讲座名称：Social Performance Discrepancy and Language Use in CSR Reporting

讲座时间：2019年6月12日（星期三）下午2：30 - 4：00

讲座地点：商学院B1003

主 讲 人：王鹤丽教授，新加坡管理大学战略管理教授

讲座摘要：

Building upon literatures on behavioral theory of the firm and the strategic usage of language, we examine how discrepancies between social performances and their aspiration levels affect the language use, in terms of visual expressions, in firms’ CSR reports. Specifically, we propose that positive discrepancy in social performance is associated with less usage of visual  expressions in CSR reports. On the contrary, negative discrepancy in social performance is associated with greater usage of visual expression in CSR reports. In addition, these effects are moderated by the firm ownership type and foreign exposure. Using a sample of Chinese firms that issued CSR reports from 2009 to 2017, we found empirical results that provide supports for the arguments.

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