东财·会计与财务论坛：毛莹 -- 活动 -- 东北财经大学

【报告摘要】

This paper examines whether and how peer firms’ high-profile tax incidents influence corporate tax disclosure. Our cohort-based stacked difference-in-differences analysis shows an increase in voluntary tax disclosure within corporate ESG reports for firms with less aggressive tax planning (henceforth tax-responsible firms) in response to their industry peers’ tax incidents. The effect is stronger for tax-responsible firms that have higher reputational concerns or a greater degree of product market rivalry with the industry peers involved in the incidents. We also find that tax-responsible firms experience an increase in product market share if they increase their voluntary tax disclosure in ESG reports in response to peers’ tax incidents. Overall, our results are consistent with the view that firms strategically adjust their tax disclosure choices in response to industry peers’ tax incidents to gain product market benefits.

【报告人简介】

毛莹，香港岭南大学会计系副教授，黄经国艺术科技与商业研究中心主任。先后于东北财经大学、武汉大学及香港城市大学获得学士、硕士和博士学位。研究方向涵盖企业溢出效应、信息披露、税务筹划及ESG等多个领域，有多项研究成果发表于The Accounting Review、Journal of Financial and Quantitative Analysis、Accounting Horizons 等国际权威学术期刊。其研究曾获中国香港政府研究资助局“优配研究金（GRF）”及“杰出青年学者计划（ECS）”的多次资助。

【特别提醒】

未经论文作者和主办方允许，严禁将讲座内容录制并公开传播，违者将有可能被追究法律责任。

撰稿：曲琦审核：刘行单位：东北财经大学会计学院辽宁省资本市场财务与会计研究生创新与学术交流中心

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