時間：4月7日（星期四）下午2:30-4:00
騰訊會議號：751465222
報告人：中央財經大學趙健宇助理教授
主講人簡介：
趙健宇，中央財經大學會計學院助理教授，北京大學光華偉德國際1946bv官網博士，研究方向為信息披露、稅收政策、公司財務與勞動經濟學交叉研究。學術成果發表于《經濟研究》、《管理世界》、《南開管理評論》、《會計研究》、《金融研究》、Journal of Management Accounting Research等國內外一流期刊。擔任《經濟研究》、《財貿經濟》、《財務研究》、China Finance Review International匿名審稿人。報告內容簡介：
We examine whether and how bank interventions affect workplace safety through debt covenant violations. Debt covenant violations allocate control rights to creditors, allowing banks to intervene with corporate policies and decisions. By conducting a regression discontinuity design, we find that bank interventions significantly reduce workplace injuries and improve workplace safety. The effect is more pronounced when firms have limited inputs into safety and burdened workload before the violations, when firms have powerful labor unions, when firms are financially constrained, or when the bank intervention is from relationship banks. Our findings provide strong evidence that creditors play a role in shaping workplace safety and improving overall employee welfare.
（承辦：會計系、科研與學術交流中心）
