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Le vendredi 1 février 2019, de 10 h à 11 h 30

Cet événement se déroulera en anglais seulement.

Luo He

Associate Professor, Accounting

John Molson School of Business, Concordia University

We examine the impact of creditor control rights on corporate social responsibility (CSR). Employing a quasi-regression discontinuity design to exploit the discrete shift of control rights to creditors surrounding covenant violation thresholds, we document differentiated effects of creditor influence on various components of CSR activities: firms tend to reduce CSR activities related to employee and community welfare, while leaving spending largely intact on the components that are more likely to have long-term reputational effects on customers and investors. Furthermore, the reduction in CSR activities is concentrated in areas in which creditors’ bargaining power is stronger and agency problems in CSR activities are more severe. Our findings highlight the active role that creditors play in shaping CSR practices.


Date :
Le vendredi 1 février 2019
Heure :
de 10 h à 11 h 30
Lieu :
École de gestion Telfer
Pavillon Desmarais
DMS 4165
55, avenue Laurier Est
Ottawa (Ontario) K1N 6N5
Voir sur Google Maps
Date limite d'inscription :
Le jeudi 31 janvier 2019, 10 h

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A propos du conferencier  (en anglais seulement)

Dr. Luo He is an associate professor in accounting at John Molson School of Business, Concordia University. She received her PhD degree from Queen's University, an MBA degree from Wake Forest University (USA), and a Bachelor of Economics degree from Sichuan University (China). Her research interests include financial reporting quality and corporate governance, the effect of regulation on financial reporting, voluntary disclosure, and corporate social responsibility. Her work has been published in peer-reviewed journals such as European Accounting Review, Emerging Markets Review, and Accounting Perspectives. Her research has received funds from provincial (FQRSC) and national (SSHRC) research funding agencies. She has been ranked in the Top 10% of Authors on SSRN by paper downloads since 2017. She has taught Accounting Theory, Intermediate Accounting II, and Introductory Financial Accounting at Concordia University.

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