会计系学术讲座系列2025年第19讲

来源：会计系

主　题：政府对企业在区块链信息披露方面的影响

主讲人：苏黎新（香港理工大学教授）

协调人：王玉涛、汝毅

时　间：2025年11月6日（周四）上午10:00-11:30

地　点：中关村校区明德商学楼712室

语　言：中英文

讲座摘要：

This paper investigates the impact of China’s blockchain industrial policies on firms’ disclosure practices. Firms increase disclosure of their blockchain-related activities following the staggered rollout of these policies across Chinese provinces, which in turn attracts greater government support. By categorizing disclosures as either detailed (e.g., actual blockchain applications) or vague (e.g., unverifiable blockchain plans), we show that detailed disclosures are associated with subsequent increases in patenting, while vague disclosures correspond to higher spending on both R&D and perks aimed at building government relations. The rise in R&D spending is concentrated among firms facing high proprietary costs, which use vague disclosures to protect their blockchain innovations. Firms without capital market financing needs drive the increase in relation-building expenditures; they use vague disclosures to garner government support but subsequently experience performance declines. Overall, our findings suggest that firms strategically adjust their blockchain disclosures in response to government industrial policies.

主讲人简介：

Professor Nancy Lixin Su is the Head and full professor at the School of Accounting and Finance, The Hong Kong Polytechnic University. Before re-joining PolyU, she has taught at Lingnan University. Prof Su has a broad research interest in disclosure, reporting, and auditing. She has also worked creatively across accounting, supply chain, and social network. Professor Su has published in prestigious accounting journals, such as Journal of Accounting and Economics, The Accounting Review, and in other business journals, including Management Science and Journal of International Business Studies. She is the editor-in-chief of the Journal of Contemporary Accounting and Economics and an associate editor of Journal of Financial Stability and Corporate Governance: An International Review. She has also served as an examiner for other Hong Kong universities, the investigation panel of HKICPA and as a panel member of GRF/ECS funding (business panel). Professor Su completed her undergraduate studies at Shanghai University of Finance and Economics and received PhD in Management with a concentration in Accounting from The University of Texas at Dallas.

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