better deals by disclosing information at strategic moments rather than by disclosing distorted information.
会计学系
2023-7-13
-
活动讲座
-
新闻动态
-
微信头条
-
招生咨询
-
媒体视角
-
瞰见云课堂
