题  目：Maverick: Managerial Ability and CSR Strategy

主讲人：张路，副教授，中国农业大学经济管理学院

主持人：杨丹，副教授，best365官方网站登录入口

地  点：后主楼1621

时  间：6月4日  14：00-15：00

摘要：In this paper, we focus on the effect of managerial ability on the differentiation in corporate social responsibility activities. Using a sample of China's A-share listed firms from 2008 to 2022, we find that managerial ability is significantly and positively related to the degree of differentiation in CSR practices. High-ability managers implement differentiated CSR to gain competitiveness. This effect is more significant when the product market is highly competitive, the customers are distant, the dependence on external financing is high, and the company has low accounting comparability. In such cases, high-ability managers have a stronger incentive to use differentiated CSR behaviors to improve the company's image.

主讲人简介：

张路，中国农业大学经济管理学院副教授，硕士生导师，入选全国会计领军人才（后备）（学术类）。先后于2009年和2014年获得南开大学经济学学士学位（金融学）和北京大学管理学博士学位（会计学）。主要研究领域为资本市场和公司财务。在Journal of Accounting and Public Policy、Accounting and Finance、Corporate Governance: An International Review、《会计研究》、《金融研究》等学术期刊发表学术论文多篇，主持国家自然科学基金项目（结题绩效评估“优”）和教育部人文社科项目各1项。曾获北京高校青年教师教学基本功比赛三等奖，省级哲学社会科学优秀成果奖等荣誉。