讲座人：张琦

讲座主题： 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.

讲座时间：2018年09月12日，周三，14:00开始

讲座地点：学院南路学术会堂603

讲座人简介：张琦，中南财经大学教授（三级）、文澜特聘教授。中南财经政法大学政府会计研究所（该所2017年1月纳入财政部部校共建框架）所长、中南财经政法大学大数据研究院副院长。财政部政府会计准则委员会咨询专家、财政部PPP中心专家库专家、中国会计学会政府及非营利组织会计专业委员会副主任委员，中国审计学会常务理事，全国预算与会计研究会理事，湖北省社会科学界第八届代表大会代表，《经济研究》、《管理世界》、《会计研究》、《China Finance Review International》等杂志匿名审稿人，国家自然科学基金通讯评议专家。张琦教授的研究领域包括：政府与会计、政府预算与政府财务信息披露，曾在《经济研究》《管理世界》《经济学（季刊）》等国内外权威期刊上发表多篇论文。

此次活动受到我校专题学术讲座项目资助。