题　目：Information Content of Government Employee Disclosure

嘉　宾：Jiang Shushu，Assistant Professor，新加坡国立大学

主持人：李烁，助理教授，上海交通大学安泰经济与管理学院

时　间：2026年11月25日（周三）11:30-13:30

地　点：上海交通大学安泰经济与管理学院包兆龙图书馆A511

内容简介:

We study the information content of government employee disclosure about government accountability using reviews from Glassdoor.com. We find that higher employee ratings of local governments’ organizational functioning are associated with greater government stewardship of public resources in the following year. This association is concentrated among ratings by junior employees and in rating improvements. Accountability-related discussions in employees’ qualitative disclosure convey incremental information beyond their numerical ratings. We further find that higher organizational ratings are associated with lower subsequent bond trading spreads, suggesting that these disclosures are also informative about fiscal health. Overall, our findings show that government employee disclosures provide stakeholders with valuable information about government accountability.

演讲人简介：

Shushu Jiang is an Assistant Professor of Accounting at the National University of Singapore. She received her Ph.D. from the University of Toronto in 2022.  Her research focuses on debt contracting and credit markets, nontraditional disclosures, and information problems in governments and nonprofit organizations. Her work has been published in leading academic journals such as Journal of Accounting and Economics, Journal of International Business Studies, and Contemporary Accounting Research, and featured in outlets such as the Harvard Law School Forum on Corporate Governance, Rotman Insights Hub, and Duke FinReg Blog. She regularly serves as a reviewer for The Accounting Review, Management Science, and Contemporary Accounting Research.

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