德勤－复旦会计论坛系列210期讲座信息
时 间：2023年10月31日（周二）下午1:30
地 点：史带楼303教室
主持人：张新 教授
报告人：杨馨, 助理教授 (中央财经大学)
题 目：Does Pay Transparency Among Employees Affect Product Quality?
摘 要：
The push for pay transparency as a mechanism to promote fairness in employee compensation has recently gained momentum. In this study, we exploit the state-level staggered adoption of pay transparency laws to study how pay transparency affects firms’ product quality. We find a reduction in product quality for firms headquartered in states adopting pay transparency laws, suggesting that pay transparency may result in reduced workforce quality and increased worker unhappiness and disharmony. Further supporting this theory is evidence that the quality reduction is more pronounced for more labor-intensive firms, firms facing increased risk of losing key employees, and firms with greater risk of unhappiness among employees after pay transparency laws. Additional analysis reveals that pay transparency increases not only the likelihood but also the severity of product recalls. Last, we document that when pay transparency negatively impacts firms’ product quality, the firms’ future performance also suffers.
会计学系
2023-10-30
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