主讲嘉宾：唐 朝

讲座时间：2025年3月7日（周五）下午14:30

讲座地点：002cc白菜资讯B区全讯白菜网002103教室

嘉宾简介:

唐朝是香港科技大学会计学助理教授，他拥有北京大学数学学士学位和明尼苏达大学会计学博士学位。研究主要集中在会计理论、会计披露的实际影响和会计准则制定上。他在The Accounting Review,Journal of Accounting and Economics,Management Science和Contemporary Accounting Research等商学院顶级期刊上发表论文。

讲座摘要:

This paper investigates the real effects of improving the transparency about a firm's climate risk exposure on its management of systemic supply chain disruption risk, when such risk is driven by occurrences of extreme climate events. We show the opacity about the supply chain strategies causes the firm to under-produce by ordering insufficient supplies and under-diversify by relying excessively on the more transparent supplier, relative to the first-best levels. Somewhat surprisingly, when the firm's supply chain strategies are highly opaque, improving climate-related transparency further exacerbates the inefficiencies by diminishing the firm's total orders of supplies and making its orders even more concentrated. An implication of our analysis is that the recent policies toward enhancing climate-related transparency may have an unintended consequence of disrupting the effective operations of supply chains.