德勤－复旦会计论坛系列217期讲座信息
时 间：2023年12月25日（周一）下午1:30
地 点：史303教室
主持人：施海娜 副教授
报告人: Li Yao, Associated Professor (University of Concordia)
题 目：Transparent Corporate Textual Disclosure and Economic Growth
摘 要：Using corporate filings provided by foreign firms headquartered in 26 countries, we construct a novel country-specific measure of corporate textual transparency. This measure concerns both the availability and quality of textual information captured by four linguistic attributes: readability, specificity, non-boilerplate, and conciseness. We find that corporate textual transparency predicts a country’s economic growth for at least two years, especially for countries with weaker institutions. We further document that corporate textual transparency pertaining to macroeconomic news and micro news about firm activities is useful for predicting economic activities. Our findings suggest that transparent corporate textual disclosure represents a rich collection of information that helps to forecast real economic activity.
会计学系
2023-12-20
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