报告题目 | The Effect of Anti-subsidy Actions on Corporate Disclosure of Subsidy Information |
报告人（单位） | 谭有超（暨南大学） |
主持人（单位） | 潘健平 黄泽悦（东南大学） |
时间 地点 | 时间：2024年11月29日（周五）15：00 地点：经管楼B203会议室 |
报告摘要和内容： This paper examines the effect of anti-subsidy investigation and penalty (through countervailing duties) on disclosure of government subsidy information by Chinese listed firms. We find that firms reduce disclosure of subsidy information when their exported products are facing anti-subsidy investigation or charged countervailing duties. The effect is stronger when the countervailing duties are higher, when the affected firms have a higher export revenue from the product under investigation or penalty, when the country taking the anti-subsidy action has a worse relationship with China, and when the affected firms export to more countries. The effect persists into three years after the action and spills over to peer firms that export the investigated products to other countries or export similar products. Further analysis suggests the subsidy disclosure level in an industry is positively associated with the future likelihood of anti-subsidy investigations against products in the industry. | |
报告人简介：
谭有超，现任暨南大学会计系主任、教授、博士生导师、国家级青年拔尖人才。先后在《经济研究》《管理世界》《会计研究》《金融研究》《管理科学学报》《世界经济》, Management Science, Research Policy, Journal of Banking & Finance, Journal of Accounting, Auditing and Finance等中英文期刊发表论文30余篇，主持2项国家自然科学基金课题。获得2项省级社会科学优秀成果评奖一等奖、6项国家、广东省以及校级教学竞赛一等奖、2届暨南大学本科教学校长奖、暨南大学教学名师等多项教学科研奖励。 | |
