曾泉副教授在Journal of Management & Organization发表论文

信息来源: 发布时间:2022年05月28日



       2021年3月,会计学系/会计发展研究中心曾泉副教授(第二及通讯作者)、杜兴强教授(第一作者)及2017级直博生张颖(第三作者)撰写的论文"Talk the talk, but walk the walk: what do we know about marital demography and corporate greenwashing?"在Journal of Management & Organization发表。



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论文摘要


      Using a sample of 21,628 firm-year observations from the Chinese stock market during the period of 2008–2017, this study finds that the divorce–marriage ratio, the proxy for marital demography, is significantly positively associated with corporate greenwashing. This finding suggests that higher divorce–marriage ratio is associated with stronger individualistic social atmosphere, lower conformity to social norms, and more unfavorable attitude towards environmental conservation, abets firms to talk the talk rather than walk the walk, and foments corporate greenwashing. Moreover, China’s Environmental Protection Law attenuates above positive relation. Lastly, our conclusions are robust to sensitivity tests using the divorce rate, alternative proxies for greenwashing, and individual-level divorce data, and further our findings are also valid after addressing the endogeneity issue.




作者介绍


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      曾泉于2000-2004年就读于江西财经大学并获得工学学位,2007-2009年就读于厦门大学并获得会计学硕士学位,2009-2013年就读于厦门大学并获得会计学博士学位。2013年8月入职厦门大学管理学院会计系,2016年8月担任副教授至今。主要研究领域为资本市场会计与审计问题。讲授课程包括中级财务会计、会计学原理、成本会计等。研究论文已经发表于 Journal of Management & Organization,Journal of Contemporary Accounting & Economics,Journal of Business Ethics,《金融研究》《中国会计与财务研究》《经济管理》 等学术期刊。主持国家自然科学基金、教育部人文社科项目、福建省社会科学规划项目若干项。曾获得福建省教学成果特等奖、福建省社会科学优秀成果三等奖。