报告人：Dr. Qingliang Tang
时 间：10月29日（周三）下午13:309
地 点：经管楼429会议室
欢迎教师、研究生参加！
Curriculum Vitae：
Associate Professor in Accounting
University of Western Sydney, The University of Sydney
Education: Ph.D University of Glasgow, Bachelor and Master in economics from Shanghai University of Finance and Economics
Overview: Dr. Qingliang Tang’s research interests include carbon emission accounting and management, the role of fair value accounting in the global financial crisis, international accounting and Chinese accounting. He has published extensively in leading international refereed research journals including: Accounting, Auditing and Accountability Journal (A* journal); British Accounting Review (A journal), The International Journal of Accounting (A),Australian Accounting Review (B), Journal of International Financial Management and Accounting(B); Journal of International Accounting, Auditing and Taxation (B), Accounting Research Journal(B). In addition, he has won numerous scholarships and research grants. He is a member of Editorial Board of Chinese Journal of Accounting Studies. He has over 70 publications. He is now supervising 5 PhD students. He also has professional experience with Big Four accounting firms.
Abstract:
Freshwater is essential for sustainability, however there is limited study concerning strategic water management and disclosure. The paper aims to explore the motivation of voluntary water information disclosure and whether sustainable strategy is associated with disclosure propensity. We use data of companies invited to participate in CDP (Carbon Disclosure Project) water disclosure project, and test the different forces that stimulate the disclosure. We found the overwhelming majority (64%) of these firms refused to take part in the disclosure project so their water use profile is completely opaque. These firms tend to have poor sustainability performance, less oriented toward environmental protection and do not have an adequate water management system.  On the other hand, the disclosing firms seem to use the water report to signal their superior sustainability record which is consistent with signaling theory. However, despite the disclosing firms appear more transparent and visible, their account of water consumption emphasizes positive aspects in a bid to differentiate the reporting entity as an environmental friendly entrepreneur, and there is a lack of narratives about the un-sustainable use of water resources. Finally, we find the country level factors such as water stress and water productivity have had negligible effect on firm level discourse of water decision.