報告人🧑🏽🌾：羅樂 博士（University of Newcastle, Australia）
時 間🦾：5月17日（星期三）下午13:30-15:00
地 點🪿：經管凯捷335會議室
歡迎相關專業老師和研究生參加🧎🏻♂️➡️！
報告摘要：
This paper examines whether information about carbon emissions is associated with the market value of firms. By using voluntary disclosures of international firms reported to CDP, we test if a high level of carbon emissions decreases the firm value. After controlling for a firm’s likelihood to provide voluntary carbon emission disclosures, we find the level of carbon emissions is negatively related to the firm value. The negative impact is more prominent for firms in a country with a carbon emissions trading scheme and with stringent environmental regulations. We also find corporate governance reduces the negative value effect of carbon emissions.
報告人簡介：Dr. Le Luo is a Senior Lecturer in accounting Newcastle Business School, University of Newcastle. She earned her Ph.D. in Western Sydney University. Dr. Le Luo’s research interests include carbon emission accounting and management, carbon assurance, corporate governance, national culture etc. She has published papers in leading international refereed research journals including: British Accounting Review (A journal), Accounting and Finance (A journal), The International Journal of Accounting (A journal), Journal of International Accounting Research (A journal), Journal of Contemporary Accounting and Economics (A journal), Australian Accounting Review (B), Journal of International Financial Management and Accounting (B); Asian Review of Accounting (B), Pacific Accounting Review (B) and Accounting Research Journal (B). In addition, she has won the 2014 outstanding paper award for the paper entitled “Comparison of Propensity for Carbon Disclosure between Developing and Developed Countries: A Resource Constraint Perspective”. She is also a PhD supervisor and a member of professional associations such as European Accounting Association, American Accounting Association and Accounting & Finance Association of Australia and New Zealand.
