講座人：張琦

講座主題： Disclosure for Promotion—The Political Determinants of Government Disclosure in China

摘要： This paper investigates the incentives of government voluntary disclosures on financial information from the perspective of political promotion. We find that: 1) governors significantly improve the disclosure quality of financial information when he is facing opportunities for promotion, especially in provinces with better performance and for governors without clear connection to the central governments. Our findings are robust to alternative measures and addressing endogeneity. 2) Plausible reasons of high disclosures quality are highlighting economic performance and making up the lack of political connections. 3) We further show that both prosecuted deputy governor and regular/unexpected promotion affect incentives of disclosure. 4) In addition, disclosure quality improves governors’ promotion possibility and the level of media coverage. Overall, this paper reveals the micro-mechanism of the real effects of officials’ promotion incentive on the quality disclosure of public sectors, thus providing new explain for the reason the official voluntarily disclose financial information to the public in authoritarian regime and contributing to the public accountability literature.

講座時間：2018年09月12日，周三，14:00開始

講座地點：學院南路學術會堂603

講座人簡介：張琦，中南财經大學教授（三級）、文瀾特聘教授。中南财經政法大學政府會計研究所（該所2017年1月納入财政部部校共建框架）所長、中南财經政法大學大數據研究院副院長。财政部政府會計準則委員會咨詢專家、财政部PPP中心專家庫專家、中國會計學會政府及非營利組織會計專業委員會副主任委員，中國審計學會常務理事，全國預算與會計研究會理事，湖北省社會科學界第八屆代表大會代表，《經濟研究》、《管理世界》、《會計研究》、《China Finance Review International》等雜志匿名審稿人，國家自然科學基金通訊評議專家。張琦教授的研究領域包括：政府與會計、政府預算與政府财務信息披露，曾在《經濟研究》《管理世界》《經濟學（季刊）》等國内外權威期刊上發表多篇論文。

此次活動受到中央财經大學專題學術講座項目資助。