渥太华大学Walid Ben Amar副教授应邀于2018年8月27日在主楼216会议室作了题为“CSR Orientation and Textual Features of Financial Disclosures”的学术报告。 企业社会责任是Walid Ben Amar副教授的主要研究领域之一。他带来了一篇与博士生合作的工作论文，关注企业社会责任对财务报告披露的影响。论文以美国上市公司为研究对象，使用1999-2009年的数据，分析了企业社会责任对财务信息披露可读性和语气的影响。他们的研究发现，更看重社会责任的公司，报告可读性更高，并且更少使用“大概”等模糊的语气，这是因为重视社会责任的公司，具有更高的商业伦理标准，愿意提高公司财务信息披露的透明度。论文还使用工具变量等方法考虑了内生性问题。 在场的老师和同学们与Walid Ben Amar副教授就论文中的相关问题进行了深入交流。

　　主讲人介绍： Walid Ben Amar is an associate professor of accounting and executive director of the CPA Canada Accounting and Governance Research Centre at the Telfer School of Management of the University of Ottawa. He holds a Master's degree in accounting from University of Quebec in Montreal and a Ph.D. in business administration from the University of Montreal, Canada.  His research interests include corporate governance, mergers and acquisitions, corporate social responsibility and financial disclosure strategies. Professor Ben Amar has published his work in academic journals such as Journal of Business Ethics, Journal of Business Finance & Accounting, European Accounting Review, British Journal of Management and Business Strategy and the Environment among others.