{"668355":{"#nid":"668355","#data":{"type":"event","title":"PhD Proposal by Peina Liu","body":[{"value":"\u003Cp\u003E\u003Cspan\u003E\u003Cspan\u003E\u003Cspan\u003E\u003Cspan\u003EDear Faculty and Fellow Ph.D. Students,\u0026nbsp; \u003C\/span\u003E\u003C\/span\u003E\u003C\/span\u003E\u003C\/span\u003E\u003C\/p\u003E\r\n\r\n\u003Cp\u003E\u0026nbsp;\u003C\/p\u003E\r\n\r\n\u003Cp\u003E\u003Cspan\u003E\u003Cspan\u003E\u003Cspan\u003E\u003Cspan\u003EI cordially invite you to attend my dissertation proposal scheduled on \u003Cstrong\u003EMonday, July 17, from 1:45 PM to 3:00 PM (EST)\u003C\/strong\u003E. You are welcome to join in person (room TBA) or remotely via the following Zoom link: \u003Ca href=\u0022https:\/\/gatech.zoom.us\/j\/99723436301\u0022\u003Ehttps:\/\/gatech.zoom.us\/j\/99723436301\u003C\/a\u003E.\u003C\/span\u003E\u003C\/span\u003E\u003C\/span\u003E\u003C\/span\u003E\u003C\/p\u003E\r\n\r\n\u003Cp\u003E\u0026nbsp;\u003C\/p\u003E\r\n\r\n\u003Cp\u003E\u003Cspan\u003E\u003Cspan\u003E\u003Cspan\u003E\u003Cspan\u003EPlease find the abstract below, and copies of the paper are available upon request.\u0026nbsp;\u0026nbsp; \u003C\/span\u003E\u003C\/span\u003E\u003C\/span\u003E\u003C\/span\u003E\u003C\/p\u003E\r\n\r\n\u003Cp\u003E\u0026nbsp;\u003C\/p\u003E\r\n\r\n\u003Cp\u003E\u0026nbsp;\u003C\/p\u003E\r\n\r\n\u003Cp\u003E\u0026nbsp;\u003C\/p\u003E\r\n\r\n\u003Cp\u003E\u0026nbsp;\u003C\/p\u003E\r\n\r\n\u003Cp\u003E\u0026nbsp;\u003C\/p\u003E\r\n\r\n\u003Cp\u003E\u0026nbsp;\u003C\/p\u003E\r\n\r\n\u003Cp\u003E\u003Cspan\u003E\u003Cspan\u003E\u003Cstrong\u003E\u003Cspan\u003E\u003Cspan\u003EArea:\u003C\/span\u003E\u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003E\u003Cspan\u003E Accounting\u003C\/span\u003E\u003C\/span\u003E\u003C\/span\u003E\u003C\/span\u003E\u003C\/p\u003E\r\n\r\n\u003Cp\u003E\u0026nbsp;\u003C\/p\u003E\r\n\r\n\u003Cp\u003E\u003Cspan\u003E\u003Cspan\u003E\u003Cstrong\u003E\u003Cspan\u003E\u003Cspan\u003ECommittee Members:\u003C\/span\u003E\u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003E\u003Cspan\u003E Dr. Kathy Rupar-Wang (Chair), Dr. Xi (Jason) Kuang, Dr. Nikki Mackenzie, Dr. Jane Thayer, Dr. Kristy Towry (Emory University)\u003C\/span\u003E\u003C\/span\u003E\u003C\/span\u003E\u003C\/span\u003E\u003C\/p\u003E\r\n\r\n\u003Cp\u003E\u0026nbsp;\u003C\/p\u003E\r\n\r\n\u003Cp\u003E\u003Cspan\u003E\u003Cspan\u003E\u003Cstrong\u003E\u003Cspan\u003E\u003Cspan\u003ETitle:\u003C\/span\u003E\u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003E\u003Cspan\u003E The Effect of Environment-Related Disclosure Nature and Investors\u2019 Environmental Affinity on Investor Judgments\u003C\/span\u003E\u003C\/span\u003E\u003C\/span\u003E\u003C\/span\u003E\u003C\/p\u003E\r\n\r\n\u003Cp\u003E\u0026nbsp;\u003C\/p\u003E\r\n\r\n\u003Cp\u003E\u003Cspan\u003E\u003Cspan\u003E\u003Cstrong\u003E\u003Cspan\u003E\u003Cspan\u003EAbstract:\u003C\/span\u003E\u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003E\u003Cspan\u003E While financial disclosures are generally deemed important by investors, the value placed on Environmental, Social, and Governance matters can vary. This study experimentally investigates whether the voluntary vs. mandatory nature of environment-related (ER) disclosures interacts with investors\u2019 environmental affinity (low vs. high) to influence their judgments. I predict and find that high-environmental-affinity investors perceive environment-related risks as more serious than low-environmental-affinity investors. I observe that a mandatory ER disclosure, as opposed to a voluntary one, increases investors\u2019 perception of ER risks, and as predicted, this effect primarily exists among investors with low rather than high environmental affinity. A moderated mediation analysis reveals that the perception of regulators\u0027 views on ER risks mediates this effect. Additionally, I present preliminary evidence suggesting that gender plays a role in this context. This study points out a potential unintended consequence of mandating ER disclosures: it impacts investors\u2019 perception of ER risks differently depending on their affinity for environmental matters.\u003C\/span\u003E\u003C\/span\u003E\u003C\/span\u003E\u003C\/span\u003E\u003C\/p\u003E\r\n\r\n\u003Cp\u003E\u0026nbsp;\u003C\/p\u003E\r\n","summary":"","format":"limited_html"}],"field_subtitle":"","field_summary":[{"value":"\u003Cp\u003E\u003Cspan\u003E\u003Cspan\u003EThe Effect of Environment-Related Disclosure Nature and Investors\u2019 Environmental Affinity on Investor Judgments\u003C\/span\u003E\u003C\/span\u003E\u003C\/p\u003E\r\n","format":"limited_html"}],"field_summary_sentence":[{"value":"The Effect of Environment-Related Disclosure Nature and Investors\u2019 Environmental Affinity on Investor Judgments"}],"uid":"27707","created_gmt":"2023-07-05 16:33:15","changed_gmt":"2023-07-05 16:33:15","author":"Tatianna Richardson","boilerplate_text":"","field_publication":"","field_article_url":"","field_event_time":{"event_time_start":"2023-07-17T13:45:45-04:00","event_time_end":"2023-07-17T15:00:00-04:00","event_time_end_last":"2023-07-17T15:00:00-04:00","gmt_time_start":"2023-07-17 17:45:45","gmt_time_end":"2023-07-17 19:00:00","gmt_time_end_last":"2023-07-17 19:00:00","rrule":null,"timezone":"America\/New_York"},"location":"In Person  (TBA) and Online","extras":[],"groups":[{"id":"221981","name":"Graduate Studies"}],"categories":[],"keywords":[{"id":"102851","name":"Phd proposal"}],"core_research_areas":[],"news_room_topics":[],"event_categories":[{"id":"1788","name":"Other\/Miscellaneous"}],"invited_audience":[{"id":"78771","name":"Public"}],"affiliations":[],"classification":[],"areas_of_expertise":[],"news_and_recent_appearances":[],"phone":[],"contact":[],"email":[],"slides":[],"orientation":[],"userdata":""}}}