德勤－复旦会计论坛系列229期讲座信息
时 间：2024年 6月14日（周五）下午1:30
地 点：史带楼302
题 目: On the EPA’s Radar: The Role of Financial Reports in Environmental Regulatory Oversight
报告人: Annika Wang (University of Houston)
主持人：倪晨凯 教授
摘 要:
This study investigates the role of corporate financial reports in the Environmental Protection Agency’s (EPA) regulatory process. Empirically, we measure the EPA’s utilization of financial reports by tracking its direct retrieval of SEC filings, leading to three key observations. First, we observe a large volume of financial reports accessed by the EPA during our sample period. Second, these financial reports serve the EPA across three distinct regulatory purposes: enforcement, monitoring, and rulemaking. Notably, the utilization of financial reports is most pronounced during enforcement investigations, compliance inspections, and significant rule proposals. Third, we find that the EPA’s reliance on financial reports is influenced by its specific information demand related to firm liquidity, solvency, and profitability. Collectively, our study provides the first empirical evidence linking firm-level accounting information to environmental regulatory activities, an aspect hitherto unexplored in the literature.
会计学系
2024-6-7
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